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.
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.
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.
Chile's R&D Law expressly includes software development, but not all software is R&D. We explain the test, with examples, and how it fits with agile methods.
Chile has one of the most generous R&D tax incentives in the OECD, yet only a tiny fraction of companies use it. We look at the data and the likely reasons.
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.
