Pontificia Universidad Católica de Chile Pontificia Universidad Católica de Chile

Accessing tax benefits

About the Donations Law

Donations equal to or greater than CLP$100,000 to higher education establishments may qualify for benefits outlined in Law 18.681, which allows persons and businesses to claim significant tax reductions.


  • Qualifying as a donor

    Donors must meet the following qualifications to receive the established tax benefits: a) be subject to First-Category Taxpayer Regulations per the Chilean Tax Code, with income accredited by full or simplified accounting (business entities); or b) be subject to the Global Complementary Tax, as based on net personal income (natural persons).

  • Requirements for a donation to qualify for tax benefits

    In addition to meeting donor, recipient, and destination requirements, donations must be made in cash and be reported within the financial year in which the donation was made. Under Article 69 of Law 18.681, tax credits for donations may be carried over to the next financial year if the entirety of the credit was not applied during the corresponding period.

    To obtain the detailed tax benefits, any income used for donations must be included as part of the calculated taxable income, against which benefits can be applied. Any donations must be certified and will be validated with the corresponding recipient through:

    • Donation Registry: record completed by the University detailing the received donations and destination of said donations, indicating expenditures made against the donated funds.
    • Certificate of Donation: document provided by the University to the donor once the donated funds have been received by the corresponding University account.
    • Exempt Resolution: document provided by the Chilean Ministry of Education.
  • Tax benefits for donors

    Taxpayers that meet all of the aforementioned qualifying criteria and that make monetary donations to institutions considered within and adhering to Law 18.681 will obtain the following tax benefits:

    • Tax deduction applicable against the First-Category Tax or Global Complementary Tax, the amount of which will be equivalent to 50% of the donation.
    • The remaining 50% of the donation, or any difference between donation and established donation limits, will be considered a tax expenditure per the regulations established in Article 31, Clause 7 of the Chilean Tax Code.
    • Donations made to universities, per regulations established by law, are exempt from permit requirements and will be excluded from the inheritance and donation taxes established in Law 16,271.
  • Donation Limits

    The following limits are imposed on these types of donations:

    • The tax deduction amount (50% of the donation) cannot exceed more than 14,000 monthly tributary units in a single year.
    • Donations made by first-category taxpayers (i.e., businesses) can qualify for the establish tax benefits as long as said donations do not exceed 5% of the total taxable net income declared to the Chilean Internal Revenue Service. If donations exceed this 5% limit, donors can only claim benefits up to the amount equivalent to this 5%. For first-category taxpayers that make donations over the established 5% cap, any excess amount will be categorized as a disallowed business expense.
  • Questions?

    If you have any questions or need more information, please contact us by calling (+56) 223544928 – (+56) 223544676 or writing to donaciones@ing.puc.cl.