Chilean Parliament Considering Draft Law on Capital Market Reforms and Other Measures

The Chilean parliament is considering the draft Law on the Reform of the Capital Market and Access to Home Ownership (Ley de Reforma al Mercado de Capitales y Acceso a la Casa Propia), submitted on 9 September 2026. Some of the main tax measures are summarized as follows:

• The capital gains tax exemption for publicly traded securities (Article 107 of the Income Tax Law) will be expanded to cover:
  • shares of publicly held corporations, exchange-traded corporations, and joint-stock companies, i…