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…