NEWS ■

JDF obtained a favorable ruling in the Tax and Customs Court (TTA) of Rancagua.

El 20 de enero de 2026 del Tribunal Tributario y Aduanero (TTA) de Rancagua acogió íntegramente el reclamo tributario interpuesto por Rafael Valdivieso, socio de JDF, y Martín Hudson, asociado senior de JDF, en representación de un cliente persona natural, en contra de Liquidación de Impuestos emitida por el Servicio de Impuestos Internos (SII) donde se determinaba un impuesto a las donaciones a pagar ascendente a más de $12.670 millones  (intereses y multa incluidos).
The TTA accepted all of the claimant's arguments, including the statute of limitations on the SII's audit action and the illegality and inadmissibility of the SII's actions in reclassifying the loans as donations without applying the NGA.
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