We Remind You of the Documentation Needed to Access the Benefits of the Double Taxation Treaty with the United States

Dear Participants,

DCV reminds you that, at the beginning of a new tax year, it is necessary to carry out the previous documentation process to be able to obtain the benefit of the elimination of double taxation between Chile and the United States, in case you have not done so.

The documentation protocol, published in Circular No. 359 and subsequently supplemented by the holdings allocation protocol, published in Circular No. 363, must be completed, and depositors must adhere to it in the case of using a documented omnibus account at a foreign custodian in order to benefit from possible tax benefits in the US market, both for the Cross-border Custody Service and the Foreign Stock Exchange Service. The details of the documentation, means of communication, and corresponding cut-off times are provided in the same protocol. It should also be remembered that the holdings allocation file (Allocation) must be sent by the depositor on each closing date of the registry (14 hours maximum) as indicated in the protocol.

El beneficio de tasa de impuesto solo será efectiva una vez se haya completado el proceso de documentación. Para el año 2025 no habrá proceso de recuperación.

Revise la documentación necesaria, todo disponible desde la sección documentos del servicio custodia internacional en la web del DCV.

• Firma protocolo de documentación de estructura de cuentas y servicio de impuestos.
• Completar reportes de asignación, según servicios.

Sin otro particular, saludamos atentamente a usted,
DEPÓSITO CENTRAL DE VALORES S.A.,
DEPÓSITO DE VALORES