Chile: VAT, confirming and real estate transactions | KPMG | BE
close
Share with your friends

Chile: VAT, confirming and real estate transactions

Chile: VAT, confirming and real estate transactions

Among tax developments reported by KPMG member firm in Chile are the following:

1000

Related content

  • The tax authority (SII) issued new instructions with respect to filing a reposición administrativa voluntaria (RAV) request for an “independent” administrative review prior to filing a judicial action regarding settlements, drafts, and payments of tax.
  • The tax authority issued guidance (Oficio 1307 of 2018) regarding the value added tax (VAT) that applies to real estate leasing transactions.
  • The tax authority issued guidance (Oficio 1303 of 2018) to clarify that the use of a confirming Inmobiliario (real estate confirming contract similar to a factoring arrangement) does not constitute an “elusive” action.

 

Read a July 2018 report (Spanish) [PDF 293 KB] prepared by the KPMG member firm in Chile

<p>© 2018 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.</p>

Connect with us

 

Request for proposal

 

Submit