Donate

Legal Framework

  • Law No. 20,444

    Creates the National Reconstruction Fund and establishes tax incentive mechanisms for donations made following a disaster.

  • Regulations

    Regulates the administration and allocation of donations and other contributions made in accordance with Law No. 20,444, which creates the National Fund for Reconstruction and establishes tax incentive mechanisms for donations made following a disaster.

  • SII Memos

    • Memo No. 6

      Reiterates rules on the tax treatment of expenses and donations associated with disasters.

    • Memo No. 22

      Tax treatment of donations made to the National Reconstruction Fund under Law No. 20,444, as amended by Law No. 20,565.

  • SII Resolutions

    • SII Exempt Resolution No. 17 of February 4, 2011

      Establishes the sworn statement and standard certificate to be submitted or issued, as appropriate, by the employer, authorized party, or income payer pursuant to Article 42 item 1 of the Law, with respect to the tax credit for donations made to the National Reconstruction Fund as referred to in Law No. 20,444 of 2010.

    • SII Exempt Resolution No. 130 of August 9, 2010

      Establishes the specifications and requirements for the certificates issued by the Ministry of Finance, the information to be submitted to the Ministry, and how to register and document the delivery of in-kind donations, in accordance with Law No. 20,444. 

  • Decree No. 82 of February 2, 2024

    Declares the provinces of Marga Margi and Valparaíso of the Valparaíso Region as Disaster Areas.

  • Decree No. 219 of August 21, 2023

    Declares the regions of O’Higgins, Maule, Ñuble, and Biobío as Disaster Areas.

  • Decree No. 172 of June 24, 2023

    Declares the regions of Valparaíso, Metropolitana (Santiago), O’Higgins, Maule, Ñuble, and Biobío as Disaster Areas.

  • Decree No. 54 of February 4, 2023

    Declares the region of Araucanía as a Disaster Area.

  • Decree No. 51 of February 3, 2023

    Declares the regions of Ñuble and Biobío as Disaster Areas.