On 31 August 2026, Exempt Resolution No. 113 established the obligation to file Annual Sworn Statement No. 1965 for amounts received or accrued by digital content creators and digital content provider companies. This measure extends tax reporting to the growing creator economy, ensuring that income from platforms (e.g., YouTube, Twitch, Patreon) is captured for VAT and income tax purposes.
Key Takeaways
- Broad Scope: Applies to individual creators, agencies, and platform operators resident in Chile or with Chilean-sourced income.
- Data Granularity: Form 1965 requires breakdown by platform, revenue type (advertising, subscriptions, donations), and tax withholding details.
- First Filing 2027: The 2026 fiscal year data must be reported by April 2027; non-compliance attracts penalties under Article 97.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement