Chile Tax Agency Clarifies Taxation of Remote Work Payments Under DTA With Spain

The Chilean Internal Revenue Service May 20 issued Letter No. 1199, clarifying the taxation of payments for remote work, under the 2003 DTA and protocol with Spain. The taxpayer, an individual previously domiciled in Chile who moved to Spain with his family in 2022 continued providing services to Chilean companies remotely from Spain and during visits to Chile. The taxpayer sought a refund under the DTA for tax withheld by the employer in Chile. The Tax Agency ...