{"id":794,"date":"2026-10-27T13:48:45","date_gmt":"2026-10-27T16:48:45","guid":{"rendered":"https:\/\/cyc-ca.com\/reforma-tributaria-2026\/patentes-aseo-impagos-devolucion-renta-2027\/"},"modified":"2026-10-27T13:48:45","modified_gmt":"2026-10-27T16:48:45","slug":"patentes-aseo-impagos-devolucion-renta-2027","status":"publish","type":"page","link":"https:\/\/cyc-ca.com\/en\/reforma-tributaria-2026\/patentes-aseo-impagos-devolucion-renta-2027\/","title":{"rendered":"Unpaid municipal taxes and cleaning fees: from 2027 the Treasury can deduct them from your income tax refund"},"content":{"rendered":"

Unpaid municipal taxes and cleaning fees: from 2027 the Treasury can deduct them from your income tax refund<\/h1>\n\n\n\n

Under Law No. 21,850, municipalities will send the Treasury a list of those who owe taxes on business licenses and sanitation services every March, and the Treasury will withhold these debts from the annual tax refund. This applies to both individuals and businesses, and the first list will be sent in March 2027.<\/p>\n\n\n\n

In brief<\/h2>\n\n\n\n
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What changes:<\/strong> Each year, within the first fifteen days of March, the municipalities send to the Treasury a list of delinquent taxpayers<\/strong> in municipal licenses and sanitation fees. The payroll has executive merit<\/strong> and the collection is transferred to the Treasury.<\/p>\n\n\n\n

The most noticeable effect:<\/strong> In March, before paying the annual income tax refund, the Treasury checks if the taxpayer is on the payroll and withholds the amount owed from the refund<\/strong>, with adjustments, interest, and penalties. If the debt is greater than the refund, it withholds the full refund.<\/p>\n\n\n\n

Who is affected:<\/strong> to any taxpayer with unpaid license or sanitation fees and income tax refund, whether individuals or companies.<\/p>\n\n\n\n

What debts are included:<\/strong> only debts \u00abgiradas y actualmente exigibles\u00bb<\/span>, not time-barred, with no pending claims or suspension of collection. first payroll<\/strong> It may include debts incurred before the law that are not in judicial collection.<\/p>\n\n\n\n

Dates:<\/strong> has been in effect since 01-11-2026<\/strong>. The Treasury must issue the resolution in the payroll format within 90 days of publication (\u2192 15-01-2027<\/strong>). First payroll: March 1-15, 2027<\/strong>.<\/p>\n\n\n\n

Legislation<\/strong> \u00b7 Law No. 21,850, article 31 (new articles 47 bis, 47 ter and 47 quater of Decree Law No. 3,063, on Municipal Revenues) and seventeenth transitional article, published in the Official Gazette on 10-17-2026<\/p>\n\n\n\n

Verified on 27-10-2026<\/strong><\/p>\n<\/blockquote>\n\n\n\n

1. How it works<\/h2>\n\n\n\n
Passed<\/th>What the law says<\/th><\/tr><\/thead>
Roster<\/strong><\/td>The municipality sends it \u00abdentro de los primeros quince d\u00edas del mes de marzo de cada a\u00f1o\u00bb<\/span>, with name or business name, RUT (tax ID number), license or property registration number, periods and amount with adjustments, interest and penalties. The municipal secretary signs as a certifying official (art. 47 bis)<\/td><\/tr>
Inhibited municipality<\/strong><\/td>Once the payroll has been submitted, the municipality can no longer collect these debts, receive payment directly, enter into agreements, or grant debt forgiveness. If it does receive a payment, it must inform the Treasury within five days (Art. 47 bis).<\/td><\/tr>
Collection<\/strong><\/td>The Treasury handles the administrative and judicial aspects of tax collection, in accordance with the rules of Title V of Book III of the Tax Code. It may offer payment facilities (Art. 192 CT) and waive interest and penalties according to its policies (Art. 207 CT) (Art. 47 ter).<\/td><\/tr>
Retention<\/strong><\/td>In March, before paying the annual tax refund. after<\/strong> of the withholding for child support payments and other debts with legal priority. If there are debts in several municipalities, the oldest ones are paid first. The taxpayer and the municipality are notified (art. 47 ter)<\/td><\/tr>
Defense<\/strong><\/td>The taxpayer can only object with the exceptions of article 177 of the Tax Code (art. 47 ter)<\/td><\/tr>
Whole<\/strong><\/td>The Treasury transfers the collected funds to each municipality within the first fifteen days of the following month (art. 47 quater)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

