Chile's Internal Revenue Service (SII) has published Resolution No. 39 of 27 March 2025, which establishes updated lists of assets and their respective market prices for the application of the luxury tax, replacing the lists established by Resolution No. 127 of 23 December 2024. The 2% annual tax is levied on the market price of certain "luxury" goods located in Chile, owned by natural or legal persons, including helicopters, aircraft, yachts, and certain automobiles. The assets are listed in three separate annexes linked in the Resolution.