SII has waived interest and fines for taxpayers in Ñuble and Biobío affected by recent wildfires. The relief covers late VAT, income tax, and provisional payments for December 2025 and January 2026, provided declarations are filed online by 28 February 2026.
The Chilean Tax Administration (Servicio de Impuestos Internos, SII) has announced an automatic remission of interest and fines for taxpayers impacted by the recent wildfires in the Ñuble and Biobío regions.
The relief applies to late filings and payments of VAT, provisional monthly payments, and non-resident withholding income tax for the December 2025 and January 2026 periods.
Taxpayers must complete their submissions online by 28 February 2026 to benefit from the measure, as outlined in Resolution Ex. SII No. 14-2026, published on 19 January 2026.
Eligible taxpayers include those with registered headquarters in the following communes:
- Ñuble: El Carmen, Quillón, Coelemu, San Ignacio, Pinto, San Fabián, Coihueco, San Nicolás, and Ranquil.
- Biobío: Laja, Florida, Concepción, Penco, Tomé, Coronel, and Santa Juana.
The condonation automatically covers penalties on Form 29 (Monthly Declaration and Simultaneous Payment of Taxes, including VAT) and Form 50 (Monthly Declaration and Simultaneous Payment of Income Tax).
