Country Report 2020: Chile

Abstract

Donation legislation in Chile is both complex and fragmented. It is tied to specific causes and is reactive to contingency, failing to provide a holistic view of the concept of philanthropy or to see donations as part of an overarching legal figure. Because of this, cross-border donations have not been explicitly taken into account in Chilean legislation. Because Chile has no comprehensive donation system, both donations that enter the country as well as those leaving it fall into a sort of “legal vacuum.” However, in the context of the recent discussion of Law 21.210 that modernizes tax legislation, enacted in 2020, Congress held a discussion on whether the current blanket donation tax in Chile should apply to international donations.