Chile: Recent VAT developments

VAT on the sale of property resulting from a subdivision, passenger transport, real estate leasing

VAT on the sale of property resulting from a subdivision, passenger transport

A report prepared by the KPMG member firm in Chile briefly describes the following value added tax (VAT) and indirect tax developments:

  • VAT on the sale of property resulting from a subdivision
  • VAT on passenger transport
  • VAT on real estate leasing
  • VAT application to online training courses provided from abroad
  • VAT applicable to software as it occupies elements of a SaaS
  • Application of the stamp tax to a loan guaranteed with a promissory note signed abroad

Read a September 2021 report (Spanish and English) [PDF 799 KB] prepared by the KPMG member firm in Chile

 

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