{"id":296,"date":"2026-08-09T20:29:01","date_gmt":"2026-08-10T00:29:01","guid":{"rendered":"https:\/\/cyc-ca.com\/?p=296"},"modified":"2026-09-04T16:26:31","modified_gmt":"2026-09-04T20:26:31","slug":"constituir-empresa-en-chile-siendo-extranjero","status":"publish","type":"post","link":"https:\/\/cyc-ca.com\/en\/2026\/08\/09\/constituir-empresa-en-chile-siendo-extranjero\/","title":{"rendered":"Setting Up a Company in Chile as a Foreigner: A Practical Guide"},"content":{"rendered":"<p class=\"has-text-color wp-block-paragraph\" style=\"color:#4a5468;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.536), 20px);font-style:italic;font-weight:400;line-height:1.6\">If you are a foreign individual or company evaluating opening a subsidiary, investing in a Chilean company, or transferring capital to Chile, this article summarizes the process, deadlines, and real costs \u2014 not the generic version usually found online.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#5a6675;font-size:14px;font-style:italic;font-weight:400\">By <strong>Claudio Cort\u00e9s<\/strong>, Contador Auditor (Chilean CPA) and Master's in Taxation (Universidad de Chile), founding partner of C&amp;C Contadores Auditores.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#5a6675;font-size:14px;font-style:italic;font-weight:400\">Publicado el 09-08-2026.<\/p>\n\n\n\n<div class=\"wp-block-group cc-resumen has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n\n<p class=\"cc-resumen-tit wp-block-paragraph\">In brief<\/p>\n\n\n<p class=\"wp-block-paragraph\">The simplified \u00abYour Company in One Day\u00bb regime admits an <strong>exhaustive list of eight company types<\/strong>, and the regulation in force is <strong>Decreto N&deg; 83 de 2021<\/strong> \u2014the old Supreme Decree 45 of 2013 has been repealed, and still circulates in out-of-date guides\u2014. For a foreign investor the two most used structures are the SpA and the limited liability company.<\/p>\n\n\n<p class=\"cc-resumen-meta wp-block-paragraph\"><strong>Key figures<\/strong> &middot; <strong>8 company types<\/strong> in the simplified regime \u00b7 2 structures commonly used for foreign investment: SpA and Ltda.<\/p>\n\n\n<p class=\"cc-resumen-meta wp-block-paragraph\"><strong>Legislation<\/strong> \u00b7 Law No. 20,659 and its regulation, Decree No. 83 of 2021; Law No. 21,366 added the shareholder register and the register of powers of attorney. Foreign investment framework under Law No. 20,848.<\/p>\n\n\n<p class=\"cc-resumen-meta wp-block-paragraph\">Verified as at 2 September 2026.<\/p>\n\n<\/div>\n\n\n\n<ol class=\"wp-block-list cc-toc\">\n<li><a href=\"#formas-societarias\">Las formas societarias disponibles<\/a><\/li>\n\n\n\n<li><a href=\"#costos-notariales\">Costos notariales de la constituci\u00f3n<\/a><\/li>\n\n\n\n<li><a href=\"#rut-inicio-actividades\">RUT e inicio de actividades<\/a><\/li>\n\n\n\n<li><a href=\"#inversionista-extranjero\">Cu\u00e1ndo la ley lo considera \u00abinversionista extranjero\u00bb<\/a><\/li>\n\n\n\n<li><a href=\"#reporte-banco-central\">Reporte al Banco Central<\/a><\/li>\n\n\n\n<li><a href=\"#precios-valor-mercado\">Precios y valor de mercado<\/a><\/li>\n\n\n\n<li><a href=\"#en-resumen\">In summary<\/a><\/li>\n\n\n\n<li><a href=\"#fuentes-normativa\">Sources and regulations<\/a><\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"formas-societarias\">Las formas societarias disponibles<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Law 20,659 establishes an <strong>exhaustive list of 8 company types<\/strong> that can be formed through the simplified \u00abSet Up Your Company in a Day\u00bb procedure. The regulation currently in force is <strong>Decree No. 83 of 2021<\/strong> (the former DS 45 of 2013 has been repealed). Law 21,366 also added a shareholders' registry and a registry of powers of attorney within the same system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En la pr\u00e1ctica, para un inversionista extranjero las dos estructuras m\u00e1s usadas son la Sociedad por Acciones (SpA) \u2014flexible, un solo due\u00f1o posible, gobierno corporativo simple\u2014 y la Sociedad de Responsabilidad Limitada (Ltda.). Si el giro de la filial es la prestaci\u00f3n de servicios profesionales, la elecci\u00f3n tiene adem\u00e1s efectos tributarios propios que revisamos en <a href=\"https:\/\/cyc-ca.com\/en\/2026\/02\/17\/sociedades-de-profesionales-constitucion\/\">constituci\u00f3n de sociedades de profesionales<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"costos-notariales\">Costos notariales de la constituci\u00f3n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">According to Exempt Decree No. 11 of 2019, the notary fees for incorporating through the Set Up Your Company in a Day system are:<\/p>\n\n\n\n<figure class=\"wp-block-table cc-tabla\"><table><thead><tr><th>Item<\/th><th>Arancel<\/th><\/tr><\/thead><tbody><tr><td>Firma del formulario de constituci\u00f3n<\/td><td><strong>0.26 UF<\/strong><\/td><\/tr><tr><td>Revisi\u00f3n de los documentos de cada compareciente (socio o accionista)<\/td><td><strong>0.18 UF<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For a company with a foreign parent, this last point matters: each party appearing \u2014 including the foreign legal entity represented by power of attorney \u2014 adds 0.18 UF to the notary cost.