This paper critically analyzes the current understanding that tax avoidance contained in the Chilean general anti-avoidance rule is qualified solely based on objective criteria, without regard to an intention consideration to avoid by the taxpayer. It is pos-tulated that it is not possible to understand avoidance without a subjective dimension, in such a way that the subjective and objective elements must be considered together to prove avoidance, being the second element the one in charge of accounting for the eventual con-currence of the first one. In doing so, an intermediate position is proposed between those who exclude avoidance solely on the basis of objective or subjective elements, mainly in the light of the wording of the general Chilean anti-avoidance rule.