Chile: Recent VAT developments
VAT on the sale of property resulting from a subdivision, passenger transport, real estate leasing
VAT on the sale of property resulting from a subdivision, passenger transport
A report prepared by the KPMG member firm in Chile briefly describes the following value added tax (VAT) and indirect tax developments:
- VAT on the sale of property resulting from a subdivision
- VAT on passenger transport
- VAT on real estate leasing
- VAT application to online training courses provided from abroad
- VAT applicable to software as it occupies elements of a SaaS
- Application of the stamp tax to a loan guaranteed with a promissory note signed abroad
Read a September 2021 report (Spanish and English) [PDF 799 KB] prepared by the KPMG member firm in Chile
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