Due to the forest fires over the central and southern zones of Chile, Chile’s President has declared those areas affected between the regions of Valparaiso and Araucania as a zone of catastrophe.
Law 16,282 permits taxpayers to donate money or goods that form part of their assets and that have the object to satisfy basic needs of food, warmth, housing, health, sanitation, debris removal, education, communication and transportation of habitants of the affected zones (for example, construction materials, water, food, medicine, blankets, etc).
The tax benefit for this donation consists of the possibility to deduct all or part of the amount donated as a necessary expense, without the general limit of 5% of the Taxable Net Income.
Companies with tax losses may also make donations.
For these purposes, the Tax Service has set up this informative link (in Spanish):