The General Anti-Avoidance Rule in Chile and Its Application


  • Patricio Masbernat Universidad Autonoma de Chile
  • Gloria Ramos Fuente Ministry of Foreign Affairs



GAAR, tax avoidance, Chilean tax system, Chilean Tax Code


This paper aims to explain the GAARs in the Chilean tax system, its regulation, administrative sanctions and administrative and judicial proceedings of application. The authors explain the two kinds of GAAR (misuse or abuse of legal forms and simulation of agreement or contract), their requirements and conditions to be applied to specific cases. Then, it is explained the administrative proceeding for prior consultation of the taxpayers to the Tax Administration and their legal regime. The paper describes the administrative proceeding in situations of infringement of these rules, as well as the judicial proceeding and its consequences on the tax obligations of the taxpayer. Finally, the authors show how the Chilean Internal Revenue Service and Tax Courts have applied the GAARs.


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How to Cite

Masbernat, P., & Ramos Fuente, G. (2020). The General Anti-Avoidance Rule in Chile and Its Application. Studi Tributari Europei, 9(1), II -.



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