Chile Clarifies VAT Rules for Commercial Mall Space Leasing and Related Facilities

Leasing of real estate is generally VAT-exempt unless it includes facilities or machinery enabling commercial or industrial activity.
Common facilities like parking lots, restrooms, or cleaning services do not trigger VAT.
Mall freight elevators and loading docks included in the lease make it subject to VAT, regardless of tenant use.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.