13 October 2020 | By María Soledad Diharasarri L. y María Valentina Walker A.

As announced at the beginning of this year, with the Tax Modernization Law a Surcharge on the Land Tax was incorporated, which applies to taxpayers who have properties whose assessed value, in total, exceeds 670 Annual Tax Units (UTA), that is, nearly 400 million Chilean pesos.

We point out that, although the Surcharge must be paid with the same frequency as the real estate taxes, the payment for both concepts is not made jointly. In accordance with the foregoing, we advise to review if there are any amounts due for such concept and, if so, to proceed with the corresponding payment.

To do so, the taxpayer must enter a specific section of the Chilean Internal Revenue Service (SII) web site intended for such purposes, different from the one enabled for the payment of Land Taxes.


To carry out the indicated payment, you must enter the page of the Internal Revenue Service (SII)

In “Online Services” (Servicios Online) select the option ” Assessments and Tax Land” (Avalúos y Contribuciones de bienes raíces);

Select the option “Tax modernization surcharge” (Sobretasa modernización tributaria);

Finally, select the option “Pay the tax modernization surcharge” (Pagar la sobretasa de modernización tributaria), mark the payments pending and follow the steps indicated on the page.



This information is a courtesy service of PALMA, and does not constitute an opinion or legal advise in respect to any particular case.