The Income Tax Filing process corresponding to Tax Year 2026 will incorporate significant changes instructed by the Chilean Internal Revenue Service (SII, for its initials in Spanish) both in the compliance calendar and in the affidavits (Declaraciones Juradas or DJ, for its initials) and records that feed into Form 22.
Among the updates that companies and taxpayers must consider for proper compliance in the 2026 process are the following:
1. Official affidavit calendar
The IRS established the calendar applicable to Tax Year 2026 through Exempt Resolution No. 123 of September 25th, 2025. This instrument sets the filing deadlines for affidavits (DJ) and structures the compliance cycle leading up to the submission of Form 22.
As in previous years, the filing period for affidavits goes between March and June, with a particular workload in March. An exception is affidavit 1959, which has two different due dates: January 30th and July 31st, reflecting distinct obligations covered under the same form number.
2. New affidavits and updated instructions
The set of Exempt Resolutions No. 104-114, published on August 26th, 2025, introduces structural and content modifications to various affidavits and creates new reporting obligations.
New affidavits (DJ 1960 to 1964), aimed at collecting detailed information on:
– Financial transactions
– Investment funds
– Leasing contracts
– Digital assets
The purpose is to strengthen the availability of background information that will later be compared with the data reported in Form 22 and with information provided by third parties. Beginning February 14th, the IRS will start publishing the details of these new affidavits, at which point the precise information required for each form will be available.
3. Changes to traditional affidavits
For Tax Year 2026, the Chilean IRS updated the instructions for several longstanding affidavits, including:
– DJ 1887, related to remunerations.
– DJ 1835, concerning leased real estate.
– DJ 1926, which determines the First Category taxable base.
However, these are not the only obligations affected. Exempt Resolution No. 104 also introduces changes to a broader set of affidavits, such as DJ 1820, 1829 and 1866, among others. These updates include adjustments to formats, new mandatory fields, and revisions to the validation rules applicable to each affidavit.
4. Implementation of Law No. 21.713
Law No. 21.713, which introduced improvements to tax compliance mechanisms, is reflected in various instructions issued by the IRS. The areas addressed include standards for expense eligibility, criteria for income classification, parameters applicable to Tax Equity (CPT, for its initials in Spanish), requirements for documentary consistency and traceability across accounting, corporate, and tax records.
These guidelines are part of the analysis applied by the IRS during the review and preventive audit stage.
5. New requirements for independent workers and entrepreneurs
- Progressive increase in withholding on service fee invoices (boleta de honorarios, in Spanish)
Beginning in 2026, the withholding applied to individuals issuing service fee invoices increases from 14.5% to 15.25%. This rate will continue rising gradually until reaching 17% in 2028, according to the schedule established under Law No. 21.133. This adjustment aims to ensure that independent workers access social security coverage equivalent to that of dependent employees, including family allowances, social insurance, protection against occupational accidents and diseases, pensions, healthcare access, and the SANNA (Chilean insurance program).
- Obligation to formalize beginning of activities before the IRS
As of January 2nd, 2026, individuals and businesses that regularly engage in economic activities must register their beginning of activities before the IRS in order to operate with electronic payment platforms, marketplaces, payment service providers, public and private institutions and financial entities.
To support the transition toward formalization, the IRS offers various platforms and assistance mechanisms, including the IRS website, the Capacita SII platform, and the “Mi Negocio Cumple” portal (all official platforms and websites of the Chilean IRS).
- Exceptions to the obligation
The regulation establishes exceptions for:
– Individuals conducting subsistence-level activities with income up to 5 UTM
– Fair trades, who will have the first semester of 2026 to join the corresponding registries
It is important for companies to anticipate and begin preparing to address these changes. Well‑informed tax advisory can be a valuable in meeting the new requirements, ensuring compliance with the regulations, and avoiding associated penalties.
For questions regarding the AT2026 Income Tax Filing process you may contact our Unitax team.