Chilean IRS (SII) – Circular 49
Under Law No. 21.713 on tax compliance, which provides for a mechanism to declare income from capital abroad that has not been taxed in Chile, the Chilean IRS (SII) issued Circular 49. A list of assets and investments was considered in this regard, which, both for the Director of the SII and for some specialists, is considered novel.
Our partner Maria Soledad Diharasarri Lecanda is among the specialists interviewed by Diario Financiero, a specialized news outlet, on the matter. She mentions the benefits of trusts and digital assets or crypto assets among the novelties.