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1. The partially integrated system is established as a single taxation regime for big companies, with a Corporate Tax rate of 27%. The attributed income system is eliminated.
2. Right to use only 65% of the Corporate Tax paid as a credit against final taxes is confirmed. Exception for residents in a country with which Chile has a treaty in force to avoid double taxation, case in which the credit for Corporate Tax is 100%. 
3. Regarding the imputation of distributions, dividends and remittances, the income with fulfilled taxation is incorporated as the first to be considered within the REX Register.

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1. A new tax regime is established for SMEs: Corporate Tax with a 25% rate, and 100% of credit against final taxes.
2. Requirements
   • Ordinary perceived or accrued gross income lower than UF 75,000, or adjusted-tax equity lower than UF 85,000.
   • To calculate the above limits, the income received or accrued by related parties must be considered based on the new definition of «related parties» established in the Tax Code.
   • At least 65% of the income must derivefrom non-passive activities (revenue obtained by the possession or exploitation of agricultural real estate is not considered as passive income).
3. Calculation of taxable income
   • Option of simplified accounting records.
   • Taxation on a cash basis.
   • Deduction of expenses paid at the end of the year.
   • Release from monetary correction rules.
   • Instant depreciation rules apply.
4. Entry into the SME regime
   • Incorporation into the regime by the sole ministry of the law, in the case of companies that begin activities and meet the requirements.
   • Companies already incorporated must apply for inclusion through a notice to the IRS between January 1 and April 30 of the year in which they want to join the regime.
5. Tax compliance regulations
   • PPM rate of 0.5% or 0.25% depending upon whether the income obtained in the previous year exceeds UF 50,000.
6. Tax transparency option
   • The company is not subject to Corporate Tax. The final tax is directly applicable over the proportion that corresponds to each owner in the profits of the company.
   • The owners of the company must be exclusively taxpayers subject to final taxes.
   • The PPM rate is reduced from 0.25% to 0.2% with respect to those SME taxpayers who, subject to the tax transparency regime, registered gross income in the previous year of less than UF 50,000. 
7. Incentives for the financing or participation in SME whose purpose is technological entrepreneurship and innovation. The contributing or financing companies shall be certified by the Production Development Corporation (CORFO).
8. Incentive for saving
   • Savings incentive for companies with an annual gross income lower than 100,000 UF (applies not only to SME’s).
   • Deduction of up to 50% of the taxable income that remains invested in the company (capped at UF 5,000).
9. Are not subject to Surcharge of Real Estate Tax.

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body_ol_text_shadow_blur_strength=»body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=»1px» body_ol_text_shadow_blur_strength_phone=»1px» body_quote_text_shadow_style=»none» body_quote_text_shadow_horizontal_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=»0px» body_quote_text_shadow_horizontal_length_phone=»0px» body_quote_text_shadow_vertical_length=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=»0px» body_quote_text_shadow_vertical_length_phone=»0px» body_quote_text_shadow_blur_strength=»body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=»1px» body_quote_text_shadow_blur_strength_phone=»1px» box_shadow_style=»none» box_shadow_horizontal=»box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=»0px» box_shadow_horizontal_phone=»0px» box_shadow_vertical=»box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]

The PPUA refund for profits received from other companies that are absorbed by the losses of the receiving company is gradually eliminated, according to the following percentages of recovery:

Year 2020: 90%
Year 2021: 80%
Year 2022: 70%
Year 2023: 50 %
Year 2024 and following years: 0%

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