Denaturalization of the non-use water fee in light of recent opinions of the Office of the Comptroller General of the Republic of Chile

Abstract

The license fees due to non-use of water was established in the 2005 reform to the Water Code, with the aim of preventing the accumulation and speculation of water use rights, compelling the holder to effectively use this resource under the threat of being taxed, or to give up their title. However, this mechanism has been hindered by the recent criteria of the Treasury and the General Comptroller's Office, which have been contrary to the practices of the General Directorate of Water and to the legal nature of this license fee, leading to its distortion.