| TAX ASSETS AND LIABILITIES |
9 – TAX ASSETS AND LIABILITIES The composition of current tax accounts receivable is the following: | | | | | Tax assets | | 12.31.2025 | | 12.31.2024 | | | ThCh$ | | ThCh$ | Monthly provisional payments | | 1,569,017 | | 2,113,749 | Tax credits | | 11,402,508 | | 12,435,193 | Recoverable taxes from prior years | | 18,068 | | 547,475 | Surplus Tax Credit | | 1,934,580 | | 2,151,773 | Other Recoverable Taxes | | — | | 497,916 | Total | | 14,924,173 | | 17,746,106 |
The composition of current tax accounts payable is the following: | | | | | | | Current | Tax liabilities | | 12.31.2025 | | 12.31.2024 | | | ThCh$ | | ThCh$ | Income tax expense | | 14,207,862 | | 28,224,678 | Other | | — | | 144,598 | Total | | 14,207,862 | | 28,369,276 |
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