In Chile, social security contributions are made through both compulsory and voluntary payments. These payments are made by the...

The Registry of Companies (Registro de Empresas y Sociedades, RES) is an electronic record created by Law 20.659 dated February...

When starting a new Project in Chile, one of the first questions arisen among investors is the best type of...

Income Tax Law allows to activate all expenses incurred in order to start a company such as legal expenses, municipal...

Article 31, item 5 of the Income Tax Law (LIR) states the criteria for accepting the depreciation applied on fixed...

Article 31 number 5 of the Income Tax Law (LIR) states a mandatory requirement in order to penalize any account...

In this note we will explain, as specialists in tax compliance, how the Tax Reform will keep the Non-Rental type...

This income has three types of taxation at the present time: General Regimen Special Regimen for First Category Income Tax...

One of the special disposition that was integrated in the Law about Tax Revenues (LIR) the 20.780 Law about Tax...

Under the title “How to start a business in Chile” we start a information where we will explain the most...