{"id":13324,"date":"2025-07-25T12:26:48","date_gmt":"2025-07-25T15:26:48","guid":{"rendered":"https:\/\/www.lembeye.cl\/los-profundos-cambios-tributarios-que-propone-hacienda-para-las-herencias-y-donaciones\/"},"modified":"2026-10-19T21:53:48","modified_gmt":"2026-10-20T00:53:48","slug":"the-significant-tax-changes-proposed-by-the-finance-ministry-for-inheritances-and-donations","status":"publish","type":"post","link":"https:\/\/www.lembeye.cl\/en\/the-significant-tax-changes-proposed-by-the-finance-ministry-for-inheritances-and-donations\/","title":{"rendered":"THE SIGNIFICANT TAX CHANGES PROPOSED BY THE FINANCE MINISTRY FOR INHERITANCES AND DONATIONS"},"content":{"rendered":"

The bill introduced in Congress on Monday eliminates exemptions for certain transfers and strengthens enforcement to prevent tax avoidance in the transfer of wealth. These proposed changes are drawing close attention from the market.<\/strong><\/p>\n

The tax reform bill focused on small and medium-sized enterprises (SMEs), introduced by the Government in Congress on Monday, addresses several key areas. These include postponing the reassessment of non-agricultural residential properties by one year; introducing new benefits for older adults in the payment of property taxes; increasing personal income taxes on the highest earners; and eliminating certain tax exemptions and benefits.<\/p>\n

It is precisely in this last area that the bill proposes significant changes to the tax treatment of a sector that has drawn the attention of the private sector: inheritances and gifts.<\/p>\n

The bill submitted to the Chamber of Deputies proposes eliminating the exemptions currently available for revocable gifts, which are transfers made by a donor to beneficiaries that take effect upon the donor\u2019s death but may be revoked during the donor\u2019s lifetime. The proposal also seeks to eliminate the exemption from inheritance and gift tax for transfers between heirs and related parties.<\/p>\n

A document prepared by Carlos Aran\u00eds, partner at Peralta Sandoval Llaneza & Guti\u00e9rrez, explains step by step how the current treatment of these transactions would change.<\/p>\n

Chile\u2019s 2020 Tax Modernization Law established that inheritance and gift tax would apply only to irrevocable gifts, meaning those that the donor cannot revoke. The Executive\u2019s recent proposal would subject both types of transactions to the same tax treatment. \u201cThis amendment is intended to prevent taxes under the Inheritance and Gift Tax Law from being deferred until the donor\u2019s death,\u201d Aran\u00eds said.<\/p>\n

Changes to the Valuation of Estate Assets and the Introduction of the \u201cFair Market Value\u201d Concept<\/strong><\/p>\n

The current rules may not provide sufficient certainty for either the Internal Revenue Service (SII) or the taxpayers involved in these transactions.<\/strong><\/p>\n

One of the issues addressed by the Finance Ministry\u2019s proposal is the amendment of the rules used to value the assets that make up an estate. An estate comprises the assets, rights, and obligations belonging to a deceased person that are transferred to their heirs. The proposed changes aim to provide greater certainty both to the Internal Revenue Service (SII) and to the parties involved in these transactions.<\/p>\n

Under current law, assets must be valued for tax purposes based on their value at the time the inheritance or gift becomes effective. Real estate is valued at its current tax-assessed value or, if acquired within the previous three years and the acquisition price is higher, at that price. Shares and securities are valued using the average prices recorded over the preceding six months. For businesses and companies, the accounting equity value is used, with assets valued under the rules described above and liabilities deducted. The prevailing market value applies to assets not covered by the specific rules.<\/p>\n

What would change? Shares, equity interests, rights, or any other securities representing interests in companies or entities, as well as bonds and other debt securities traded on regulated markets, would be valued based on the average price recorded on those markets during the six months preceding the date of the gift.<\/p>\n

For securities issued by entities without a stock market presence but with audited financial statements, the declared value would be the higher of the company\u2019s tax equity and financial equity as of the relevant date or, where that information is unavailable, the corresponding values reported in the previous year\u2019s audited financial statements.<\/p>\n

Any other type of asset not expressly listed would have to be valued at its \u201cfair market value,\u201d defined as the price that unrelated parties would have agreed upon in comparable transactions. The SII would be entitled to reassess the valuation if the declared value differed \u201csignificantly\u201d from that amount.<\/p>\n

Exemptions Currently Available to Related Parties Would Be Restricted<\/strong><\/p>\n

The bill also introduces the option of paying the tax in three annual installments without interest, unlike the current system.<\/strong><\/p>\n

Under the current rules, individuals may make gifts using funds that have already been subject to taxation, subject to a cap of 20% of their net global income for the preceding year or an annual limit of 250 Monthly Tax Units (UTM), equivalent to approximately CLP 17.1 million. These gifts are exempt from the judicial authorization procedure known as insinuaci\u00f3n.<\/p>\n

