The Director General of Water issued Exempt Resolution No. 4155 in December 2024, issued within the framework of Article 129 bis 4 et seq. of the Water Use Code, after consultation with the respective user organizations; and which establishes the 2025 water use rights subject to the payment of a tax benefit patent for non-use of water. The resolution was published on Wednesday, January 15, 2025 in the Official Gazette.
The exploitation rights specify who must pay an annual tax if they do not have sufficient catchment. The catchments allow the water to be incorporated into canals and/or other conduction works, even if they are temporary, or, in the case of groundwater, works that allow it to be distributed with extraction pumps, mechanical installations, electrical installations, and pipelines. In both cases, for this patent not to be applicable, the abstraction works must be sufficient and suitable for effective water use, with enough capacity for its total extraction and restitution to the watercourse, in the case of non-consumptive use rights. Therefore, if the works are sufficient, a payment is established for the corresponding remainder.
The patents must be paid in March with any bank or institution authorized to collect taxes. If this is not done in time, a judicial procedure will be initiated to hold a public auction of the rights concerned, which will be the responsibility of the General Treasury of the Republic. Before June 1, 2025, the Treasury will send the list of unpaid taxes to the courts, thus starting the enforcement procedure.
It is possible to appeal the decision by filing a request for reconsideration with the Director General of Water, or by filing an appeal with the Santiago Court of Appeals. In both cases, these appeals must be filed within 30 days of January 15, 2025.
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