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Chile: Guidance on timing of listing condition for special capital gains regime for listed shares

Letter Ruling No. 1750

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January 6, 2026

Chile’s tax authority in early September 2025 issued Letter Ruling No. 1750 clarifying the timing of the listing condition for application of the special preferential 10% flat tax regime under Article 107 of the Income Tax Law for capital gains from the sale of qualifying shares in listed Chilean companies.


For more information, contact a KPMG tax professional in Chile:

Javiera Suazo | javierasuazo@kpmg.com

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