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 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
Chile: SII clarifies tax treatment of stablecoins used for cross-border services
August 19, 2026
The Chilean tax authority (SII) announced it published Letter Ruling No. 1982 on 10 August 2026, addressing the use of
Read More Chile: SII seeks repayment of CLP 553 billion in pandemic loan instalments granted in 2020, 2021
August 14, 2026
Chile’s tax authority (SII) announced on 13 August 2026 that around 1.07 million people who received pandemic relief
Read More Chile: SII clarifies arm’s length pricing for intangibles
July 24, 2026
The Chilean tax authority (SII) has released Letter Ruling No. 1801, dated 20 July 2026, in response to a taxpayer
Read More Chile: SII clarifies withholding tax for short-term performing arts contracts
July 22, 2026
Chile’s tax administration (SII) has issued Ruling No. 1723-2026 of 14 July 2026, in which it addresses and
Read More
Chile: SII extends tax relief for 20 more municipalities after storm damage
July 21, 2026
Chile's tax authority (SII), the Ministry of Finance and the General Treasury, announced on 20 July 2026 that they have
Read More