What a DFL 2 Home Is and What Benefits It Carries in 2026

Listings for plots in Chile often use the phrase "DFL 2 lotting", and it is almost always misunderstood. DFL 2 says nothing about how the land was divided: it is a benefit that applies to the dwelling, and it depends on its built floor area.

Reference information; this is not tax advice. DFL 2 benefits have changed through successive reforms, the most recent approved in August 2026; confirm both the current status and your particular case with an accountant or lawyer before making decisions.

The number that defines everything: 140 m²

DFL 2 of 1959 created the category of "economic housing": a dwelling of up to 140 m² of built area. Below that size, the property qualifies for a set of tax benefits; above it, it does not.

That turns 140 m² into a boundary with real consequences at design stage. If your project is drifting towards 145 m², it is worth asking whether those five metres are worth what they cost, because it is not just floor area: it is the entire benefit.

What counts towards the floor area

This is where the expensive mistake happens. The area counted is not only what people picture as "the house": depending on how they are designed, roofed terraces, barbecue areas, utility rooms and covered parking can all add up. A home that looks like 135 m² on the drawings can end up over the threshold because of elements the owner never counted.

That is why this is settled at preliminary design stage, when moving a metre still costs an eraser rather than a line item on site.

What benefits it carries

Reduced property tax, for a period that depends on the size of the dwelling.
Benefits on inheritance tax when the property is passed on.
Reduced municipal fees associated with the building permit.

What changed in 2014, and what changed in 2026

For decades DFL 2 was practically unlimited: an individual or a company could accumulate as many qualifying homes as they wanted. The 2014 tax reform narrowed it sharply, and since then the benefits have been reserved for individuals, capped at two dwellings per holder.

In August 2026 Congress approved the bill known as the National Reconstruction Plan, which opens a new and separate route: a single 5% tax on rental income from economic housing of up to 90 m² per unit, leased to unrelated parties.

Individuals: the first two dwellings keep the existing benefits. From the third onwards, the 5% single tax can be chosen, but giving up the other DFL 2 benefits on those.
Companies: can enter the new regime from the first dwelling, which was previously closed to them.
Sole traders: only from the third dwelling onwards.
Anyone entering the regime must have the exclusive business purpose of leasing or operating economic housing.

Watch the two figures, because they get confused and they are not the same: the classic DFL 2 benefit is measured against 140 m², while this new rental regime is measured against 90 m².

So if you are weighing up a second home to rent out, there is now more than one possible route, and which one suits you depends on how many properties you hold, who the holder is and the size of the dwelling. This is exactly the kind of decision worth discussing with an accountant before fixing the floor area of your project.

"DFL 2 lotting" in listings: what it actually means

When a listing says "DFL 2 lotting", what it normally means is that the lots allow a dwelling within that floor area and that the development is designed with that in mind. It is not a certification of the land, nor an automatic permit.

The land still has its own rules — land use, minimum lot size, service availability — reviewed through the Prior Information Certificate, exactly as in any other case. If you are at that stage, the checklist before buying a plot and the guide to subdividing land cover what needs checking.

How it interacts with your house design

If DFL 2 matters to you, decide it before drawing. A well-resolved 140 m² house can be more comfortable than a poorly laid out 160 m² one, and our model catalogue has several in that range. To see how the budget moves with floor area, read the factors that determine the price per m².

Want to know whether your project fits within 140 m²? Our architecture services team reviews this from the preliminary design stage. You can also estimate your build with the cost calculator.

What a DFL 2 Home Is and What Benefits It Carries in 2026