{"id":2510,"date":"2026-09-16T19:14:30","date_gmt":"2026-09-16T22:14:30","guid":{"rendered":"https:\/\/jullianconsultores.cl\/?p=2510"},"modified":"2026-09-16T19:18:35","modified_gmt":"2026-09-16T22:18:35","slug":"national-reconstruction-plan-ii-new-tax-credits-and-benefits","status":"publish","type":"post","link":"https:\/\/jullianconsultores.cl\/en\/national-reconstruction-plan-ii-new-tax-credits-and-benefits\/","title":{"rendered":"National Reconstruction Plan II \u2013 New Tax Credits and Benefits"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>1.- CAPITAL GAINS ON SECURITIES<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The 10% tax on the sale of securities is eliminated<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Applies to:<\/strong> Shares, mutual fund units, and investment fund units with stock market presence.<\/li>\n\n\n\n<li><strong>Tax treatment:<\/strong> Once the legal requirements are met, the capital gain again qualifies as non-taxable income.<\/li>\n\n\n\n<li><strong>Effective date:<\/strong> As of January 1, 2027.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.- EXPORT OF SERVICES<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">15% credit for exporting knowledge-based services<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>General credit:<\/strong> 15% on the proportional share of payroll costs associated with these services.<\/li>\n\n\n\n<li><strong>Regional incentive:<\/strong> +5 percentage points (20% total) for companies headquartered or with branches outside the Santiago Metropolitan Region.<\/li>\n\n\n\n<li><strong>Limit:<\/strong> 75 UTM (Monthly Tax Unit) per employee per year; any unused amount is not refunded but may be carried forward to future tax years.<\/li>\n\n\n\n<li><strong>Requirement:<\/strong> The service must be classified as an export by Chilean Customs, rendered to non-residents, and used abroad.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3.- EMPLOYEE HEALTH<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Credit for treatment of catastrophic illnesses<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Who may claim it:<\/strong> Companies under the general regime and the general Pro SME (Pro Pyme) regime, for direct payments toward high-cost treatments.<\/li>\n\n\n\n<li><strong>Beneficiaries:<\/strong> Employees, their children up to age 25, and spouses or civil union partners.<\/li>\n\n\n\n<li><strong>Limit:<\/strong> 150 UTM per employee over the entire employment relationship.<\/li>\n\n\n\n<li><strong>Amounts in excess:<\/strong> Would be treated as a deductible expense and would not constitute taxable income for the employee<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4.- TRAINING<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The SENCE (National Training and Employment Service) tax training credit is restricted<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td><strong>Current Situation<\/strong><\/td><td><strong>Proposed Bill<\/strong><\/td><\/tr><tr><td>Annual cap on taxable payroll<\/td><td>1.0%<\/td><td>0.7%<\/td><\/tr><tr><td>Creditable amount (earnings up to 25 UTM per month)<\/td><td>100%<\/td><td>80%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, recreational, merely formal, or self-study activities that do not demonstrate an actual development of job skills would be excluded from the benefit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.- CAPITAL GAINS ON SECURITIES The 10% tax on the sale of securities is eliminated 2.- EXPORT OF SERVICES 15% credit for exporting knowledge-based services 3.- EMPLOYEE HEALTH Credit for&#8230;<\/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-2510","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\/2510","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=2510"}],"version-history":[{"count":2,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/posts\/2510\/revisions"}],"predecessor-version":[{"id":2512,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/posts\/2510\/revisions\/2512"}],"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=2510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/categories?post=2510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/tags?post=2510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}