Analysis and perspectives on R&D, Chile's Law 20,241 tax credit and innovation.
Patents, utility models, software rights and plant varieties: the R&D Law lets you include the cost of protecting a certified project's results. What it covers and what it doesn't.
Corfo certification isn't the end of the process. Your obligations while the project runs, how audits work, and what can lead to revocation.
Using AI is not the same as doing research with AI. When an artificial intelligence project can qualify under Chile's R&D Law, which costs it covers and how to document it.
If you used the notice of intent, the R&D credit can apply to years you've already filed. When you need to amend, how to claim the refund, and what happens if certification is revoked.
SMEs respond most to R&D incentives, yet in Chile they're a minority of certified companies. Why that is, and which routes they have today.
Corfo certification is the key to the R&D Law tax benefit. What Corfo checks, which documents it asks for, how much it costs, how long it takes and what happens next.
Three countries whose R&D tax incentives work differently from Chile's: higher rates for SMEs, refundable credits and after-the-fact audits. What they do and what we could learn.
Chile's R&D Law lets several companies certify a project or contract together. How it works, what each participant must meet, and when it makes sense to team up.
What a tax credit is, how it differs from a deductible expense, and how the R&D Law's 35% + 65% formula works, with a worked example in Chilean pesos.
If your tax bill is smaller than the R&D Law credit, you're left with unused credit. It isn't refunded, but it isn't lost either. How it works and why it mostly affects young companies.
If your R&D project is already under way, all is not lost. The notice of intent lets you claim the benefit retroactively, but it has a strict 30-day deadline.
Everything about Law 20,241: which activities qualify as R&D, how much the tax benefit is worth, who can apply and how to activate it with Corfo.
