Stamp tax

The issuance of credit obligation documents is subject to a monthly stamp tax of 0.006% or a fraction thereof, with a maximum of 0.8%, between the disbursement and maturity.

For documented credit operations, the rate will be 0.332%.

Foreign loans, regardless of whether they are documented, will also be subject to the stamp tax.

Call loans without a maturity term will also be subject to a rate of 0.332%.

This tax may be paid on the Web Page of the SII, through Form 24.