The Income Tax Filing process does not end with the submission of Form 22 in April. For taxpayers with investments, financing, or business activities abroad, there is a set of international affidavits (“DDJJ”, for its initials in Spanish) whose omission or incorrect filing may result in fines and tax audit flags to the submitted Form 22.
Key affidavits
DJ 1929 is central filing regarding operations abroad. It must report all investments held outside Chile as of December 31st of the relevant year, regardless of whether they generated income subject to taxation in Chile. If any income exists —dividends, interest, royalties, capital gains— the affidavit also should report the withholding tax.
DJ 1930 reports indebtedness with foreign creditors, relevant for monitoring the deductibility of interest under thin capitalization rules (Article 41 F of the Income Tax Law or LIR, for its initials in Spanish).
DJ 1952 requires reporting the existence of trusts established under foreign law, identifying the settlor, trustee, and beneficiaries with domicile or residence in Chile.
For multinational groups, DJ 1907 details transactions with related parties abroad (transfer pricing, Article 41 E LIR), DJ 1913 provides a tax characterization of the global structure, and DJ 1950 —Master File— delivers a consolidated view of the group.
All these affidavits are due by June 30, without prejudice to the fact that DJ 1907, 1937, 1950 and 1951 may be extended by up to 3 additional months under the terms of Article 41 E No. 6 of the LIR.
TY2026 update: crypto-assets
For this Tax Year, the Internal Revenue Service (SII, for its initials in Spanish) incorporates two new international affidavits related to digital assets:
DJ 1963, created by Exempt Resolution No. 113 (August 26th, 2025), requires crypto-asset service providers (exchanges, wallets) to report on users with foreign tax residency.
DJ 1964, created by Exempt Resolution No. 114 (August 26th, 2025) under the OECD’s CARF framework, establishes an equivalent obligation for users with domicile or residence in Chile.
In both cases, the reporting obligation falls on the platform, not directly on the taxpayer. However, the reported information is available to the SII, increasing its capacity for cross‑checking and auditing digital asset transactions with a cross‑border dimension.
Form 22
Form 22 summarizes all taxpayers’ income (Chilean and foreign source), and its validity depends on consistency with international affidavits.
For individuals, the cross‑check is direct: foreign‑source income reported in DJ 1929 must match the information stated in Line 12 of Form 22 (foreign income subject to Global Complementary Tax) and Line 13 (salaries and similar income from foreign sources). Any discrepancy constitutes an inconsistency that the SII detects automatically.
Transfer pricing adjustments reported in DJ 1907 must be reflected in the First Category Tax (IDPC, for its initials in Spanish) tax base, while income remitted abroad subject to Additional Tax is cross‑checked against DJ 1930.
The SII systematically compares both sets of information —and also contrasts them with data obtained through international automatic exchange mechanisms (CRS/AEOI)— so inconsistencies between affidavits and Form 22 represent direct indicators of potential audit activity.
Thus, planning the Income Tax Filing process with an exclusive focus on the April Form 22 is insufficient for taxpayers operating internationally. The proper filing of international affidavits —timely and accurate— is now a key compliance requirement, and failure to comply carries concrete consequences: fines and increased exposure to SII audits.
For broader advice on this matter, you may contact our Unitax team.