The cadastre, or “cadastral contribution” was the first direct contribution and the first Chilean tax to tax the rent, according to the laws of legal bases of October 18, 1831, October 23, 1834 and January 28, 1837. Born to replace the alcabalas, it was hoped that it would serve as the basis for agglutinating any contribution on the products of the land. It determined the taxable base of each taxpayer through ‘cadastres’ or ‘repartimientos’, operations at national level that established the annual income of all taxpayers for a year, serving this amount as the tax base until the next repartimiento, applying a tax of 3%. It never worked as expected. Due to problems in its collection, it was merged with the Territorial Tax by law of September 7, 1860, creating the Agricultural Tax.
Cattaneo E., I. (2019). The cadastre: origins of the income tax in Chile. Revista Chilena De Historia Del Derecho, (25), pp. 213–263. https://doi.org/10.5354/rchd.v0i25.52157
