Information on the ISFUT of Instituto de Diagnóstico S.A. (INDISA)

Dear Participants,

Depósito Central de Valores (DCV) informs you that regarding the dividend payment that will be informed and subjected to voting in the General Shareholders' Meeting of Instituto de Diagnóstico S.A. ("Indisa" or the "Corporation"), called for Thursday, April 25, 2024 (the "Meeting") and according to the information provided in the 2022 General Shareholders' Meeting, the Corporation makes available to those shareholders that wish to make use of it, a procedure to become subject to the Substitutive Tax for Final Taxes benefit paid by the Corporation, for the accumulated profits in the Taxable Profits Funds ("ISFUT") of Indisa, in accordance 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 and No. 762 of 2022. We would like to inform the following:

1. The ISFUT benefit allows considering the payment of the supplementary global tax as completed to the natural person shareholders of Indisa living in Chile (either directly or through other Corporations) and the payment of the additional tax in the case of shareholders that do not live in Chile, as appropriate and may be distributed by Indisa, giving preference to other profits and without being subject to the general orders of allocation considered in article 14 of the Tax Income Law.
2. In 2022, $38,765,726,436 were made available in ISFUT benefits. During the subsequent years, those shareholders that have chosen to do so have used them in their dividends, leaving a nominal remainder to date of $29,074,567,599 that allows to continue offering, in this and in future dividend distributions made, whichever their modality may be, the possibility of making their dividends subject to the ISFUT benefit until exhausting its amount.
3. According to the instructions from SII, taxpayers can choose to become subject to the ISFUT benefit with a 30% rate on a part or the entire balance of the accrued taxable income generated until December 31, 2016, with a deduction as credit of the paid corresponding first category tax.
4. Considering the above, and regarding the dividend payment agreed to be distributed in the Meeting, shareholders may instruct the Corporation to withhold from their corresponding dividend the payment of the ISFUT for all or part of their shares registered in the Shareholders' Register by midnight of the fifth business day before the payment date. After deducting the credits of the first category tax, the amount withheld will correspond to 12.15% of the corresponding dividend. For this, those shareholders that communicate their decision to obtain profits with their ISFUT paid will authorize that the amount of the dividend withheld on their shares is used for the pro-rated reimbursement of the amount paid by the Corporation for the ISFUT. In this way, these shareholders will be responsible for paying the corresponding amount of that tax.
5. Furthermore, those shareholders who decide not to support the payment of the ISFUT made by the Corporation will receive the entire dividend agreed upon in the Meeting without any deductions and will be subject to the general taxation rules for this type of income. The same will apply to those shareholders who have not communicated within the term or, as instructed, their decision to become subject to the ISFUT benefit.
6. If the dividend proposal is approved in the Meeting, the effective amount to be paid per share is $0.31 for those shareholders who do not choose to become subject to the ISFUT benefit and $0.27 for those who do. In any case, the dividends will be paid to all shareholders from May 17, 2024, according to the general dividend payment procedures.
7. We wish to inform you that those shareholders who are entitled to receive dividends and who wish to exercise this option must fill in and submit the "Substitutive Tax for Final Taxes (ISFUT)" form to This email address is being protected from spambots. You need JavaScript enabled to view it., with a copy to This email address is being protected from spambots. You need JavaScript enabled to view it., by May 10, 2024, at 1 p.m. The mentioned form will be published and made available to the shareholders on the Company's website, www.indisa.cl, after the Meeting when the final decision on the dividend has been made.
8. Those shareholders who keep their shares in custody at a brokerage firm or a custodian bank must request them to submit the "Payment Instructions For The Substitutive Tax For Final Taxes (ISFUT) Form" to This email address is being protected from spambots. You need JavaScript enabled to view it., with a copy to This email address is being protected from spambots. You need JavaScript enabled to view it.

THIS INFORMATION AND THE MENTIONED INSTRUCTIONS HAVE BEEN PUBLISHED ON INDISA'S WEBSITE (WWW.INDISA.CL) AND DCV REGISTROS' WEBSITE (WWW.DCV.CL) IN THE "NEWSLETTER" SECTION UNDER THE "NEWS CENTER" MENU.

INDISA DOES NOT ISSUE ANY OPINION ON THE CONVENIENCE OF CHOOSING A SPECIFIC TAX TREATMENT FOR THE ISSUES ADDRESSED IN THIS DOCUMENT, DUE TO WHICH IT IS NOT RESPONSIBLE FOR THE DECISIONS SHAREHOLDERS MAY MAKE IN THOSE REGARDS. UNDER NO CIRCUMSTANCE MAY THIS DOCUMENT BE UNDERSTOOD AS TAX, FINANCIAL, ACCOUNTING, LEGAL, OR OTHER ADVICE.
SHAREHOLDERS ARE ADVISED TO CHECK THEIR TAX AND LEGAL SITUATION BEFORE MAKING ANY DECISIONS REGARDING THE ISSUES ADDRESSED IN THIS DOCUMENT

INDISA Instruction Form

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