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.
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.
Can you use Chile's R&D Law on a project that already has a public grant? Yes, with rules. What to declare, which amount the credit applies to, and which benefits are incompatible.
Before thinking about the project, check your tax regime. Chile's R&D Law only applies to First Category taxpayers taxed on actual income with full accounting.
A 100 UTM minimum, a 15,000 UTM cap, a 10 UTM fee: the R&D Law speaks in UTM. What this unit is, how it is updated and how to use it in your calculations.
