- Confirmation that individual entrepreneurs and legal entities can request the benefit established in article 27 bis of the Sales and Services Tax Law for economic housing acquired for investment
- Benefits of the Decree with the Force of Law N° 2 of 1959 are automatically incorporated into the building permit of economic housing
- Benefits for economic housing can only be accessed by natural persons, up to a maximum of two houses
- Assigning economic housing to an individual’s company does not result in the loss of tax benefits
- If a natural person maintains the benefits of the Decree N° 2 and rental income from economic housing is exempt from VAT, article 27 bis of the Sales and Services Tax Law does not apply
- Legal entities can use the mechanism established in article 27 bis of the Sales and Services Tax Law if they meet the requirements.
Source: www4.sii.cl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
