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Chile: Tax relief provisions (COVID-19)

Chile: Tax relief provisions (COVID-19)

Additional tax relief measures are available for taxpayers in Chile, as provided in response to the coronavirus (COVID-19) pandemic.


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  • For instance, there are measures concerning postponement of value added tax (VAT) payments by certain entities.
  • Other measures allow taxpayers operating under a “presumed income regime” (régimen de renta presunta) to make changes regarding how they report and account for income corresponding to 2019, subject to approved by the tax authority (Servicio de Impuestos Internos – SII).
  • Another provision allows donations associated with COVID-19 to be treated as expenses for tax purposes.

Read a May 2020 report (Spanish) [PDF 261 KB] prepared by the KPMG member firm in Chile

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