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"rut-inicio-actividades\">RUT e inicio de actividades: la obligaci\u00f3n que m\u00e1s se pasa por alto<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Since <strong>Exempt Resolution SII No. 77 of 26-06-2025<\/strong>, the procedure for obtaining a Tax ID (RUT) and starting operations was adjusted to Law 21,713. The point a non-resident foreigner cannot skip: <strong>must appoint an agent domiciled or resident in Chile<\/strong> to process the RUT and start operations before the SII.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The deadline to report the start of operations is <strong>2 months, counted from the month in which operations actually begin<\/strong> \u2014no desde la fecha de constituci\u00f3n de la sociedad (art. 68 del C\u00f3digo Tributario). El propio SII ejemplifica: actividades iniciadas el 12 de marzo de 2025 \u2192 plazo hasta el 31 de mayo de 2025. Es un error com\u00fan asumir que el plazo corre desde la escritura de constituci\u00f3n. Desde ese momento la filial entra en el ciclo mensual de declaraciones y cotizaciones: el detalle est\u00e1 en <a href=\"https:\/\/cyc-ca.com\/en\/2026\/08\/09\/calendario-mensual-obligaciones-filial-chile\/\">el calendario mensual de obligaciones de una filial en Chile<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"inversionista-extranjero\">Cu\u00e1ndo la ley lo considera \u00abinversionista extranjero\u00bb<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Law 20,848 (the current foreign investment framework) defines a foreign investor as a person not resident in Chile who transfers capital into the country. To qualify as <strong>Foreign Direct Investment (FDI)<\/strong> under that framework, the transaction must meet two cumulative conditions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An amount of <strong>USD 5,000,000 or more<\/strong>, and<\/li>\n\n\n\n<li>Control of at least <strong>10% of the voting rights<\/strong> of the receiving company.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Whoever meets these requirements can apply for a <strong>foreign investor certificate<\/strong>, which InvestChile issues within <strong>15 days<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regarding the former DL 600 regime (Foreign Investment Statute): the window to sign <strong>new<\/strong> contracts under that statute \u2014 open for 4 years from 01-01-2016 \u2014 has already closed. DL 600 contracts already in force continue to apply and remain administered by InvestChile, but it is not possible to sign a new one today.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"reporte-banco-central\">Reporte al Banco Central si hay flujo de capital<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Chapter XIV of the Central Bank's Compendium of Foreign Exchange Regulations sets out reporting obligations for international exchange transactions:<\/p>\n\n\n\n<figure class=\"wp-block-table cc-tabla\"><table><thead><tr><th>Situation<\/th><th>Rule<\/th><\/tr><\/thead><tbody><tr><td>Transactions up to <strong>USD 10,000<\/strong><\/td><td>Excluidas de reporte<\/td><\/tr><tr><td>Operaciones desde <strong>USD 10,000<\/strong><\/td><td>Se reportan en el <strong>Anexo 4<\/strong><\/td><\/tr><tr><td>Loans from <strong>USD 1,000,000<\/strong><\/td><td>Se reportan en el <strong>Anexo 1<\/strong><\/td><\/tr><tr><td>Plazo, regla general<\/td><td>Dentro de los <strong>first 10 days of the following month<\/strong> a la operaci\u00f3n<\/td><\/tr><tr><td>Responsable de reportar<\/td><td><strong>El residente en Chile<\/strong> que participa de la operaci\u00f3n, no el inversionista extranjero directamente<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"precios-valor-mercado\">Un punto de atenci\u00f3n: precios y valor de mercado<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Law 21,713 (art. 64 of the Tax Code, SII Circular 23\/2025) empowers the SII to assess the value of goods and services when the agreed price differs <strong>markedly<\/strong> from normal market value, with no limitation when the goods are destined for a preferential tax regime. Any differences detected are subject to the <strong>40%<\/strong> of article 21 of the Income Tax Law. This is relevant from the very first day of operation for a subsidiary that transacts with its foreign parent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El respaldo documental de esas operaciones pesa tanto como el precio: los errores de facturaci\u00f3n electr\u00f3nica que hacen perder el cr\u00e9dito fiscal del IVA est\u00e1n detallados en <a href=\"https:\/\/cyc-ca.com\/en\/2026\/07\/30\/credito-fiscal-iva-errores-facturacion-electronica\/\">este art\u00edculo<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"en-resumen\">In summary<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Constituir una sociedad en Chile es, en el papel, r\u00e1pido: el sistema Tu Empresa en un D\u00eda est\u00e1 pensado para eso. Lo que toma tiempo real \u2014y donde m\u00e1s se cometen errores en estructuras con matriz extranjera\u2014 es el mandatario en Chile, el plazo de inicio de actividades, y el reporte al Banco Central si hay flujo de capital de por medio. Conversemos su caso espec\u00edfico antes de constituir, para que la estructura quede bien desde el primer d\u00eda. Puede revisar tambi\u00e9n <a href=\"https:\/\/cyc-ca.com\/en\/servicios\/legal\/\">nuestros servicios legales y societarios<\/a>.