2. An example<\/h2>\n\n\n\n

(For reference only, without customer data.)<\/em> A company has a tax refund of M$ 3.500<\/strong> and an unpaid patent which, with adjustments, interest and fines, adds up to M$ 1.200<\/strong>. The Treasury retains M$ 1,200 and returns M$ 2.300<\/strong>. If the debt were M$ 5,000<\/strong>, would retain the full refund (M$ 3,500) and would remain M$ 1.500<\/strong> in collection.<\/p>\n\n\n\n

3. The dates<\/h2>\n\n\n\n
Date<\/th>That<\/th><\/tr><\/thead>
01-11-2026<\/strong><\/td>Article 31 applies: \u00abLo dispuesto en el art\u00edculo 31 entrar\u00e1 en vigor el primer d\u00eda del mes siguiente al de su publicaci\u00f3n en el Diario Oficial\u00bb<\/span>. The existing collaboration agreements for collecting patents and sanitation fees will no longer apply to those debts.<\/td><\/tr>
01-12-2026<\/strong><\/td>Opens the forgiveness of interest and fines on municipal debts (tenth transitional article). The background checks expire that same day.<\/strong> (see municipal debt alert<\/a>)<\/td><\/tr>
15-01-2027<\/strong><\/td>The deadline for the Treasury to issue the resolution with the means, format and validations of the payroll expires. Self-calculation: 90 consecutive days from 10\/17\/2026; the law does not say if they are working days<\/em><\/td><\/tr>
March 1-15, 2027<\/strong><\/td>First list of municipalities<\/td><\/tr>
March 2027<\/strong><\/td>First verification by the Treasury before paying the refunds for the 2027 Income Tax Return<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

One point that the law does not resolve:<\/strong> The payroll is sent in the first half of March and the verification also takes place \u00aben el mes de marzo\u00bb<\/span>. The text doesn't explain how these are coordinated in the first year. It's safe to assume that a debt reported in March 2027 could affect the repayment in 2027.<\/p>\n\n\n\n

4. What to do before March 2027<\/h2>\n\n\n\n
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  1. Request a statement of debt<\/strong> of patents and cleaning in each municipality where you have a patent or property.<\/li>\n\n\n\n
  2. If the debt is from 2023 to 2025<\/strong>, Evaluate the waiver of interest and fines under the tenth transitional article. Your background check expires on 01-12-2026<\/strong>.<\/li>\n\n\n\n
  3. If the debt is miscalculated<\/strong>, File your claim with the municipality before March: a debt with an outstanding claim cannot be included in the payroll.<\/li>\n\n\n\n
  4. In the 2027 Income Tax Return<\/strong>, Check if the refund is reduced; the withholding is reported to the taxpayer.<\/li>\n<\/ol>\n\n\n\n

    5. Frequently Asked Questions<\/h2>\n\n\n\n

    What debts can be deducted from my refund?<\/h3>\n\n\n\n

    Those related to municipal licenses and sanitation fees that the municipality includes in the payroll sent to the Treasury.<\/p>\n\n\n\n

    Since when?<\/h3>\n\n\n\n

    The article is effective from 01-11-2026. The first payroll is sent between March 1 and 15, 2027, and the withholding applies to the annual income tax refund.<\/p>\n\n\n\n

    Does it also affect businesses?<\/h3>\n\n\n\n

    Yes. The law refers to "taxpayer," without distinguishing between individuals and companies.<\/p>\n\n\n\n

    Can old debts be included?<\/h3>\n\n\n\n

    Yes. The first payroll can include debts prior to the law that are not in judicial collection and that are not time-barred.<\/p>\n\n\n\n

    What happens if the debt is greater than my repayment?<\/h3>\n\n\n\n

    The Treasury retains the full refund and the balance remains in collection.<\/p>\n\n\n\n

    Can I pay or make an agreement with the municipality?<\/h3>\n\n\n\n

    Once the payroll has been sent, that's it: the municipality is no longer involved and the payment facilities are provided by the Treasury.<\/p>\n\n\n\n

    How can I defend myself if the debt is not legitimate?<\/h3>\n\n\n\n

    The only exceptions to the tax authority's rules are those outlined in Article 177 of the Tax Code. Therefore, it's advisable to settle your debt with the municipality before March.<\/p>\n\n\n\n

    Is it related to the forgiveness of municipal debts?<\/h3>\n\n\n\n

    Yes. For debts from 2023 to 2025, the waiver of interest and penalties opens on 01-12-2026 and your records expire on that same day.<\/p>\n\n\n\n

    6. Sources and regulations<\/h2>\n\n\n\n