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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Chile: Admissible taxes

Admissible for relief under the agreement under the agreement

The taxes imposed under the Income Tax Acts (Ley sobre Impuesto a la Renta), including:

Income tax (impuesto a la renta).

Complementary global tax (impuesto global complementario).

Additional tax (impuesto adicional/tasa adicional). Note that this is a tax paid when profits are distributed but it is a tax on profits (qualifying, where appropriate, for relief as underlying tax), it is not a withholding tax.

Property tax (contribucion territorial) in so far as it is set off against first category income tax.


Reinsurance premium tax.