{"id":2517,"date":"2026-09-17T10:47:38","date_gmt":"2026-09-17T13:47:38","guid":{"rendered":"https:\/\/jullianconsultores.cl\/?p=2517"},"modified":"2026-09-17T10:47:44","modified_gmt":"2026-09-17T13:47:44","slug":"national-reconstruction-plan-iii-people-and-housing-key-changes","status":"publish","type":"post","link":"https:\/\/jullianconsultores.cl\/en\/national-reconstruction-plan-iii-people-and-housing-key-changes\/","title":{"rendered":"National Reconstruction Plan III &#8211; People and Housing: Key Changes"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>1.- SENIOR CITIZENS<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Property tax exemption for people over 65<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Benefit:<\/strong> 100% exemption from property tax (impuesto territorial) on the primary residence.<\/li>\n\n\n\n<li><strong>Requirements:<\/strong> The regulations will set out the conditions for accessing this benefit. Initially, they would relate to the person&#8217;s habitual residence and electoral domicile.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.- MUNICIPALITIES<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Common Municipal Fund (Fondo Com\u00fan Municipal): CLP $110,000 million.<\/li>\n\n\n\n<li>Compensation for direct municipal revenue: CLP $80,000 million.<\/li>\n\n\n\n<li>Annual calculation of the amounts is the responsibility of the SII (Servicio de Impuestos Internos \u2013 Chile&#8217;s Internal Revenue Service); transfers are made by the Treasury (Tesorer\u00eda General de la Rep\u00fablica).<\/li>\n\n\n\n<li>Municipalities are required to provide information and reduce permit processing times.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3.- RESIDENTIAL LEASING<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">New 5% single tax on rental income<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Applies to:<\/strong> Gross rental income from the third DFL No. 2 housing unit onward (a tax-benefit residential category), of up to 90 m\u00b2.<\/li>\n\n\n\n<li><strong>No change:<\/strong> The first two DFL No. 2 housing units retain the current tax regime.<\/li>\n\n\n\n<li><strong>May also opt in:<\/strong> Certain legal entities whose exclusive business purpose is leasing this type of housing<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4.- NEW HOUSING<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Transitional benefits for new housing<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>VAT exemption<\/strong>: For one year, on the first sale of new housing units with final or partial building completion approval (recepci\u00f3n) issued before the law&#8217;s publication.<\/li>\n\n\n\n<li><strong>DFL No. 2 benefit<\/strong>: For new housing units of up to 140 m\u00b2 acquired within the following twelve months, whose rental income could become subject to the 5% single tax.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1.- SENIOR CITIZENS Property tax exemption for people over 65 2.- MUNICIPALITIES 3.- RESIDENTIAL LEASING New 5% single tax on rental income 4.- NEW HOUSING Transitional benefits for new housing<\/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-2517","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\/2517","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=2517"}],"version-history":[{"count":1,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/posts\/2517\/revisions"}],"predecessor-version":[{"id":2518,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/posts\/2517\/revisions\/2518"}],"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=2517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/categories?post=2517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/tags?post=2517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}