On March 8, 2023, the Chamber of Representatives rejected the tax reform bill. As a result, the Executive will not be able to present a new bill on the matter for one year, unless there is an agreement of the Senate by a two-thirds majority.<\/p>\n
Among the matters considered in the bill were: the disintegration of the tax system and the creation of a dual system; the creation of a tax on accumulated profits pending taxation with the final taxes; the reduction of the IDPC rate for companies that join the Dual System, from 27% to 25%; the creation of a new substitute tax for the final taxes; the expansion of the SII\u2019s inspection powers.<\/p>\n
The rejection of the bill also implies, among other things, the rejection of the wealth tax; the increase of the top marginal rate of the Global Complementary Tax; the affectation of revocable donations with the inheritance and donations tax; the modification of the valuation rules contained in the inheritance and donations tax law; the elimination of the leasing of furnished real estate as a VAT taxable event.<\/p>\n
Finally, it is important to bear in mind that, as a result of the rejection of the bill, companies under the Pro-SME regime would be taxed with the IDPC at a rate of 25% in the tax year 2024, not being applicable the gradual increase proposed by the Executive.<\/p>\n
If you require additional information on this matter, please contact Rafael Valdivieso (rvaldivieso@jdf.cl) or Mart\u00edn Hudson (mhudson@jdf.cl)<\/p>","protected":false},"excerpt":{"rendered":"
Con fecha 8 de marzo de 2023, la C\u00e1mara de Diputados rechaz\u00f3 el proyecto de ley de reforma tributaria. Producto de lo anterior, el Ejecutivo no podr\u00e1 volver a presentar un nuevo proyecto sobre la materia hasta transcurrido un a\u00f1o, salvo que exista un acuerdo del Senado por mayor\u00eda de dos tercios. Entre las materias […]<\/p>\n","protected":false},"author":2,"featured_media":1072,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"acf":[],"_links":{"self":[{"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/posts\/827","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/comments?post=827"}],"version-history":[{"count":3,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/posts\/827\/revisions"}],"predecessor-version":[{"id":1078,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/posts\/827\/revisions\/1078"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/media\/1072"}],"wp:attachment":[{"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/media?parent=827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/categories?post=827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/tags?post=827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}