Chile: Guidance on timing of listing condition for special capital gains regime for listed shares
Letter Ruling No. 1750
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