The implementation of   Law No. 21,850 on National Reconstruction and Economic and Social Development continues. Chile’s National Training and Employment Service (SENCE, for its initials in Spanish) has issued new guidelines updating the rules relevant to the tax incentive for employee training and anticipating some of the changes companies will need to consider over the next months. 

The changes were established through Exempt Resolutions N° 2484 and  N° 2486, both dated October 19th, 2026.  

What changes under the new guidelines? 

Exempt Resolution No. 2484 updates the technical and administrative requirements that courses submitted to SENCE must meet in order to be evaluated, approved and entered in the National Course Registry.  

The new guidelines establish requirements regarding: 

• How courses may be delivered, including in-person, distance and e-learning formats. 

• The technical design of training activities. 

• Course methodologies, learning outcomes and content. 

• The criteria, tools and mechanisms used to review learning outcomes. 

• For e-learning courses, requirements applicable to Learning Management System (LMS) platforms and mechanisms to verify participants’ attendance, progress and effective execution of the training.  

This means that training providers will need to review how their courses are structured and ensure that their supporting information, methodology, review methods and delivery formats adhere with the new SENCE requirements. 

The guidelines also include the amendments introduced by Law No. 21,850 to Article 10 of Law No. 19,518, which define the types of activities that may qualify as training. The rules exclude: 

• Predominantly recreational activities that do not develop verifiable job-related skills. 

• Activities intended only to satisfy formal compliance requirements and that are not directly aimed at improving employability, productivity, technological adaptation or job performance. 

• Activities conducted exclusively through self-instruction, without the effective involvement of an instructor, tutor or facilitator. 

In the latter case, effective involvement requires at least one mandatory instance of interaction, feedback or educational support, whether in person or remotely, as well as a review of the participant’s learning. 

What happens to courses that have already been approved? 

Exempt Resolution No. 2486 establishes a transitional procedure allowing courses that are already listed in the National Course Registry but do not meet the new requirements to be brought into compliance. 

Training providers will have six months from the publication of Law No. 21,850 on October 17th, 2026 to complete this process. 

Among other requirements, the adjustment process must ensure: 

• Effective instructional support throughout the learning process. 

• Reviews that make it posible to verify participants’ learning outcomes. 

• A reasonable number of training hours consistent with the course design. 

• That the course is genuinely focused on developing job-related skills and is not predominantly recreational, integration-focused or designed only to satisfy formal compliance requirements. 

• Where changes are required, the curriculum design, methodology, delivery format, duration and assessment methods, among other elements, may be adjusted, provided that the course remains substantially consistent with the main subject matter of the original course. 

If the adjustment request is approved, a new SENCE code will be issued and linked to the previous code for record-keeping purposes. The new code will retain the remaining validity period of the original course. 

If a course is not brought into compliance within the six-month period, SENCE will cancel its registration. 

Why are these new guidelines relevant? 

The guidelines establish the operational requirements that companies and training providers will need to meet in order to access the training tax incentive under the new regulatory framework. 

Companies that regularly use the SENCE training tax incentive should therefore review their training programs in advance to determine whether any changes are required for them to remain eligible under the new rules. 

The publication of these resolutions is one of the first administrative steps in implementing the changes introduced by the Reconstruction Law in relation to workforce training. Further guidelines and supplementary criteria for companies and training providers are therefore expected to be issued over the coming months. 

For further advice, please contact our Unitax team. 

Information updated as of October 2026. 

María José Vidal