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.