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Chilean Tax Authority Clarifies Timing of Listing Condition for Special Capital Gains Regime for Listed Shares

|Approved Changes|Chile
Chile

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, …

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