Tax Relief
Tax relief measure for debts owed to the General Treasury of the Republic (Alivio para el tratamiento de deudas tributarias con la Tesorería General de la República)
Date announced
3/19/2020
Start date
4/1/2020
End date
1/1/2022
Date of last update
5/27/2022
Description
This measure grants:
(i) Flexibility to enter into payment agreements with the General Treasury of the Republic for tax debts, free of interest or penalty fees.
(ii) Temporary suspension of judicial collection actions and tax sales.
04-26-21: Through Decree 611 of April 24, 2021, tax measures are renewed to alleviate the tax burden of families and small and medium-sized companies, due to the prolongation of the pandemic. The General Treasury of the Republic (TGR) and the Internal Revenue Service (SII) may extraordinarily forgive interest and fines for tax debts up to 90%, and grant additional flexibilities for payment agreements, with the elimination of up to 70% of fines and interest and in up to 24 installments. Also granted was the postponement of installments of Real Estate Contributions 2021, Municipal Patent 2021/2022, and Alcohol Patent 2021.
Official Sources
Servicio de Impuestos Internos (03-19-20). “Se implementan medidas tributarias para apoyar a las personas y a las Pymes”. [http://www.sii.cl/noticias/2020/190320noti01srm.htm]
Gobierno de Chile (03-22-20). “Plan de Acción por Coronavirus”. [https://www.gob.cl/coronavirus/plandeaccion/]
Tesorería General de la República (04-26-21). “TGR habilitará beneficios para postergación de contribuciones y condonación de intereses y multas para aliviar a pymes y familias afectadas por la pandemia”. [https://www.tgr.cl/2021/04/26/tgr-habilitara-beneficios-para-postergacion-de-contribuciones-y-condonacion-de-intereses-y-multas-para-aliviar-a-pymes-y-familias-afectadas-por-la-pandemia/noticias/]
Characteristics of the measure
Type of measure
Tax relief (5)
Sphere
Containment of user spending (7)
Target population
Small and medium-size businesses (Pymes) and low-income individuals affected due to the COVD-19 emergency and who owe taxes to the General Treasury of the Republic. (3)
Delivery method
Cash or in-kind
Frequency / duration
Twice
Place of delivery
Home delivery
Legal Framework
Decree 611 of April 24, 2021.
Responsible Institution
Ministry of Finance (Ministerio de Hacienda). General Treasury of the Republic (TGR) and the Internal Revenue Service (SII).