{"id":1698,"date":"2022-11-14T12:00:00","date_gmt":"2022-11-14T15:00:00","guid":{"rendered":"https:\/\/bye.nexsa.cl\/reforma-tributaria-nuevas-indicaciones-para-fondos-de-inversion-y-fondos-mutuos\/"},"modified":"2026-10-06T22:17:21","modified_gmt":"2026-10-07T01:17:21","slug":"tax-reform-new-indications-for-mutual-funds-and-investment-funds","status":"publish","type":"post","link":"https:\/\/www.bye.cl\/en\/reforma-tributaria-nuevas-indicaciones-para-fondos-de-inversion-y-fondos-mutuos\/","title":{"rendered":"Tax reform: new indications for mutual funds and investment funds"},"content":{"rendered":"<p>with the indications presented to Congress until October 17, 2022, proposes relevant modifications regarding <strong>investment fund<\/strong> en materia de <strong>fondos de inversi\u00f3n<\/strong> and <strong>mutual funds<\/strong> that, in general, will come into effect in <strong>2025<\/strong>.<\/p>\n<p>In this context, the <strong>Capital Markets<\/strong> and <strong>Tax<\/strong> team of Barros &amp; Err\u00e1zuriz developed a report that summarizes the main proposals and is based on a preliminary and coherent interpretation of the system. The above, with the understanding that adjustments, clarifications and changes will continue to 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>You can review the complete document with the details <a href=\"https:\/\/mcusercontent.com\/96fdd53e12a9e8bf5a952f18f\/files\/fb068bdc-e30a-936d-2a7e-5490050c4c42\/Newsletter_Reforma_Tributaria__tratamiento_Fondos.02.pdf\">here<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>The Tax Reform with the indications presented to Congress until October 17, 2022, proposes relevant modifications regarding investment funds and mutual funds that, in general, will come into effect in 2025. In this context, the<\/p>","protected":false},"author":1,"featured_media":1699,"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":19632,"_bye_old_path":"\/reforma-tributaria-nuevas-indicaciones-para-fondos-de-inversion-y-fondos-mutuos\/","_bye_translation":"https:\/\/www.bye.cl\/tax-reform-new-indications-for-mutual-funds-and-investment-funds\/?lang=en","footnotes":""},"categories":[1],"tags":[],"tipo_publicacion":[7],"industria":[],"class_list":["post-1698","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\/1698","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=1698"}],"version-history":[{"count":0,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/posts\/1698\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/media\/1699"}],"wp:attachment":[{"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/media?parent=1698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/categories?post=1698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/tags?post=1698"},{"taxonomy":"tipo_publicacion","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/tipo_publicacion?post=1698"},{"taxonomy":"industria","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/industria?post=1698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}