Chile has classified cryptocurrencies as "intangible assets" and integrated them into its financial regulatory framework, overseeing custody, brokerage, and other financial services. Taxation on crypto transactions, swaps, mining, and staking is treated as general income, with corporate tax set at 27% and personal income taxed progressively. While cryptocurrencies themselves are exempt from VAT, platform services may be taxed. The regulatory framework is collaboratively managed by the CMF, SII, UAF, and the Central Bank, offering a clear and predictable system that is considered highly mature in Latin America.