{"id":18,"date":"2026-02-17T09:00:00","date_gmt":"2026-02-17T12:00:00","guid":{"rendered":"https:\/\/cyc-ca.com\/?p=18"},"modified":"2026-09-04T16:05:36","modified_gmt":"2026-09-04T20:05:36","slug":"sociedades-de-profesionales-constitucion","status":"publish","type":"post","link":"https:\/\/cyc-ca.com\/en\/2026\/02\/17\/sociedades-de-profesionales-constitucion\/","title":{"rendered":"Professional partnerships in Chile: a complete guide"},"content":{"rendered":"

The professional partnership is the only corporate form taxed under Second Category and which, since VAT reached services in 2023, keeps its supplies exempt. In exchange, the SII requires five cumulative conditions and a registration that can be lost.<\/p>\n\n\n\n

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In brief<\/p>\n\n\n

The difference is 19 percentage points on the fee.<\/strong> Where the classification most often fails is the legal form: an SpA does not qualify<\/strong>, because practising a profession is an attribute of individuals and the law requires a partnership. The second breaking point is the exclusive purpose: a single additional commercial activity is enough to lose it.<\/p>\n\n\n

Key figures<\/strong> · 19 VAT points<\/strong> at stake \u00b7 in force since 1 January 2023 \u00b7 5 cumulative requirements<\/p>\n\n\n

Legislation<\/strong> \u00b7 Law 21,420, which removed from article 2 No. 2 of Decree Law 825 the requirement as to the source of the remuneration; article 42 No. 2 of the Income Tax Act; requirements systematised in Circular No. 50 of 2022<\/em> and restated in Exempt Resolution No. 82 of 2024<\/em> issued by the SII.<\/p>\n\n\n

Verified as at September 2026.<\/p>\n\n<\/div>\n\n\n\n

En este art\u00edculo<\/p>\n\n\n\n

  1. Qu\u00e9 es, exactamente: los cinco requisitos<\/a><\/li>
  2. Where the classification falls apart<\/a><\/li>
  3. Registration with the SII<\/a><\/li>
  4. The option for First Category<\/a><\/li>
  5. Withholding and PPM<\/a><\/li>
  6. Incorporation: a practical warning<\/a><\/li>
  7. A new risk worth naming<\/a><\/li>
  8. Sources<\/a><\/li><\/ol>\n\n\n\n

    Since 1 January 2023 services in Chile are subject to VAT. Law 21,420 removed from article 2 No. 2 of Decree Law 825 the requirement that the remuneration derive from the activities in numbers 3 and 4 of article 20 of the Income Tax Law, and with that most supplies of services became a taxable event.<\/p>\n\n\n\n

    That change left professional teams facing a decision that did not exist before: either be subject to VAT, or qualify as a professional partnership. The difference is 19 points on the fee.<\/p>\n\n\n\n

    What it is, exactly<\/h2>\n\n\n\n

    Article 42 No. 2 of the Income Tax Law classifies employment income under Second Category, and includes professional partnerships within it. The SII set out the conditions in Circular No. 50 of 2022 and repeated them in Exempt Resolution No. 82 of 2024. There are five, and they are cumulative<\/strong>:<\/p>\n\n\n\n

    #<\/th>Requisito<\/th>Qu\u00e9 lo rompe<\/th><\/tr><\/thead>
    1<\/td>Debe ser sociedad de personas<\/strong>: responsabilidad limitada o colectiva civil<\/td>Sociedad an\u00f3nima, SpA<\/strong>, comandita por acciones, EIRL y empresario individual. El ejercicio de una profesi\u00f3n es un atributo de las personas<\/td><\/tr>
    2<\/td>Objeto exclusivo<\/strong>: prestaci\u00f3n de servicios o asesor\u00edas profesionales<\/td>Cualquier giro comercial adicional. S\u00ed se admiten inversiones ocasionales de tesorer\u00eda \u2014dep\u00f3sitos a plazo, fondos mutuos\u2014 sin desnaturalizar el giro<\/td><\/tr>
    3<\/td>Los servicios se prestan por intermedio de los socios<\/strong>, con colaboraci\u00f3n de dependientes que coadyuven<\/td>La subcontrataci\u00f3n pura, sin ejercicio profesional de los socios<\/td><\/tr>
    4<\/td>Todos los socios ejercen su profesi\u00f3n<\/strong> para la sociedad<\/td>El socio que solo aporta capital<\/td><\/tr>
    5<\/td>Profesiones id\u00e9nticas, similares, afines o complementarias<\/strong><\/td>Profesiones sin relaci\u00f3n entre s\u00ed<\/td><\/tr>
    +<\/td>Qui\u00e9nes pueden ser socios: individuals or professional partnerships<\/strong> ya inscritas<\/td>El socio persona jur\u00eddica que no tenga la calidad de sociedad de profesionales<\/td><\/tr><\/tbody><\/table>
    Circular SII N\u00b0 50 de 2022 y Resoluci\u00f3n Ex. SII N\u00b0 82 de 2024. Son copulativos: basta que falle uno para perder la calificaci\u00f3n.<\/figcaption><\/figure>\n\n\n\n

