Dear Participants,
We wish to inform you that due to the dividend payment that was agreed to be distributed in the Annual General Shareholders' Meeting of Depósito Central de Valores on March 29, 2022, with a payment date agreed on April 13, 2022, Depósito Central de Valores (DCV) will make available for those shareholders that wish to make use of it, a procedure to pay the Substitutive Tax for Final Taxes (ISFUT) for the profits that qualify to be subject to such regime with a 30% rate.
The payment of the ISFUT allows considering the payment of the supplementary or additional global tax as completed, as appropriate. The above, according to the considerations in provisional article 25 of Law 21210 and the instructions provided by the Internal Revenue Service (SII), specifically those contained in Circulars 43 of 2020 and 39 of 2021 and Official Letters 215 of 2021 and 2762 of 2021.
For this, we wish to inform the following:
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Depósito Central de Valores, based on the instructions from SII (IRS) regarding the determination and calculation of the ISFUT, has determined that the percentage to withhold from the dividend that shareholders decide to use for the payment of the ISFUT will be 10.20811%. For this, Depósito Central de Valores determined an Effective Rate of the FUT (ERF) of 0.286020.
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After the Public Tax Administration has been informed of the ISFUT, the dividend's remaining balance will be paid to the shareholders from April 13, 2022, according to the payment modalities informed by each shareholder before the dividend's payment.
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The withholding mentioned above will be made for shareholders who have instructed Depósito Central de Valores to be subject to the ISFUT on time.
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Finally, we would like to remind those shareholders that are entitled to receive the dividend, and that wish to receive it to send the "PAYMENT INSTRUCTIONS FOR THE SUBSTITUTIVE TAX FOR FINAL TAXES (ISFUT) FORM" by April 11, 2022, at 1 p.m. (Santiago de Chile time) to the following email addresses:
This email address is being protected from spambots. You need JavaScript enabled to view it. andThis email address is being protected from spambots. You need JavaScript enabled to view it. . After that date, it will be assumed that the shareholders that have not sent the instructions form have chosen to keep their dividends under the general tax regime applicable to that income.
This information, together with the mentioned instructions and form, has been published on the website of
Depósito Central de Valores in the "Newsletter" section under the "News Center" menu.
Instructions Form for the ISFUT payment option
of Depósito Central de Valores (DCV)
Statement Letter on the Payment of the Substitutive
Tax For Final Taxes (ISFUT)" Depósito Central de Valores (DCV)
DEPÓSITO CENTRAL DE VALORES DOES NOT ISSUE ANY OPINIONS ON THE CONVENIENCE OF CHOOSING A SPECIFIC TAX TREATMENT FOR THE ISSUES ADDRESSED IN THIS DOCUMENT. IT IS NOT RESPONSIBLE FOR THE DECISIONS SHAREHOLDERS MAY MAKE IN THOSE REGARDS.
For more information, please contact
the Shareholders' Service Department.