{"id":2902,"date":"2026-07-31T12:00:00","date_gmt":"2026-07-31T15:00:00","guid":{"rendered":"https:\/\/bye.nexsa.cl\/aspectos-tributarios-de-la-ley-para-la-reconstruccion-nacional-y-el-desarrollo-economico-y-social\/"},"modified":"2026-10-06T22:17:22","modified_gmt":"2026-10-07T01:17:22","slug":"tax-aspects-of-the-national-reconstruction-and-economic-and-social-development-bill","status":"publish","type":"post","link":"https:\/\/www.bye.cl\/en\/aspectos-tributarios-de-la-ley-para-la-reconstruccion-nacional-y-el-desarrollo-economico-y-social\/","title":{"rendered":"Tax Aspects of the National Reconstruction and Economic and Social Development Bill"},"content":{"rendered":"<p>The National Reconstruction and Economic and Social Development Bill introduces a range of measures aimed at promoting investment and economic growth, together with significant tax reforms. These include a gradual reduction of the First Category Income Tax rate and the reintegration of the tax system, investment incentives, tax benefits related to housing and donations, a new tax credit for knowledge-based services, and tax regularization mechanisms, among other provisions.<\/p>\n<p>In this context, our Tax team has prepared the following report, providing an overview of the key measures included in the bill and their potential implications.<\/p>\n<p><a href=\"\/wp-content\/uploads\/2026\/07\/II-Newsletter-Proyecto-de-Ley-para-la-Reconstruccion-Nacional-y-el-Desarrollo-Economico-y-Social-3.pdf\">Read the full report here.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>The National Reconstruction and Economic and Social Development Bill introduces a range of measures aimed at promoting investment and economic growth, together with significant tax reforms. These include a gradual reduction of the First Category<\/p>","protected":false},"author":1,"featured_media":2678,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bye_card_image":2676,"_bye_lawyers":[],"_bye_areas":[107],"_bye_document":0,"_bye_document_url":"","_bye_document_label":"","_bye_old_id":29331,"_bye_old_path":"\/aspectos-tributarios-de-la-ley-para-la-reconstruccion-nacional-y-el-desarrollo-economico-y-social\/","_bye_translation":"https:\/\/www.bye.cl\/tax-aspects-of-the-national-reconstruction-and-economic-and-social-development-bill\/?lang=en","footnotes":""},"categories":[1],"tags":[],"tipo_publicacion":[7],"industria":[],"class_list":["post-2902","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\/2902","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=2902"}],"version-history":[{"count":0,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/posts\/2902\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/media\/2678"}],"wp:attachment":[{"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/media?parent=2902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/categories?post=2902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/tags?post=2902"},{"taxonomy":"tipo_publicacion","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/tipo_publicacion?post=2902"},{"taxonomy":"industria","embeddable":true,"href":"https:\/\/www.bye.cl\/en\/wp-json\/wp\/v2\/industria?post=2902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}