Law Measures
Law Measures
Explore the measures of interest to consult with our experts.
Explore measuresKPMG Chile · Tax & Legal
National Reconstruction Law
Measures, deadlines, and tools to understand the reform's impact on companies, investors, and wealth management.
Bill Status. The National Congress approved the bill. Because it contains organic constitutional provisions, it must be referred to the Constitutional Court. The final content may change during constitutional review, enactment, and publication.
What to evaluate now
Priority decisions and windows
An executive overview of matters requiring advance preparation or that could impact investment decisions, cash flow, structure, and wealth.
10% / 7%
Foreign Assets Regularization
Regularization at a reduced rate when repatriation and investment meet the required criteria.
50%
Gift Tax Reduction
Temporary tax reduction for operations meeting specific deadline, recipient, and asset requirements.
180 days
TGR Regularization
Extraordinary relief and waivers for specific overdue obligations with the General Treasury of the Republic.
27% → 23%
CIT Reduction & Deferred Tax Impact
The transition requires reviewing deferred taxes, financial results, equity, covenants, and valuations.
100% CIT Credit
Tax System Reintegration
Full credit of First Category Income Tax (CIT) paid by the company against final taxes.
10 / 15 / 20
Tax Invariability
Potential duration depending on the investment amount and starting from the project's commissioning.
Content ecosystem
Everything about the reconstruction law, in one place
Tax Alert
Tax Alerts
Repository of our technical analyses, key dates, and regulatory status updates.
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Capsule
Tax Capsules
Brief topic-by-topic content explained by our specialists addressing corresponding updates.
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Implementation Milestones
Publication
TGR payment plans and debt relief for 180 days.
Following Month
CIT, SENCE, tax credits, SII audits, and municipal collections.
Subsequent Month
Donations, housing VAT, and municipal fees, subject to specific rules.
2027
Article 107, DFL 2, and tax invariability, subject to the final bill text.
2029
PPM adjustments and gradual phase-out of restitution.
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