• Municipalities are required to send to the General Treasury of the Republic of Chile (“TGR”), during the first 15 days of March each year, a list of taxpayers who are in arrears on municipal business license fees and municipal waste collection fees.
• Once the list has been sent, the respective municipality will be barred from collecting the debts included in the list and from receiving payment directly. Any payments it nevertheless receives must be reported to the Treasury Service within five days, for the reduction or cancellation of the respective tax assessment.
• With respect to these receivables, the TGR shall have the same powers and prerogatives granted to it by law for the collection of overdue fiscal taxes; that is, it may fully or partially waive interest or penalties for late payment.
• Before the annual income tax reimbursement, the TGR must verify whether the taxpayer is included in the list issued by the Municipality. If so, it must withhold the amount owed from the reimbursement, together with the applicable adjustments, interest and penalties. If the debt exceeds the reimbursement, it will withhold the entire reimbursement.
• The amounts received by the TGR for this purpose will not be deposited into national general revenue and will be recorded in a special third-party account, as funds administered on behalf of municipalities.

Effective date: November 1, 2026.

Within 90 days following the publication of the law (that is, January 2027), the Treasury Service must issue a resolution setting forth the electronic means, format and validations of the information to be submitted by municipalities.

• Law No. 21,850 amended the effective date rule of the new provisions incorporated by Law No. 21,713 into Article 36 of the Sales and Services Tax Law, applicable to exporters eligible for a VAT refund.
• Law No. 21,713 introduced two new rules applicable to exporters eligible for a VAT refund:
  • Repayment obligation upon termination of business operations: if the exporter does not prove that it made exports for an FOB value at least equivalent to the VAT refunded during the 36 months prior to its last export, it must repay the amounts received in proportion to the export shortfall.
  • Corporate reorganizations when a refund is pending: the successor company retains the authorization to request the refund, without any requirement to return amounts already repaid by the original entity.
• Under the new rule, these provisions are subject to the issuance of a supreme decree by the Ministry of Economy replacing Supreme Decree No. 348 of 1975, which must be issued within 24 months following the publication of the law.
  
  The repayment obligation upon termination of business operations will enter into force three months after the publication of such decree, while the rule on corporate reorganizations will apply as from its publication in the Official Gazette.

Effective date: November 1, 2026.