A new law permits a freedom from tax for income regarding certain investments. Ley N° 19.289 offers an income tax exemption for particular taxpayers according to the purchase or construction of fixed assets, given that some conditions are fulfilled. The exemption in income tax is subject to boundaries. For example, it is restricted to 40% of income regarding personal property investments or 20% of investments in real property (including real property with an industrial or agricultural use). Other bindings may also apply.