The Chilean Internal Revenue Service (SII, for its initials in Spanish) has provided a support platform aimed at intermediaries, designed to accompany the entire 2026 Income Tax filing process (Operación Renta, in Spanish). Its purpose is to improve the quality of the information reported and to reduce the possibility of subsequent observations, serving as a guide for filings such as Affidavit Forms (Declaraciones Juradas, or DJ, for its initials in Spanish) DJ 1879, DJ 1887, DJ 1947 and DJ 1948.
The platform is structured in three stages: before, during and after the submission of Affidavit Forms.
- “Before filing”
Focused on the prior review and preparation of Affidavit Forms. The Chilean IRS provides information regarding the most frequent errors detected in affidavit filings.
It also identifies specific fields where recurring inconsistencies tend to arise, considering that the information reported is subsequently cross-checked against other data sources used by the Chilean IRS in its validation processes.
- “During filing”
This section brings together the support materials available at the time Affidavit Forms are being submitted through the IRS’s systems.
In this space, the platform centralizes:
- General instructions and operational guidance associated with the filing process.
- Access to checklists, assistants and support guides intended to facilitate the submission of information.
- Reference materials related to the filing of affidavits.
- “After filing”
This section is aimed at monitoring Affidavits Forms that have already been submitted. Once and Affidavit Form is filed, the IRS’s performs information cross-checks with other data sources, which may result in the filing being classified as accepted or observed.
At this stage, the platform allows users to:
- Review the status of submitted Affidavit Forms.
- Identify the most common observations associated with the main affidavit filings, including DJ 1879, DJ 1887, DJ 1943, DJ 1957 and DJ 1948.
- Access general guidance for reviewing and correcting detected inconsistencies.
We recommend this portal to those who require assistance in understanding and preparing a correct filing. Integrating these review stages before, during and after submission will help reduce risks, avoid reprocessing, and anticipate potential observations in the AT 2026 Income Tax filing process.
For more complex processes and/or further advisory on this matter, you may contact our Unitax team.