    A point that is often quoted wrongly: Exempt Resolution No. 115 of 2022 requires all the partners to be individuals or professional partnerships<\/strong>. In other words, a professional partnership may indeed be a partner in another. What is rejected is the corporate partner that does not have that status.<\/p>\n\n\n\n

    Where the classification falls apart<\/h2>\n\n\n\n

    The SII has been deciding specific cases for decades, and the criteria are consistent.<\/p>\n\n\n\n

    Oficio SII<\/th>Caso<\/th>Resultado<\/th><\/tr><\/thead>
    N\u00b0 697 de 2008<\/strong><\/td>Sociedad integrada por un m\u00e9dico y una enfermera<\/td>Aceptada<\/strong>: profesiones afines o complementarias. Adem\u00e1s admite incorporar dependientes u otros profesionales de especialidades relacionadas sin perder la clasificaci\u00f3n<\/td><\/tr>
    N\u00b0 2832 de 2009<\/strong><\/td>\u00bfPuede un contribuyente quedar clasificado en Primera y en Segunda Categor\u00eda a la vez?<\/td>No<\/strong>: ambas normas son incompatibles y excluyentes. No hay r\u00e9gimen mixto<\/td><\/tr>
    N\u00b0 1947 de 2012<\/strong><\/td>Sociedad de personas dedicada al corretaje de propiedades<\/td>Rechazada<\/strong>: la excepci\u00f3n alcanza a quienes obtienen rentas exclusivamente de su trabajo o actuaci\u00f3n personal, sin emplear capital<\/td><\/tr>
    N\u00b0 3433 de 2012<\/strong><\/td>Medicina, obstetricia e ingenier\u00eda comercial, con objeto que adem\u00e1s inclu\u00eda comercializar equipos m\u00e9dicos<\/td>Rechazada<\/strong> por doble incumplimiento: profesiones no afines y objeto no exclusivo. Resultado: Primera Categor\u00eda<\/td><\/tr><\/tbody><\/table>
    El Oficio N\u00b0 697 marca el l\u00edmite \u00fatil: colaboraci\u00f3n de profesionales de especialidades relacionadas s\u00ed; subcontrataci\u00f3n pura no.<\/figcaption><\/figure>\n\n\n\n

    Diverse professions plus a commercial line of business.<\/strong> In Ruling No. 3433 of 2012 it rejected the classification of a partnership made up of medicine, midwifery and business engineering, whose purpose also included trading in medical equipment. A double failure: unrelated professions and a non-exclusive purpose. Result, First Category.<\/p>\n\n\n\n

    Capital prevailing over work.<\/strong> In Ruling No. 1947 of 2012 it held that a partnership-type company engaged in real estate broking does not meet the conditions, because the exception covers those who earn income exclusively from their work or personal activity, without employing capital.<\/p>\n\n\n\n

    What does count as related.<\/strong> In Ruling No. 697 of 2008 it expressly accepted a partnership made up of a doctor and a nurse, as related or complementary professions, and allowed the partnership to take on employees or other professionals in related specialities without losing the classification. That is the line between legitimate collaboration and pure subcontracting.<\/p>\n\n\n\n

    There is no mixed regime.<\/strong> In Ruling No. 2832 of 2009 the SII made clear that the First and Second Category rules are incompatible and mutually exclusive: a taxpayer cannot be classified under both.<\/p>\n\n\n\n

