Once the company has been incorporated, it has the obligation to complete the form “Start of business declaration” towards the IRS (Servicio de Impuestos Internos in Chile). This must be done in a period of two months since the company has started to generate taxable actions.

About this point, even thou there is no legal prohibition for foreigners to incorporate autonomous companies in Chile, the IRS demands that they have a Chilean legal representative able to act towards the IRS.