https://blog.novatax.cl/en/tags/agile/Recent content in Agile on NovaTax BlogHugoen-usMon, 24 Aug 2026 00:00:00 +0000https://blog.novatax.cl/en/software-y-ley-id/Mon, 24 Aug 2026 00:00:00 +0000https://blog.novatax.cl/en/software-y-ley-id/<p>Many tech companies in Chile wonder whether their software development can qualify under the <a href="https://blog.novatax.cl/en/ley-id-chile/">R&amp;D Law</a>. The answer is that <strong>the law expressly includes it</strong>, but with a condition that rules out most &ldquo;ordinary&rdquo; software.</p> <h2 id="what-the-law-says">What the law says</h2> <p>Within its definition of experimental development, Law 20,241 includes the <strong>development of software</strong>, as long as it:</p> <ul> <li>produces greater knowledge aimed at <strong>systematically resolving a scientific or technological uncertainty</strong>, or</li> <li>delivers a <strong>substantial, innovative improvement</strong> in a process, product or service.</li> </ul> <p>In other words, writing new code isn&rsquo;t enough. The code must be the means to solve a technical problem you didn&rsquo;t know how to solve.</p>