The tax authority published a Letter No. 2625 of 16 October 2019 regarding credit for taxes paid abroad in case of dividends. It means where payment of dividends through a foreign intermediary, a foreign tax credit on the dividends is available conditioning that the foreign intermediary owns at least 10% of the capital of the subsidiary. This letter is available in SII website.
Related Posts
Chile: SII updates second-category income tax rates for October 2026
September 29, 2026
Chile’s tax authority (SII) issued Circular No. 37 on 11 September 2026, providing guidance on second-category income
Read More
Chile: Parliament proposes sweeping tax reforms for capital markets, foreign investment
September 25, 2026
The Chilean parliament is considering the draft Law on the Reform of the Capital Market and Access to Home Ownership
Read More
Chile: SII clarifies OIT and tax basis rules for foreign foundation restructuring
September 04, 2026
Chile’s tax administration, the Servicio de Impuestos Internos (SII), has clarified the Chilean tax consequences of a
Read More
Chile: SII tightens oversight of influencer income with new filing requirement
September 02, 2026
Chile's Internal Revenue Service (SII) announced on 1 September 2026 imposed a fresh reporting mandate targeting
Read More
Chile: SII opens payment options for unpaid 2020–2021 solidarity loans
August 28, 2026
Chile’s tax authority (SII) has launched a new repayment pathway, on 25 August 2026, for taxpayers with outstanding
Read More
Chile: SII extends deadline for taxpayers with outstanding solidarity loan debts
August 24, 2026
Chile's Internal Revenue Service (SII) announced, on 20 August 2026, that it has given 900,000 individual low-income
Read More