First, we must consider the obligations of the Tax Code in its Art 66, in which it obliges the non-domiciled or resident to have a Single Tax Role, this given that investing in a Company of a person can Cause Taxes, this does not imply the start of activities .

It is considered that the withdrawals received by the non-domiciled or resident person are income from a Chilean source, given that in accordance with article 11 of the Income Tax Law (LIR) “it will be understood that the shares of a company are located in Chile. public limited company incorporated in the country. The same rule will apply in relation to rights in a partnership. Furthermore, in accordance with the general rules of source, according to article 10, first paragraph, of the same aforementioned law, it is indicated that “Income from Chilean sources will be considered to be those that come from assets located in the country or from activities developed in whatever the domicile or residence of the taxpayer.” On the other hand, when receiving a withdrawal as a partner of a company incorporated in Chile, the profits and subsequent remittance made by this company will be subject to the Additional Tax, according to article 60, first paragraph of the LIR, and will also be obliged to declare the F22, for said withdrawal, as indicated in article 65 number 4 of the LIR.

Therefore, if you are a foreigner or Chilean, without domicile or residence, you must fulfill your obligations in April of each year through your Form 22, which serves as a credit to the Additional Tax, what is withheld by the company of which you are partners, in the remittances made, declared in Form 50.
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