Sociedad por Acciones SpAChile
What it takes to form, own and run a private limited company in Chile, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Los accionistas sólo serán responsables hasta el monto de sus respectivos aportes en la sociedad.
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Sociedad por Acciones (SpA) Uno o más accionistas, o que piensan incorporar nuevos socios más adelante.
The registry’s and the law’s own pages do not mention it.
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No, no existe un capital mínimo establecido por la ley.
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La actuación o trámite de una empresa o sociedad en el portal del Registro de Empresas y Sociedades, www.RegistroDeEmpresasySociedades.cl, no tiene costo.
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Tasa de Impuesto de Primera Categoría (IDPC) para 2025 es de 27%.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Required
- Paying up the capital
- The capital and its increases must be fully subscribed and paid within the period the statutes set; if they say nothing the period is five years from incorporation or from the increase, and if it is not paid by then the capital is reduced to the amount subscribed and paid (Código de Comercio art. 434).
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El capital social y sus posteriores aumentos deberán quedar totalmente suscritos y pagados en el plazo que indiquen los estatutos. Si nada señalaren al respecto, el plazo será de cinco años, contados desde la fecha de constitución de la sociedad o del aumento respectivo, según corresponda.
Own it
Who may own and run it
- Directors
- Not stated
The registry’s and the law’s own pages do not mention it.
- Shareholders
- At least 1 · a company may be one
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Sociedad por Acciones (SpA) Uno o más accionistas, o que piensan incorporar nuevos socios más adelante.
- Members
- At least 1 · one person may form it alone
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Sociedad por Acciones (SpA) Uno o más accionistas, o que piensan incorporar nuevos socios más adelante.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the SpA.
Important dates
When each obligation falls due, as the authority states it.
- Register an extract of the deed in the Registro de Comercio and publish it once in the Dia
- 60 days after incorporation
With Registro de Comercio (Conservador de Bienes Raíces) and Diario Oficial
Código de Comercio art. 426: an extract is registered in the Registro de Comercio and published once in the Diario Oficial within sixty days of the act of incorporation. Companies formed in the Registro de Empresas y Sociedades are not subject to this: Ley 20.659 art. 21 replaces the Registro de Comercio entry and the Diario Oficial publication with the form entered in the Registro. Counted from the date of the deed (a calendar-day count is assumed, not stated).
What is public
Not in our records What the register shows the public is not in our records for the SpA.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 27%
First-category tax (IDPC) under the SII regime the company is in: general semi-integrated regime 27% (2025); Pro Pyme General 12.5% (2025); Pro Pyme Transparente taxes the owners on their share of profit. Which regime a given company may use was not read from the SII page.
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Tasa de Impuesto de Primera Categoría (IDPC) para 2025 es de 27%.
- CFC rules in Chile
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Before dissolving, a company that has started activities declares Término de Giro at the SII; the usual route is then the Disolución form signed by the partners or shareholders in the Registro de Empresas y Sociedades.
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para disolver tu empresa o sociedad debes acudir previamente a la oficina del Servicio de Impuestos Internos (SII) correspondiente al domicilio tributario, donde debes realizar la declaración del Término de Giro.
- Statutory fee
- Free
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La actuación o trámite de una empresa o sociedad en el portal del Registro de Empresas y Sociedades, www.RegistroDeEmpresasySociedades.cl, no tiene costo.
Every business in Chile
VAT
- The tax
- VAT (value added tax)
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El Impuesto a las Ventas y Servicios grava la venta de bienes y prestaciones de servicios que define la ley del ramo, efectuadas entre otras, por las empresas comerciales, industriales, mineras, y de servicios
- Standard rate
- 19%
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La tasa del Impuesto al Valor Agregado (IVA) es de un 19%, según lo fija el artículo 14° de la LIVS.
- Other rates
- None
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Los contribuyentes afectos a las disposiciones del presente Título pagarán el impuesto con una tasa de 19% sobre la base imponible.
- Registration threshold
- Not in our records
- A foreign company
- See the note
The SII keeps a "Contribuyentes extranjeros" section under Inicio de Actividades, but the pages read today state no turnover threshold or first-supply rule for a business with no establishment in Chile.
- Returns filed
- Monthly
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El plazo para presentar el Formulario 29 es hasta el día doce del mes siguiente al período tributario que se desea declarar.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
1 service names Chile on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedad por Acciones (SpA)
- ISO 20275 code
- KUUZSecondary GLEIF, Entity Legal Forms code list