Donations COP25: Chilean IRS precise requirements

Jun 20, 2019Docs, Featured, Tax Advisory and Litigation

On June 12, the IRS issued the resolution that establishes the mechanism that regulates the donations that will finance the COP25. According to our senior associate, Francisca Villamán, this is a «good step taken by the Chilean IRS towards providing legal certainty regarding these donations. The Resolution Ex. N° 75 of 12.06.2019 specifies the requirements to make the associated tax benefits effective and establish control and information rules that seem clear and limited. The clarification of the effects of eventual non-compliance with the donation certificate is also highlighted».

Below, the analysis of the resolution: PDF (Spanish)

This site contains copyrighted material, the use of which has not always been specifically authorized by the copyright owner. Baraona Marshall & Cia. states that they’re using this material as part of their efforts of making such material available to the public for the advancing of the understanding of legal and regulatory issues. The authors of each entry give personal opinions. The contents do not constitute or replace legal advice, posts are not intended to be technically accurate or complete. Baraona Marshall & Cia. is not responsible for the content of blogs, nor for web pages with links or links to or from our site.

0 comentarios

Enviar un comentario

Tu dirección de correo electrónico no será publicada. Los campos obligatorios están marcados con *