05-01-202605-01-2026<p>The article analyses the inspection and retroactive application of the land tax in Chile. It proposes a reinterpretation of the authority’s duties of inspection and the taxpayer’s duty to inform, to restrict retroactivity as a means of protecting legitimate expectations.</p>info:eu-repo/semantics/openAccessInspectionLand TaxLegitimate ExpectationsRetroactivityInspection and Retroactivity of the Land Tax Through the Lens of the Administrative LawLa fiscalización y retroactividad del impuesto territorial ante el Derecho administrativoArticle