    Registration with the SII<\/h2>\n\n\n\n

    La Resoluci\u00f3n Exenta N\u00b0 115 de 2022 cre\u00f3 el registro. Tuvo un procedimiento extraordinario, por \u00fanica vez, que la Resoluci\u00f3n Exenta N\u00b0 63 de 2023 extendi\u00f3 hasta el 31 de diciembre de 2023 y que hoy est\u00e1 caducado. Lo que rige a septiembre de 2026 es el ordinary procedure<\/strong>.<\/p>\n\n\n\n

    Tr\u00e1mite<\/th>Sociedad nueva<\/th>Sociedad ya constituida<\/th>Legislation<\/th><\/tr><\/thead>
    Inscripci\u00f3n en el Registro de Sociedades de Profesionales<\/td>Dentro de los 2 meses<\/strong> siguientes a aquel en que inicia actividades<\/td>Entre el 01-01 y el 31-03<\/strong> del a\u00f1o comercial, por petici\u00f3n administrativa en sii.cl<\/td>Res. Ex. SII N\u00b0 115 de 2022<\/td><\/tr>
    Opci\u00f3n por declarar en Primera Categor\u00eda (irreversible)<\/strong><\/td>Dentro de los 2 meses<\/strong> siguientes al inicio de actividades, manifest\u00e1ndolo en la declaraci\u00f3n jurada de inicio<\/td>Entre el 01-01 y el 31-03<\/strong> del a\u00f1o comercial en que se pretende comenzar a declarar as\u00ed<\/td>LIR art. 42 N\u00b0 2; Circular SII N\u00b0 50 de 2022<\/td><\/tr>
    Aviso de incumplimiento sobreviniente<\/td>Hasta el \u00faltimo d\u00eda del mes calendario<\/strong> en que ocurri\u00f3 el incumplimiento. La exclusi\u00f3n rige desde el primer d\u00eda del mes siguiente<\/td>Res. Ex. SII N\u00b0 82 de 2024<\/td><\/tr>
    Inicio de actividades tras constituir por Empresa en un D\u00eda<\/td>2 meses<\/strong>. El RUT se asigna autom\u00e1ticamente al constituir; el inicio de actividades not<\/strong><\/td>C\u00f3digo Tributario, art. 68<\/td><\/tr><\/tbody><\/table>
    Si la sociedad no avisa el incumplimiento, el SII la excluye de oficio, la reclasifica en Primera Categor\u00eda y le asigna el c\u00f3digo de actividad 829900. El incumplimiento del deber de aviso se sanciona conforme al art\u00edculo 97 del C\u00f3digo Tributario.<\/figcaption><\/figure>\n\n\n\n

    The public deed of incorporation and its amendments are attached, together with the partners\u2019 professional qualifications.<\/p>\n\n\n\n

    It is worth understanding the effect of registration properly. Resolution 63 of 2023 says so itself in its second operative paragraph: mere inclusion in the register does not turn a business into a professional partnership<\/strong>. The SII keeps its verification powers intact. The register is the operational gateway \u2014without it the partnership is classified with taxable activities and cannot issue exempt documents\u2014, but it shields nothing.<\/p>\n\n\n\n

    And it can be lost. Exempt Resolution No. 82 of 2024 governs exclusion for subsequent non-compliance: if the partnership stops meeting any of the conditions, it must notify the SII by the last day of the calendar month in which the non-compliance occurred<\/strong>; the exclusion takes effect from the first day of the following month. If it does not notify, the SII excludes it of its own motion, reclassifies it under First Category and assigns it activity code 829900. Failure to comply with the duty to notify is penalised under article 97 of the Tax Code.<\/p>\n\n\n\n

    The option for First Category<\/h2>\n\n\n\n

    Article 42 No. 2 allows these partnerships to opt to declare their income under the First Category rules. There are three things to know.<\/p>\n\n\n\n

    Deadline.<\/strong> Existing partnership: between 1 January and 31 March of the commercial year in which it intends to start declaring that way. New partnership: within the two months following the start of activities, stating it in the start-of-activities filing.<\/p>\n\n\n\n

    It is irreversible.<\/strong> Circular 50 of 2022 says so without qualification: once exercised, there is no going back to the Second Category provisions. It is not a decision you try out for a year.<\/p>\n\n\n\n

