The tax authorities have provided a new reporting format for the declaration that Chilean individuals and foreign individuals that have been domiciled or resident in Chile for more than 3 years must file a return by 19 March 2014 to report foreign sourced income received in 2013, along with certain related information. Information reported in the declaration should be consistent with the information provided in the individual’s annual tax return, which is due by 30 April.
Related Posts

Chile: SII establishes VAT refund procedure for new home sellers
Chile’s tax authority, the Internal Revenue Service (SII) announced on 30 October 2026 that it issued Resolution Ex.
Read More
Chile: SII introduces 10% substitute tax on historical untaxed corporate profits
Chile's tax administration, the Internal Revenue Service (SII) announced the implementation of the Substitute Single
Read More
Chile introduces corporate tax cuts, investment incentives under new law
Chile published Law No. 21.850 in the Official Gazette on 17 October 2026, enacting a wide-ranging fiscal, regulatory,
Read More
Chile: SII clarifies tax treatment of directors’ fees paid by foreign companies
Chile’s tax administration (SII) has issued Official Ruling No. 2695 on 8 October 2026, which provides definitive
Read More
Chile: SII to ease property tax for disaster-hit homes in 2026
Chile’s tax administration, the Internal Revenue Service (SII) announced on 19 October 2026 that it will offer
Read More
Chile: SII updates second-category income tax rates for October 2026
Chile’s tax authority (SII) issued Circular No. 37 on 11 September 2026, providing guidance on second-category income
Read More