Law No. 20.780 Tax reform that modifies the income tax system and introduces various adjustments in the tax system

Laws and Policies

CCLW

CCLW national policies

Law No. 21.210 Modernizes tax legislation

Law amended

Law passed

The law no 20.780 introduces in Art. 8 a green tax on fixed sources of pollutants, including CO2. The tax started to apply in 2017 and is directed to the industries with a thermal power generation greater than or equal to 50 MW.<br><br>Article 8. of this law was amended in February 2020 by law 21.210 as <a href="https://www.leychile.cl/Navegar?idNorma=1067194&amp;idVersion=2023-01-01">following</a> in order to set emissions thresholds and precisions for taxation.