{"id":2519,"date":"2026-09-17T10:53:02","date_gmt":"2026-09-17T13:53:02","guid":{"rendered":"https:\/\/jullianconsultores.cl\/?p=2519"},"modified":"2026-09-17T10:53:05","modified_gmt":"2026-09-17T13:53:05","slug":"national-reconstruction-plan-iv-tax-regularization-and-enhanced-enforcement","status":"publish","type":"post","link":"https:\/\/jullianconsultores.cl\/en\/national-reconstruction-plan-iv-tax-regularization-and-enhanced-enforcement\/","title":{"rendered":"National Reconstruction Plan IV &#8211; Tax Regularization and Enhanced Enforcement"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>1.- DONATIONS AND ISFUT<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Transitional regularization windows<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Donations:<\/strong> 50% reduction of the assessed tax, <strong>on a one-time basis, for one year<\/strong>,subject to family, net-worth, and formalization requirements.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Substitute Tax on Profits Accumulated in the FUT \u2014 Taxable Profit Fund (ISFUT):<\/strong> 10% single tax to regularize outstanding STUT (Total Taxable Profit Balance), FUR (Reinvested Profits), and excess-withdrawal balances, <strong>within an eight-month period.<\/strong> The associated tax credits would be extinguished.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.- ASSETS HELD ABROAD<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Single tax to regularize assets held abroad<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"921\" height=\"296\" src=\"https:\/\/jullianconsultores.cl\/wp-content\/uploads\/2026\/09\/image-1.png\" alt=\"\" class=\"wp-image-2520\" style=\"aspect-ratio:3.1116213113647104;width:417px;height:auto\" srcset=\"https:\/\/jullianconsultores.cl\/wp-content\/uploads\/2026\/09\/image-1.png 921w, https:\/\/jullianconsultores.cl\/wp-content\/uploads\/2026\/09\/image-1-765x246.png 765w, https:\/\/jullianconsultores.cl\/wp-content\/uploads\/2026\/09\/image-1-300x96.png 300w\" sizes=\"auto, (max-width: 921px) 100vw, 921px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3.- ASSETS HELD ABROAD<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Waiver of tax and municipal debts<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax debts<\/strong>: The Treasury may grant payment agreements and waive interest and penalties on obligations overdue through December 31, 2025. Does not apply to large companies<\/li>\n\n\n\n<li><strong>Municipal debts<\/strong>: Twelve-month regularization period for business licenses (patentes), waste-collection fees, vehicle circulation permits, and other obligations, with a waiver of interest and penalties.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4.- TAX ENFORCEMENT AND COLLECTION<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Broader powers for the SII and the Treasury<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>SII:<\/strong> May request and cross-reference individually identified information held by other State Administration bodies.<\/li>\n\n\n\n<li><strong>Treasury<\/strong>: Could take over administrative and judicial collection of municipal business licenses and waste-collection fees. In addition, the Treasury could withhold tax refunds and apply them against those debts.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1.- DONATIONS AND ISFUT Transitional regularization windows 2.- ASSETS HELD ABROAD Single tax to regularize assets held abroad 3.- ASSETS HELD ABROAD Waiver of tax and municipal debts 4.- TAX&#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-2519","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\/2519","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=2519"}],"version-history":[{"count":1,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/posts\/2519\/revisions"}],"predecessor-version":[{"id":2524,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/posts\/2519\/revisions\/2524"}],"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=2519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/categories?post=2519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jullianconsultores.cl\/en\/wp-json\/wp\/v2\/tags?post=2519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}