{"id":2501,"date":"2026-09-16T19:09:41","date_gmt":"2026-09-16T22:09:41","guid":{"rendered":"https:\/\/jullianconsultores.cl\/?p=2501"},"modified":"2026-09-16T19:09:48","modified_gmt":"2026-09-16T22:09:48","slug":"national-reconstruction-plan-i-changes-for-business-and-investment","status":"publish","type":"post","link":"https:\/\/jullianconsultores.cl\/en\/national-reconstruction-plan-i-changes-for-business-and-investment\/","title":{"rendered":"National Reconstruction Plan I \u2013 Changes for Business and Investment"},"content":{"rendered":"\n

1.- CORPORATE INCOME TAX (IDPC)<\/strong><\/p>\n\n\n\n

Gradual reduction of the corporate income tax (IDPC) rate under the following schedule:<\/p>\n\n\n\n

Fiscal Year<\/strong><\/td>IDPC Rate<\/strong><\/td>Tax Return Filing Year<\/strong><\/td><\/tr>
2026<\/strong><\/td>27%<\/td>2027<\/td><\/tr>
2027<\/strong><\/td>25.5%<\/td>2028<\/td><\/tr>
2028<\/strong><\/td>24%<\/td>2029<\/td><\/tr>
From 2029<\/strong><\/td>23%<\/td>2030 onward<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Transitional adjustments to the monthly provisional tax payment (PPM) rate are also contemplated to accompany the tax reduction.<\/p>\n\n\n\n

What would happen to the SME rate?<\/strong><\/p>\n\n\n\n

a) No permanent change: The SME rate would remain unchanged under the transitional regime currently in force, which sets it at 12.5% in 2026 and 2027, 15% in 2028, and aligns it with the rate applicable to other companies from 2029 onward.<\/p>\n\n\n\n

b) SME PPM: Decreases from 0.25% to 0.23% starting in 2029.<\/p>\n\n\n\n

c) What’s pending?: Adjustments to the 12.5% SME rate would be addressed in a separate legislative bill.<\/p>\n\n\n\n

2.-<\/strong> REINSTATEMENT OF FULL TAX INTEGRATION<\/strong><\/p>\n\n\n\n

This will phase in gradually over the coming years:<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

3.-<\/strong> TAX INVARIABILITY (STABILITY)<\/strong><\/p>\n\n\n\n

New regime for investments of USD 50 million or more<\/strong><\/p>\n\n\n\n

Investment Amount<\/strong><\/td>Stability Period<\/strong><\/td><\/tr>
USD 50 M to under USD 100 M<\/strong><\/td>10 years<\/td><\/tr>
USD 100 M to under USD 350 M<\/strong><\/td>15 years<\/td><\/tr>
USD 350 M or more<\/strong><\/td>20 years<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

1.- CORPORATE INCOME TAX (IDPC) Gradual reduction of the corporate income tax (IDPC) rate under the following schedule: Fiscal Year IDPC Rate Tax Return Filing Year 2026 27% 2027 2027…<\/p>\n","protected":false},"author":3,"featured_media":2426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[33,34,32,28,36],"tags":[],"class_list":["post-2501","post","type-post","status-publish","format-standard","has-post-thumbnail","category-accounting","category-current-affairs","category-economy","category-publications","category-taxes"],"acf":[],"_links":{"self":[{"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/posts\/2501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/comments?post=2501"}],"version-history":[{"count":2,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/posts\/2501\/revisions"}],"predecessor-version":[{"id":2509,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/posts\/2501\/revisions\/2509"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/media\/2426"}],"wp:attachment":[{"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/media?parent=2501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/categories?post=2501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/tags?post=2501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}