- Chilean Internal Revenue Service issued Letter No. 2069/2024 regarding VAT rules for leasing machinery and related services
- Clarification sought by a joint stock company on VAT application under general anti-avoidance rule
- General anti-avoidance rule does not apply unless activities meet criteria for a professional society
- Providing personnel services prevents classification as a professional society
- VAT applies to all services exchanged for remuneration
- Certain professional services exempt from VAT if criteria are met
- Leasing machinery, with or without operators, subject to VAT
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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.