Chile’s Internal Revenue Service (SII, for its initials in Spanish) has issued Resolution No. 113 of 2026, establishing a new reporting obligation for certain digital platforms operating in the country. The measure is intended to strengthen oversight and tax enforcement mechanisms related to income earned by content creators and digital content businesses.

Who Must File the New Tax Return?

The resolution creates Annual Tax Affidavit No. 1965, covering income received and/or accrued by digital content creators and digital content businesses. The return must be filed by intermediary digital platforms that are required to report to the SII.

The obligation applies to individuals, legal entities, communities, and other organizations domiciled or resident in Chile that operate websites, applications, or other digital platforms acting as intermediaries between users or subscribers and digital content creators or digital content businesses, provided that they manage, administer, or facilitate monetary payments or compensation.

Who Qualifies as a Digital Content Creator?

For purposes of this reporting requirement, the SII defines digital content creators as individuals who, independently and without an employment relationship, generate, produce, distribute, publish, or monetize content through social media platforms or other digital channels, whether Chilean or foreign.

This includes, among other forms of content:

• Images
• Videos
• Animations
• Presentations
• Written content and documents
• Live streams
• Audio content

What Are Digital Content Businesses?

This category includes individuals, companies, communities, and other entities domiciled or resident in Chile that primarily use audiovisual tools or equipment to create, produce, or distribute digital content, rather than relying mainly on personal professional services based on expertise in science, art, trade, or technical knowledge.

What Information Must Platforms Report?

Not all content creators are subject to reporting.

Platforms are only required to report to the SII the identity of digital content creators and digital content businesses for whom they manage, administer, or intermediate income, compensation, or other monetary consideration, as well as the amounts received and/or accrued during the reporting period.

The reporting framework distinguishes between two categories of taxpayers:

• Digital content creators subject to Second Category Income Tax
  For these taxpayers, platforms must report the amounts received after deducting commissions and other charges imposed by the intermediary platform.

• Digital content businesses subject to First Category Income Tax
  For these taxpayers, platforms must report gross income amounts, without deducting commissions or platform fees.

Additionallly reporting obligation also applies to taxpayers who have not formally registered business activities with the SII (for its initials in Spanish).

When Does the Obligation Take Effect?

Annual Tax Affidavit No. 1965 must be filed each year by March 29, reporting income, compensation, and other monetary consideration earned and/or received during the preceding calendar year.

The new obligation will begin to be implemented with Tax Year 2027, covering information corresponding to the 2026 fiscal year and subsequent years.

Penalties for Non-Compliance

Failure to file Annual Tax Affidavit No. 1965, or filing it after the deadline, may result in fines ranging from 1 Monthly Tax Unit (UTM, for its initials in Spanish) to 1 Annual Tax Unit (UTA, for its initials in Spanish) under Article 97 No. 1 of Chile’s Tax Code.

If the return has errors or omissions that lead to an underpayment of taxes, Article 97 No. 3 establishes a penalty ranging between 5% and 20% of the tax difference.

Considerations for Content Creators

The introduction of this new tax return strengthens the monitoring and enforcement mechanisms applicable to income earned by digital content creators.

For influencers and content creators, the measure highlights the importance of proper tax compliance, including income reporting, invoicing requirements, the distinction between First and Second Category taxation, and the deductibility of expenses.

Content updated as of September 2026.