The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Resolution No. 145 of 23 October 2026, which established the general criteria for granting penalty and interest waivers (condonaciones) in tax settlements during judicial conciliation or extrajudicial settlement procedures. It is meant to promote the settling of tax disputes as quickly as possible, guarantee strict non-discrimination among taxpayers (both natural and legal persons), and ensure that the final penalty …