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Articles, regulatory alerts, and media appearances, in order of publication. Use the tabs and the practice area filter to narrow your search.
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11 publicationsChile 2027: A New Tax Framework Takes Shape
Arturo Garnham and Beatriz Riveros analyse the income tax reform taking effect in 2027 in Chambers and Partners: gradual reduction of the first-category tax rate, return to full integration, and tax stability for major projects.
Interview on Radio Duna 89.7 — Información Privilegiada: the tax…
Garnham Abogados appeared on Radio Duna 89.7's programme Información Privilegiada to address a tax matter. The interview recording is available on the… Instagram profile
Interview on Radio Cooperativa: Is the SII de facto legalising certain practices?
On Radio Cooperativa, Garnham Abogados analysed whether the Servicio de Impuestos Internos (SII) may be de facto legalising certain tax practices. View original publication
Quoted in BioBioChile on Treasury seizures of CAE student loan debtors
Garnham Abogados was quoted by BioBioChile regarding asset seizures enforced by the General Treasury of the Republic against debtors of the State-Guaranteed Loan (CAE).…
Tax Alert: RAF administrative appeals and the right to a defence
Can a RAF administrative review decision be challenged? The 4th Tax and Customs Court (TTA) of the Santiago Metropolitan Region held that, at least in certain cases, it can…
Tax Alert: Article 97 No. 11 fine in refund reimbursements
On February 11, 2026, the First Tax and Customs Court of the Metropolitan Region issued a ruling that reopens the discussion on the application of...
Tax Alert: Statute of Limitations on Tax Obligations — Circular No. 139
In recent years, one of the recurring challenges for companies and taxpayers has been managing old tax debts that, even when time-barred, required a declaration...
Tax Alert: Ruling No. 2512 of 2025 — Actively Traded Shares in a Company Formed by Demerger
One of the tools most widely used by certain companies when carrying out an internal reorganisation is corporate demergers. When within that demerger there are…
Tax Alert: dissolution of foreign companies and the SII position that may trigger double taxation
It may sound overstated. But it is not. A recent judgement by the Servicio de Impuestos Internos (SII, the Chilean tax authority), contained in Ruling No. 2507 of 2025, opens the door to scenarios...
December: Can IVA be deducted on year-end gifts?
With December already underway, we are all dealing with the same matters: year-end events, team wrap-ups, corporate gifts, and contracted services. In practically all of those...
Presidential Run-off: Surprising areas of agreement and the reform that is still missing
In an election marked by political tension, one detail went almost unnoticed: both candidates agree on key tax issues. In Chile, that is no small matter.…
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