News Alerts

Resolution No. 2.598 issued by Treasury Service, on the remission of legal surcharges on tax debts

October 19, 2020

On October 15, Resolution No. 2.598 of the General Treasury of the Republic was published. It sets forth instructions for individuals or corporations that are in a complex economic situation due to the pandemic affecting the country, for purposes of accessing to a tax remission of up to 100% of the interest and fines related to taxes established in: (i) the Income Tax Law, (ii) the Value Added Tax Law, and (iii) the Property Tax Law. The benefit entails cash payment of the entire debt.

Taxpayers who are prosecuted and/or sued for tax crimes, or present a tax infringement conduct, will not be able to benefit from the remission.

The benefit will be valid until December 31, 2020 and may be applied on taxes issued by the Chilean Internal Revenue Service until August 30, 2020.

The content of Resolution No. 2.598 can be reviewed here.

If you have any questions regarding the matters discussed in this news alert, please contact the following attorneys or call your regular Carey contact.


Jessica Power
+56 2 2928 2226

Manuel José Garcés
+56 2 2928 2226

Andrés Carrasco
+56 2 2928 2226


This news alert is provided by Carey y Cía. Ltda. for educational and informational purposes only and is not intended and should not be construed as legal advice.


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