Chilean Tax Authority Clarifies VAT and Income Tax Treatment of Services Provided by a Foreign Entity

The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Letter Ruling No. 2627 of 18 December, which clarifies the VAT and income tax treatment of services provided by a foreign entity in Chile. In particular, the ruling addresses the supply of services by a Spanish company consisting of the installation of software for wind farms in Chile. The ruling explains that, in ge…
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