    The VAT exemption is not lost.<\/strong> This is the point that causes the most confusion. Article 12 subparagraph E No. 8 of Decree Law 825, as currently worded, covers the income of the professional partnerships of article 42 No. 2 even where they have opted to declare their income under the first category rules<\/em>. The exemption remains fully in place.<\/p>\n\n\n\n

    What changes is the paperwork. Under Second Category an electronic fee receipt is issued. Having opted for First Category, what is issued are electronic invoices or receipts that are non-taxable or VAT-exempt<\/strong>. The transitional regime that allowed fee receipts to continue being issued expired on 31 December 2023.<\/p>\n\n\n\n

    Withholding and PPM<\/h2>\n\n\n\n

    If the partnership is taxed under Second Category and issues fee receipts, the withholding and provisional monthly payment rate for commercial year 2026 is 15.25%<\/strong>, within the gradual increase that Law 21,133 set until it reaches 17% in 2028.<\/p>\n\n\n\n

    Who pays that amount over depends on who is paying: if the payer is a legal entity, a government or municipal institution, or a First Category taxpayer required to keep accounting records, the payer withholds<\/strong>. In all other cases, the partnership itself pays a PPM.<\/p>\n\n\n\n

    Si la sociedad opt\u00f3 por Primera Categor\u00eda, no procede la retenci\u00f3n del art\u00edculo 74 N\u00b0 2 ni el PPM del art\u00edculo 84 letra b): declara PPM bajo el r\u00e9gimen general de Primera Categor\u00eda (Oficio N\u00b0 1793 de 2011). Puedes estimar el efecto mensual con nuestro simulador del Formulario 29<\/a>.<\/p>\n\n\n\n

    Incorporation: a practical warning<\/h2>\n\n\n\n

    The SII accepts both the limited liability company and the civil general partnership as a professional partnership. But the Companies Register \u2014the simplified regime of Law 20,659, \u00abEmpresa en un D\u00eda\u00bb\u2014 contains an exhaustive list of eight corporate types, and the civil general partnership is not on it<\/strong>: the list contemplates the commercial<\/em>general partnership. In practice, if you want to use the simplified route, the way to go is the Ltda.<\/p>\n\n\n\n

    Two further points that avoid surprises: the regulations in force for Law 20,659 are Decree No. 83 of 2021, published on 25 August 2022 \u2014the old Supreme Decree No. 45 of 2013 is repealed, and is still cited as if it were in force\u2014; and when you incorporate through the portal, the tax ID is assigned automatically, but the start of activities is not<\/strong>: it is a separate filing with the SII, with a two-month deadline under article 68 of the Tax Code.<\/p>\n\n\n\n

    A new risk worth naming<\/h2>\n\n\n\n

    Law 21,713 on tax compliance did not amend<\/strong> article 42 No. 2 of the Income Tax Law or article 12 subparagraph E No. 8 of Decree Law 825. But it did change the general landscape.<\/p>\n\n\n\n

    Circular No. 31 of 2025 gives instructions on the new general anti-avoidance rule: the reference to good faith was removed \u2014the analysis becomes objective\u2014, the review period is six years<\/strong>, and abuse expressly extends to accessing tax benefits and special tax regimes. Classification as a professional partnership is precisely that. A prior administrative procedure was added, with a mandatory summons and a minimum threshold of 1,000 UTM.<\/p>\n\n\n\n

    Translated: a structure put together to access the exemption without a real professional practice behind it now has a longer review horizon and a stricter standard of analysis than it did two years ago.<\/p>\n\n\n\n

    How we help at C&C<\/h2>\n\n\n\n

    We assess whether your team meets the five conditions before incorporating, we choose the right corporate type, we handle the incorporation and the start-of-activities filing, we manage the registration with the SII and we assess with you whether or not it is worth exercising the option for First Category \u2014which, remember, has no way back\u2014. Find out about our our legal & corporate service<\/a>.<\/p>\n\n\n\n

    Keep reading: the business salary to optimize your taxes<\/a>. Si tu firma es de ingenier\u00eda, revisa tambi\u00e9n c\u00f3mo aplica todo esto a una consultora de ingenier\u00eda<\/a>.<\/p>\n\n\n\n

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    Sources<\/h2>\n\n\n\n

    Norma y doctrina administrativa.<\/strong> Contenido revisado el 02-09-2026.<\/p>\n\n\n\n