EN 
ES 
Dear Participants,
We would like to inform you that Norte Grande S.A. (NORTEGRAN) will pay an interim dividend on January 21 of this year, for which we have made available, for those shareholders that wish to make use of it, a procedure to pay the Substitutive Tax for Final Taxes (this is, a global, supplementary or additional global tax for the accumulated profits in the Taxable Profits Funds ("ISFUT") considered in provisional article 25 of Law 21210 and the instructions provided by the Internal Revenue Service (SII).
Considering the above, we wish to inform the following:
- According to the instructions from SII (IRS), shareholders can choose to pay the ISFUT with a 30% rate on a part or the entire balance of the accrued taxable income generated until December 31, 2016; that the Corporation keeps at the end of the business year of 2021, with a deduction as credit of the corresponding first category tax.
- The payment of the ISFUT allows considering the payment of the supplementary or additional global tax as completed, as appropriate. It may be distributed by the Corporation, giving preference to other revenue and without being subject to the general orders of allocations considered in the Tax Income Law.
- Considering the above, shareholders may instruct the Corporation to pay the ISFUT for the entire or part of the eventual dividend that corresponds to them, according to the number of shares registered under their name on January 15, 2022.
- The ISFUT will be allocated proportionally to the ownership of shares in the Corporation and until its termination. The balance must be taxed according to the general tax regime.
- Those shareholders who decide not to instruct the Corporation to pay the ISFUT will receive the total amount of the interim dividends. These dividends will be subject to the general tax rules applicable to this type of income. The same will apply to those shareholders that have not communicated on time their decision to pay or not to pay the ISFUT to the Corporation.
- The Shareholders that instruct the Corporation to pay the ISFUT for all or part of the shares under their name by January 15, 2022, will authorize that 17.71% of the amount of the interim dividend that belongs to them in account for those shares is used by the Corporation to pay for the ISFUT. In this way, these shareholders will be in charge of the payment of the corresponding amount of that tax.
- The shareholders that are entitled to receive the interim dividend and that wish to choose this option must send the "Payment Instructions for the Substitutive Tax For Final Taxes (ISFUT)" form to the Corporation (available at www.dcv.cl) by January 18, 2022, this is, three business days before the payment. After that date, it will be assumed that the shareholders that have not sent the instructions have chosen to keep their dividends under the general tax regimen applicable to that income.
- Due to the above, these instructions must be completed according to the attached instructions and sent to the following email address:
This email address is being protected from spambots. You need JavaScript enabled to view it. with a copy toThis email address is being protected from spambots. You need JavaScript enabled to view it. .
Those persons who keep their shares in custody at a brokerage firm (or a custodian bank) must request that they send the ISFUT Payment Instruction Form to the Corporation.
Instructions Form for the ISFUT
payment option of Norte Grande S.A.
Information on the Substitutive Tax for Final
Taxes for the accumulated profits in the taxable
profits fund ("ISFUT") of Norte Grande S.A.
This Newsletter is for information purposes only,
and any decisions are the sole responsibility of the shareholders.
For more information, please contact
the Shareholders Service Department.
