Chile Issues Q2 Update of Lists to Assets and Market Prices for 2% Luxury Tax in 2026

Chile's Internal Revenue Service (SII) has published Resolution No. 89 of 26 June 2026, which supplements the lists of assets and their respective market prices (values) for the application of the luxury tax in 2026. The 2% annual tax is levied on the market price of certain "luxury" goods located in Chile, owned by natural or legal persons, including helicopters, aircraft, yachts, and certain automobiles. As previously reported, the initial lists for 2026 were first established by Resoluti…