Fynsa
"April, a thousand rains" says a well-known Spanish proverb, which in our country refers to the rainfall expected at the beginning of autumn. autumn. However, the absence of rains that has marked the last few years invites to rethink this saying, which in the tax field could be adapted as: "April, a thousand taxes".
Because in addition to filing with the Internal Revenue Service (SII) the annual income tax return*. Annual Income Tax Return* (Form No. 22) (Form No. 22) and the payment of such taxes in the fiscal coffers, in the fourth month of the year, other issues of tax interest occur and become relevant other issues of tax interestadditional to the process of Operation Income Tax, which taxpayers must be aware of and - where appropriate - manage:
* If there is no payment or if you have a tax refund, the deadline to file this return is May 10. until May 10.
Real estate contributions
The first normal installment of real estate taxes is due on April 30. real estate taxes for the year 2024 for the year 2024, whose payment can be made online online on the websites of the SII (www.sii.cl) and of the General Treasury of the Republic (www.tgr.cl); or, in person at in person at the places authorized for this purpose.
The other installments are due in June, September and November 2024.
Contribution surcharge
The first installment of the real estate tax surcharge is also due on April 30. real estate tax surcharge for the year 2024 of the year 2024, which corresponds to a fixed percentage to be paid by those who appear as owners of real estate owners of this type of property as of 12/31/2023 (according to registration in the Real Estate Registry), based on 4 tranches which consider the total value of the respective tax appraisals.
The remaining installments are due in June, September and November 2024.
Tax on high value goods
The SII will remit and notify the corresponding taxpayers of the annual tax taxpayers, the annual flat rate 2% tax associated with high value assets (automobiles, airplanes, helicopters and yachts (automobiles, airplanes, helicopters and yachts owned by them as of 12/31/2023, whose price or current market value exceeds the amount defined by law), which must be paid during April, unless any of the exemptions apply. exemptions exemptions contained in the regulation.
Learn more about this tax in the following video:
Other issues to consider
In addition, April is a normal month for filing and paying taxes on a monthly basis. monthly taxes (VAT, PPM, among others) (VAT, PPM, among others); and the last month of the year to inform the SII of changes in the first category tax regime. to inform the SII about changes in the first category taxation regime for the year 2024, in those cases where -voluntarily for the year 2024, in those cases in which -voluntarily or mandatorily- it corresponds.
We invite you to review more details on these topics in this #CCTip here .