<\/p>\n\n\n\n<div class=\"wp-block-group cyc-cta has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\"><strong>\u00bfEst\u00e1 evaluando invertir o abrir una filial en Chile?<\/strong> Write to us on WhatsApp (<a href=\"https:\/\/wa.link\/s9s7v2\">wa.link\/s9s7v2<\/a>) or through <a href=\"\/en\/contacto\/\">our contact form<\/a>. We review your specific case before you take the first step.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group cc-fuentes has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" id=\"fuentes-normativa\">Sources and regulations<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Laws and regulations<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ley N\u00b0 20.659, constituci\u00f3n simplificada de sociedades \u00abTu Empresa en un D\u00eda\u00bb<\/li>\n\n\n\n<li>Decreto N\u00b0 83 de 2021, reglamento vigente de la Ley N\u00b0 20.659 (deroga el D.S. N\u00b0 45 de 2013)<\/li>\n\n\n\n<li>Ley N\u00b0 21.366, registro de accionistas y registro de poderes en el Registro de Empresas y Sociedades<\/li>\n\n\n\n<li>Decreto Exento N\u00b0 11 de 2019, aranceles notariales del sistema Tu Empresa en un D\u00eda<\/li>\n\n\n\n<li>Ley N\u00b0 20.848, marco para la inversi\u00f3n extranjera directa en Chile<\/li>\n\n\n\n<li>Decreto Ley N\u00b0 600, Estatuto de la Inversi\u00f3n Extranjera (cerrado a nuevos contratos)<\/li>\n\n\n\n<li>Ley N\u00b0 21.713, cumplimiento de las obligaciones tributarias<\/li>\n\n\n\n<li>Decreto Ley N\u00b0 830, C\u00f3digo Tributario: art\u00edculos 64 y 68<\/li>\n\n\n\n<li>Ley sobre Impuesto a la Renta: art\u00edculo 21<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Instrucciones administrativas y normativa sectorial<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Resoluci\u00f3n Exenta SII N\u00b0 77 de 26-06-2025, procedimiento de obtenci\u00f3n de RUT e inicio de actividades<\/li>\n\n\n\n<li>Circular SII N\u00b0 23 de 2025, facultad de tasaci\u00f3n del art\u00edculo 64 del C\u00f3digo Tributario<\/li>\n\n\n\n<li>Banco Central de Chile, Compendio de Normas de Cambios Internacionales, Cap\u00edtulo XIV<\/li>\n<\/ul>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Claudio Cort\u00e9s is founding partner of C&amp;C Contadores Auditores, a Chilean accounting, audit and tax advisory firm. Contador Auditor (Chilean CPA) and Master\u2019s in Taxation, Universidad de Chile. Analysis by C&amp;C\u2019s tax team. <a href=\"https:\/\/cyc-ca.com\/en\/nosotros\/\">About us<\/a> \u00b7 <a href=\"https:\/\/www.linkedin.com\/in\/claudio-cortes-39a822116\/\">LinkedIn<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><small>This content is general informational material and does not constitute tax, accounting, labor, or legal advice for specific cases. Before making decisions about your particular situation, let's talk.<\/small><\/p>","protected":false},"excerpt":{"rendered":"<p>Si usted es una persona o empresa extranjera evaluando abrir una filial, invertir en una sociedad chilena o transferir capital a Chile, esta gu\u00eda resume el proceso, los plazos y los costos reales.<\/p>","protected":false},"author":282770972,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"Constituir empresa en Chile siendo extranjero: formas societarias, aranceles notariales en UF, mandatario obligatorio para el RUT y reporte al Banco Central.","jetpack_seo_html_title":"Constituir una empresa en Chile siendo extranjero | C&C","jetpack_seo_noindex":false,"jetpack_seo_schema_type":"","_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[1361],"tags":[],"class_list":["post-296","post","type-post","status-publish","format-standard","hentry","category-legal-blog"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/phkR42-4M","jetpack-related-posts":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/posts\/296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/users\/282770972"}],"replies":[{"embeddable":true,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/comments?post=296"}],"version-history":[{"count":14,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/posts\/296\/revisions"}],"predecessor-version":[{"id":607,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/posts\/296\/revisions\/607"}],"wp:attachment":[{"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/media?parent=296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/categories?post=296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cyc-ca.com\/en\/wp-json\/wp\/v2\/tags?post=296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}