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Carey  

Legal Services | Chile

www.carey.cl
tel: +56 2 2928 2200 | fax: +56 2 2928 2228
Isidora Goyenechea 2800, Floor 43, Las Condes. | Santiago | 755-0647 | Chile

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Oscar Aitken

Oscar AitkenPartner

  • Corporate Immigration
  • Infrastructure and Project Development

Jaime Carey

Jaime CareyManaging Partner

  • Tax Law
  • Mergers and Acquisitions

Pablo Iacobelli

Pablo IacobelliPartner

  • Mergers and Acquisitions
  • Private Equity


Diego Peralta

Diego PeraltaPartner

  • Capital Markets
  • Banking and Finance

Paulina Silva

Paulina SilvaCounsel

  • Data Protection
  • Intellectual Property

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All COVID-19 articles | All Articles by Carey

Circular No. 32 Issued by the Chilean IRS: Tax Treatment of Expenses Incurred due to Covid-19
Carey, May 2020

On April 29, 2020, the Chilean IRS issued instructions regarding the tax treatment of expenses incurred in connection with the health emergency caused by Covid-19. Additionally, the Tax Authority refers to the general requirements for all expenses and the tax treatment of some donations. I. Regarding the general requirements on deduction of expenses In accordance with Article 31 of the Income Tax Law, recently amended by Law No. 21,210, an expense is accepted for tax purposes if it meets the following requirements. Be necessary to produce the income...

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Modification of Decree Nº 466, of 1984, of the Ministry of Health, Which Approves the Regulation in the Matter of Electronic Commerce of Medicines
Carey, May 2020

On May 7, 2020, the amendment to Decree No. 466 was published in the Official Gazette, which approves the Regulation of Pharmacies, Drugstores and other pharmaceutical establishments, regarding the sale of medicines through electronic means. Particularly, article 8 of said Decree is modified, in order to allow the electronic sale of medicines in pharmacies, incorporating the following sentence: "Pharmacies may dispense medicines through electronic means...

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Sernapesca Adopts New Measures to Contain the Impact of COVID-19 in the Salmon Industry
Carey, May 2020

The National Fisheries and Aquaculture Service (“Sernapesca”) has issued a series of resolutions...

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New Measures Taken by the Chilean Authority Against the Pandemic
Carey, May 2020

I. Update of sanitary measures published this week in the Official Gazette On Wednesday, May 13, Resolution No. 341 of the Ministry of Health was published, which provides for a series of sanitary measures, among which the following stand out, since they modify measures that have been implemented to date: Any concentration of more than 50 people in a certain place, regardless of its nature, or whether it takes place in open or closed spaces, is forbidden. Elective surgeries whose delay does not pose a serious risk to the patient's health shall be postponed, with certain exceptions...

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Financial Market Commission Issues Regulation Regarding the Treatment of Provisions and Information Requirements for Covid-19 Loans
Carey, May 2020

These provisions will apply until October 31th, 2021. The Financial Market Commission (CMF) reports that its Council approved on April 30th, 2020 a regulation (Circular No. 2,252), containing provisions for banks with regard to Covid-19 loans from the Guarantee Fund for Small and Medium-Sized Companies (FOGAPE). The regulation addresses the following issues: exceptional measures for the treatment of provisions for credit in installments of the commercial portfolio; classification of debtors and calculation of delinquency; establishment of control procedures for the eligibility conditions of debtors; use of funds and; submission of periodic information to the CMF...

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