The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Letter Ruling No. 1750 of 3 September 2025, which concerns the special capital gains regime provided in Article 107 of the Income Tax Law. Subject to certain conditions, Article 107 provides for a 10% single (flat) tax on gains from the alienation of qualifying shares in Chilean companies listed on the stock market, as well as listed investment fund shares (units). The ruling clarifies the timing of the stock marke…