Chile has introduced special criteria for waiving tax interest and penalties in judicial conciliations and extrajudicial settlements, allowing standard waivers of up to 80%, increased to 85% for single-instalment payments and 100% in exceptional cases involving circumstances beyond the taxpayer’s control.
Chile’s tax authority, the Internal Revenue Service (SII) has issued Resolution No. 145 on 23 October 2026, which outlines special criteria for proposing tax interest and penalty waivers in judicial conciliations and extrajudicial settlements.
It outlines specific guiding principles, such as resolving litigation efficiently and ensuring equal treatment, while setting a standard maximum forgiveness rate of 80% for both penalties and interest.
The framework allows taxpayers to resolve tax disputes through judicial conciliation or extrajudicial settlements without waiting for a final court ruling. The SII can offer special surcharge waivers to encourage settlements under Article 132 bis and Article 132 ter of the Tax Code and Decree No. 437 of 2025.
Officials must apply four guiding principles: early resolution of litigation, equal treatment of taxpayers, proportionality of remaining penalties and priority for applicable special rules under the 2025 decree over Resolution No. 145.
Other key measures include:
Waiver quantums and tier structure
The resolution defines three distinct waiver tiers for penal interest and administrative fines:
- Standard maximum waiver (80%): The standard cap for both penal interest and fine waivers is set at 80%.
- Single-instalment payment bonus (+5%): If the taxpayer commits to paying the full readjusted tax principal in a single instalment within the calendar month following court approval of the agreement, the waiver increases by an additional 5%, reaching a total waiver of 85%.
- Full condonation exception (100%): A full 100% waiver of interest or penalties is permitted only when the case file shows that the non-compliance resulted from circumstances beyond the taxpayer’s control, such as force majeure.
Statutory disqualifications and exclusions
Resolution No. 145 establishes strict restrictions on eligibility for surcharge waivers. Taxpayers cannot receive condonation if they are subject to an active tax crime investigation or formal criminal proceedings, have been convicted of tax offences and have not fully served their sentences, or have unpaid monetary penalties for tax crimes. The restrictions also cover taxpayers convicted of bribing officials of the Internal Revenue Service (SII), the Customs Service or the Treasury Service.
Effective date, transparency, and amendments
Resolution No. 145 takes effect upon publication of its extract in the Official Gazette and remains valid for one year, covering all judicial conciliations and extrajudicial settlements conducted during that period.
All surcharge waiver proposals under the resolution must comply with the public transparency requirements of Law No. 20,285. The resolution also repeals literal E of the first resolutivo of Resolution Ex. SII No. 106 of 2022.
