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Exemption Application for VAT on Social Housing Construction Projects under Article 12, Letter F.

  • Application of the exemption contained in article 12 letter F of the Sales and Services Tax Law
  • A construction company requested confirmation that a construction project is exempt from VAT
  • The Tax Service clarified that it is not the appropriate channel to challenge ongoing or concluded tax audits
  • Decisions on tax matters are within the administrative sphere and can be appealed through legal channels
  • The Tax Service has previously addressed the VAT exemption in article 12 letter F of the law
  • The Regional Directorate is responsible for reviewing compliance with legal requirements
  • The Director of the Tax Service signed the communication on July 25, 2024, regarding indirect taxes.

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.

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