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Tax & Business News

Stay up to date with the latest SII circulars, regulatory changes and business news relevant. Timely insights and actionable analysis to keep your business compliant.

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Up-to-date Tax and Business Information

We monitor SII publications, regulatory changes and business news daily. key. We translate technical complexity into clear, actionable information you can implement immediately in your organization.

News

Internal Revenue Service

SII circulars, resolutions, official letters and pronouncements that impact compliance tax of your company. Analysis and interpretation of regulatory changes.

SII Circular

Circular No. 65: Criteria for Deductions for Teleworking Expenses

The SII updates the acceptance criteria for expenses associated with modalities teleworking. Includes deductibility of connectivity expenses, equipment and shared spaces.

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Resolution

Resolution Ex. No. 142: Update of Moratorium Interest Rates for 2025

New default interest rate applicable to unpaid tax debts. Impact in current payment agreements and new agreements with the Treasury.

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Job

Official Letter No. 3254: Tax Treatment of Cryptoassets and NFTs

SII statement on tax classification of operations with cryptocurrencies, tokens and NFTs. Applicable reporting and withholding obligations.

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Instructive

Instructions on Billing of Cross-Border Digital Services

Practical guide for billing of digital services provided to or from the foreigner. Application of VAT, withholdings and sworn declarations.

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Circular

Circular No. 62: New Affidavit Forms for AT 2025

Modifications to sworn declarations for income operation 2025. New fields, required information and updated submission deadlines.

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Pronouncement

SII Clarifies Treatment of Expenses Rejected due to Lack of Documentation

Updated criteria on expenses rejected due to insufficient documentation. Correction cases, deadlines and regularization procedures.

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News

Standards and Regulation

Legal changes, new regulations and regulatory updates of supervisory entities and regulatory bodies that affect the operation of companies.

Superintendencies

CMF: New NCG on ESG Reporting for Public Limited Companies

The Financial Market Commission issues new regulations on reporting of sustainability and corporate governance. Obligations, deadlines and applicable standards.

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Labor

Labor Directorate: Opinion on Teleworking and Right to Disconnection

Official interpretation on implementation of the right to digital disconnection. Employer obligations, sanctions and special cases of workers with flexible hours.

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Data Protection

Data Protection Agency: Criteria for Impact Assessment

Official guide to carry out impact assessments on personal data protection. Mandatory cases, methodology and required documentation.

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Trade

Customs: New Requirements for Importing Electronic Products

Update of customs procedures for import of electronic equipment and technological. Certifications, approvals and required documentation.

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Environmental

Superintendence of the Environment: Update of Emission Standards

New emission limits for industries. Implementation deadlines, technologies available and measurement and reporting procedures.

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Consumer

SERNAC: New Regulations on Electronic Commerce and Returns

Update of obligations for e-commerce companies. Return terms, pre-contractual information and claim procedures.

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News

Business News

Corporate news, market movements and business news with implications legal, tax or regulatory matters relevant to your organization.

M&A

FNE Approves Merger in the Retail Sector: Implications for Competitors

Analysis of the conditional approval of mergers between retail actors. Imposed conditions, effect on competition and lessons for future M&A operations.

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Corporate Governance

Chilean Company Implements ESG Best Practices according to GRI Standards

Success story in implementation of sustainability reporting. government structure, indicators used and results obtained applicable to other organizations.

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Financing

Green Bonds in Chile Reach Record: Sustainable Financing Opportunities

Analysis of the green and sustainable bond market in Chile. Issuance requirements, tax advantages and profile of interested investors.

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Foreign investment

Multinational Announces Investment in Chile: Tax and Labor Implications

Analysis of the structure of foreign direct investment in Chile. Tax aspects of establishment, applicable benefits and treatment of expatriates.

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Technology

Chilean FinTech Obtains Banking License: Important Regulatory Precedent

First FinTech in Chile to obtain full banking authorization. Analysis of the regulatory process, requirements met and projections for the sector.

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Restructuring

Judicial Reorganization: Emblematic Cases and Lessons for Companies in Crisis

Analysis of business restructuring under the Insolvency Law. procedures, negotiation with creditors and alternatives available for companies in difficulty.

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