Chile: changes in annual affidavits
During August 2025, the Internal Revenue Service (local tax authority) published updates regarding the tax obligations of taxpayers in Chile. Among these updates, the most notable are changes related to annual affidavits that supplement annual income tax returns, as well as the incorporation of new tax obligations.
Which statements are updated?
Among the modified sworn obligations, Form 1913 stands out. Its new name is 'Annual Sworn Declaration of Global Tax Characterization, Tax Sustainability, and Business Groups' (Declaración Jurada Anual de Caracterización Tributaria Global, Sostenibilidad Tributaria y Grupos Empresariales). Furthermore, the section 'Tax Sustainability' (information at the business group level) has been included.
This measure therefore includes questions regarding governance and institutional commitment. The disclosure and transparency of public entities, the tax control framework, and the management of tax risks applicable to the entities are also contemplated, in relation to the tax authority and cooperative compliance, among others.
Modifications have even been made to Article 8 No. 18 of the Tax Code, where the concept of 'Tax Sustainability' (Sostenibilidad tributaria) is introduced into local legislation. Its incorporation is carried out through Law 21,713 of October 2024, named the Tax Compliance Law (Ley de Cumplimiento Tributario).
What declarations are being added?
Furthermore, while some obligations are being updated, more annual affidavits are being incorporated.
The most prominent declaration is the one corresponding to assets delivered under leasing (Form 1961). Following this change, taxpayers who include this type of operation in their accounting records will need to request the corresponding certificates from the institutions that provide them with these operations.
Additionally, the requirement to report digital assets held by Chilean taxpayers residing abroad or within the national territory is highlighted (Forms 1963 and 1964).
Therefore, given the introduction of various changes to the affidavits in Chile, it is advisable to have a local partner who can support your company's international management. Hence, do not hesitate to contact Auxadi to learn more about its corporate legal services.
At Auxadi, we offer comprehensive services in accounting, tax, payroll, transfer pricing and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 26 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations.
Author:
Belén Isla
Tax Manager – CL
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All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.