How would the Finance Ministry\u2019s proposal change this? The exemption would be eliminated for gifts made to individuals who qualify as forced heirs or beneficiaries of the donor\u2019s fourth of improvements. The latter refers to the portion of an estate (25%) that a testator may allocate to increase the share received by one or more forced heirs, such as a spouse, civil partner, descendants, or ascendants. In other words, rather than distributing the estate equally among all forced heirs, the testator may use this additional portion to benefit certain heirs.<\/p>\n

The exemption would also no longer apply to gifts made to parties related to the donor in the following circumstances: shareholders or controllers holding more than a 50% interest in a company; entities under common control; owners, usufructuaries, or taxpayers who, in any other capacity, hold directly or indirectly, through other individuals or entities, more than 10% of the shares, rights, equity interests, profits, or income; and the manager of a joint venture agreement or other fiduciary arrangement in which that person is entitled to more than 10% of the profits.<\/p>\n

\u201cThis significantly restricts the scope of the exemption,\u201d Aran\u00eds stated.<\/p>\n

Regarding the option to pay the tax in up to three annual installments without interest, the bill introduces a new benefit compared with the current system. Under existing rules, the tax must be paid before the court authorizes the gift or, when judicial authorization is not required, within the month following the execution of the agreement. Late payment also triggers inflation adjustments and penalty interest. \u201cThis provides taxpayers with a cash-flow benefit,\u201d the lawyer emphasized.<\/p>\n

Analysts Closely Examine the Proposed Changes as Debate Emerges Over Anti-Avoidance Rules and Tax Refunds When Gifts Are Revoked<\/strong><\/p>\n

Lawyers have argued that existing SII rules already restrict the use of abusive tax schemes involving inheritance and gift tax benefits.<\/strong><\/p>\n

According to Consuelo Mu\u00f1oz, partner in the Tax & Legal practice at Forvis Mazars, the main purpose of these adjustments is to increase tax revenue, broaden the tax base, and tighten the tax regime. \u201cHowever,\u201d she said, \u201cthey could have a disproportionate impact on middle-income groups that do not have substantial wealth structures or access to sophisticated tax advice.\u201d<\/p>\n

Evelyn Sep\u00falveda<\/strong>, partner at Lembeye<\/strong>, said that the proposed changes to revocable gifts are \u201cunderstandable,\u201d since these transactions could result in situations in which no tax was paid or the tax burden was significantly reduced. \u201cNevertheless, an Anti-Avoidance Rule has been in place for years, allowing the SII to pursue this type of conduct, and it was recently strengthened. The tax authority therefore already has tools to review these cases,\u201d she noted. \u201cBased on our experience advising family offices and corporate governance structures, we see every day how many families choose to transfer their wealth in advance through gifts\u2014not to evade taxes, but to ensure business continuity, establish sound corporate governance, and prevent disputes among heirs,\u201d said Pablo Ram\u00edrez, partner at ARH Abogados. He therefore considered that penalizing these gifts by eliminating exemptions for transfers between parents and children or between spouses \u201cfails to recognize this reality.\u201d<\/p>\n

Patrick Humphreys, partner at Garnham Abogados, did not believe that the current legislation leaves significant room for tax avoidance schemes, as the Finance Ministry\u2019s legislative proposal appears to suggest.\u201cThe 2020 reform, which excluded revocable gifts from taxation, was moving in the right direction. If tax were charged on this type of gift and the gift were subsequently revoked, the State could be considered to have been unjustly enriched, since it would have taxed as permanent a transaction that had only temporary effects,\u201d he said.<\/p>\n

Osiel Gonz\u00e1lez, partner at Bruzzone & Gonz\u00e1lez Abogados, raised a similar point: \u201cWith regard to revocable gifts, given their provisional nature\u2014they may be revoked until the donor\u2019s death\u2014it is difficult to tax them if no effective transfer of wealth has taken place.\u201d<\/p>\n

\u201cThe greatest complexity will arise in cases where gifts are revoked but the tax has nevertheless been paid. The changes to inheritance and gift tax are quite far-reaching, particularly because they significantly amend limitation periods and asset valuation rules, which could increase legal uncertainty and arbitrariness,\u201d he warned.<\/p>\n

For Nicol\u00e1s Alvarado, partner at Alvarado y C\u00eda., the proposed changes fail to address what he considers the underlying problem with this tax. \u201cThe SII already has significant tools to combat the abuse of these legal arrangements, including anti-avoidance rules and other specific provisions contained in the Inheritance and Gift Tax Law itself. In my view, these changes are unnecessary and could create more problems and uncertainty for taxpayers than certainty,\u201d he said.<\/p>\n

Source<\/strong>:<\/p>\n

Sebasti\u00e1n Valdenegro<\/p>\n

El Diario Financiero<\/p>\n","protected":false},"excerpt":{"rendered":"

The bill introduced in Congress on Monday eliminates exemptions for certain transfers and strengthens enforcement to prevent tax avoidance in the transfer of wealth. These proposed changes are drawing close attention from the market. The tax reform bill focused on small and medium-sized enterprises (SMEs), introduced by the Government in Congress on Monday, addresses several 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