On January 15, 2022, Exempt Resolution No. 3.592, dated December 29, 2021, was published in the Official Gazette, in which the General Directorate of Water establishes the list of water use rights subject to the payment, for tax benefit, of the patent for non-use of water, process 2022.

Within this process, it is necessary to keep in mind the following times:

– Term to challenge the resolution (articles 136 and 137 of the Water Code).
– Time limit to comply with the payment obligation (article 129 bis 7° of the Water Code).
– Deadline for the General Treasury of the Republic to include the Rights in the judicial auction lists (article 129 bis 11° and 12° of the Water Code).

It should be noted that, for these purposes, the rules of the current Water Code, in force, are cited. However, the regime of patents for non-use underwent some modifications with the bill that Reforms the Water Code, soon to be enacted and published.

Should you require additional information on this matter, please contact: Martin Esser, messer@jdf.cl