The reduction of the appraisal and the contributions of their properties and a longer period for the declaration of taxes are part of the measures that the Government announced to help the families affected by the floods in the four regions declared as a Catastrophe Zone in the center South of the country.
As explained by the Taxpayer Ombudsman, Ricardo Pizarro, families from the O’Higgins, Maule, Ñuble and Biobío regions may request before the Internal Revenue Service (SII) the reassessment of their real estate (agricultural and non-agricultural) that resulted with damage from the frontal system, considerably reducing its value.
To do this, he adds, people must make a “Request for Modification of the Real Estate Cadastre”, by entering Form 2118, at the offices or website of the SII or at the Municipal Land Tax Offices corresponding to the domicile of the property. root.
This requirement can be presented by the owner, a duly accredited representative or agent, attaching the background that proves the damage produced (certificates, reports, photographs, among others).
The modification of the appraisal will depend on the damage registered in the property, such as:
Destruction or total loss.
Construction presents structural damage that makes it unrecoverable.
Construction presents structural damage in a part of it, feasible to be repaired.
Construction presents considerable constructive (non-structural) damage.
Land or soil presents serious damage that significantly decreases its use.
Other tax relief
The Taxpayer Ombudsman, Ricardo Pizarro, also recalled that, as announced by the Government, families affected between the O’Higgins and Biobío regions will be able to access other types of tax aid, framed in a package of measures, such as example, the extension of the period to declare VAT (form 29) and other monthly taxes (form 50).
Added to the foregoing is the forgiveness of fines and interest and facilities for unpaid taxes; the postponement of payment of the first and second installments of land tax; the suspension of automatic collection from taxpayers penalized for specific tax violations, and the extension of the term so that individuals and MSMEs with collection processes in an advanced stage can regularize their situation and avoid the auction of their assets for non-payment of their tax obligations.
“We know that these are complex moments for hundreds of families in the south-central zone of our country and, therefore, they require the full support of the different levels of the State. We call on the affected people to use the different tools available so that they can alleviate, to a certain extent, these complex days that they are facing.
For our part, as the Taxpayer Ombudsman we are available to provide all the guidance and help they require to access the different announced tax measures and completely free of charge”, said the Taxpayer Ombudsman, Ricardo Pizarro.
How to receive guidance?
If the person does not know how to request the appraisal reduction of the affected properties or clarify their particular situation, they can contact the Taxpayer Ombudsman, through their website www.dedecon.cl. There, with your Unique Password, you can request the guidance service for this and other procedures.
Dedecon is a public body that since 2022 provides free guidance on tax questions, helps to resolve problems with the Internal Revenue Service and ensures the guarantee of taxpayer rights.
