On 1 September 2026, Chile’s Internal Revenue Service (SII) announced the creation of a new sworn statement, DJ N°1965, which must be filed by individuals and companies that produce digital content and have domicile or residence in Chile. This obligation takes effect starting with the 2027 Income Tax Return (Operación Renta 2027). The measure aims to improve transparency and compliance in the rapidly growing digital economy, ensuring that income generated from online activities is properly declared. The SII indicated that the new form will capture detailed information on revenue streams, platforms used, and applicable deductions, aligning with international trends to tax digital services.
Key Takeaways
- Mandatory Filing for Digital Creators: All natural and legal persons resident in Chile generating income from digital content creation must submit DJ 1965 annually, providing a breakdown of earnings by platform and jurisdiction.
- Effective Date and Transition: The requirement applies from the 2027 tax year, giving taxpayers time to adapt accounting systems and gather necessary data for accurate reporting.
- Enhanced Enforcement Capability: The SII will cross-reference DJ 1965 data with third-party information from payment processors and platforms, strengthening audit trails and reducing evasion in the digital sector.
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