https://blog.novatax.cl/en/tags/full-accounting/Recent content in Full accounting on NovaTax BlogHugoen-usWed, 19 Aug 2026 00:00:00 +0000https://blog.novatax.cl/en/contabilidad-completa-renta-efectiva/Wed, 19 Aug 2026 00:00:00 +0000https://blog.novatax.cl/en/contabilidad-completa-renta-efectiva/<p>Many companies come to the <a href="https://blog.novatax.cl/en/ley-id-chile/">R&amp;D Law</a> with a good project and find out too late that they don&rsquo;t meet a prior requirement: their <strong>tax regime</strong>. Before designing anything, it&rsquo;s worth checking.</p> <h2 id="the-requirement">The requirement</h2> <p>According to the law and Corfo&rsquo;s FAQ, the benefit is open to <strong>individuals or legal entities subject to First Category Tax</strong> (Chile&rsquo;s corporate income tax) that <strong>declare their actual income using full accounting</strong>, and that have a contract or project certified by Corfo.</p>