{"id":1634,"date":"2022-07-22T12:00:00","date_gmt":"2022-07-22T15:00:00","guid":{"rendered":"https:\/\/bye.nexsa.cl\/reforma-tributaria-tratamiento-tributario-de-fondos-de-inversion-y-fondos-mutuos\/"},"modified":"2026-10-06T22:17:21","modified_gmt":"2026-10-07T01:17:21","slug":"tax-reform-tax-treatment-of-mutual-funds-and-investment-funds","status":"publish","type":"post","link":"https:\/\/www.bye.cl\/en\/reforma-tributaria-tratamiento-tributario-de-fondos-de-inversion-y-fondos-mutuos\/","title":{"rendered":"Tax Reform: Tax treatment of mutual funds and investment funds"},"content":{"rendered":"<p>The Tax Reform submitted to Congress proposes relevant <strong>changes in the area of investment funds and mutual funds, which will come into force in 2025.<\/strong><\/p>\n<p>The Capital Markets and Tax groups of Barros &amp; Err\u00e1zuriz developed a<strong> report on the main proposals<\/strong>, based on a preliminary and coherent interpretation of the system, with the understanding that adjustments, clarifications and changes will be made during the legislative process, since the bill contains gaps and inconsistencies that make it difficult to give a definitive opinion on certain aspects.<\/p>\n<p>We invite you to review it <a href=\"https:\/\/mcusercontent.com\/96fdd53e12a9e8bf5a952f18f\/files\/7cbda53b-67d1-c0ef-6061-18ce5259e572\/Reforma_Tributaria_Tratamiento_Fondos.01.pdf\">here<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>La Reforma Tributaria presentada al Congreso propone relevantes modificaciones en materia de fondos de inversi\u00f3n y fondos mutuos, que entrar\u00e1n en vigencia en 2025. Los equipos de Mercado de Capitales y Tributario de Barros &#038; Err\u00e1zuriz desarrollaron un informe<\/p>","protected":false},"author":1,"featured_media":1635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bye_card_image":0,"_bye_lawyers":[],"_bye_areas":[],"_bye_document":0,"_bye_document_url":"","_bye_document_label":"","_bye_old_id":19165,"_bye_old_path":"\/reforma-tributaria-tratamiento-tributario-de-fondos-de-inversion-y-fondos-mutuos\/","_bye_translation":"https:\/\/www.bye.cl\/tax-reform-tax-treatment-of-mutual-funds-and-investment-funds\/?lang=en","footnotes":""},"categories":[1],"tags":[],"tipo_publicacion":[7],"industria":[],"class_list":["post-1634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/posts\/1634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/comments?post=1634"}],"version-history":[{"count":0,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/posts\/1634\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/media\/1635"}],"wp:attachment":[{"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/media?parent=1634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/categories?post=1634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/tags?post=1634"},{"taxonomy":"tipo_publicacion","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/tipo_publicacion?post=1634"},{"taxonomy":"industria","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/industria?post=1634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}