The 2026 tax year transfer pricing season in Chile has begun. The Chilean Internal Revenue Service (SII) has established four sworn statements related to transfer pricing:

  • Form No. 1907 on Transfer Pricing;
  • Form No. 1937 corresponding to the Country-by-Country Report (CbCR);
  • Form No. 1950, known as the “Master File”;
  • and Form No. 1951, known as the “Local File”, whose official filing deadline is June 30, 2026.

Extension of the filings

However, it is very important to note that Resolution 64 of June 2024 established the methodology for the automatic extension of the filing deadlines for these returns. This means that, since then, the submission of these four filings may be made between July 1 and September 30 of each year. The reform provides that no formal extension request is required, as the filings are deemed automatically extended when submitted within that time frame.

Therefore, these updated deadlines should be taken into consideration in order to properly manage the requirements established by the SII.

Planning and proper preparation

If you would like to learn more about the transfer pricing compliance obligations required by the SII, you may consult the annex that has been prepared. This document compiles key information, including the requirements that obligated taxpayers must meet and the supporting documentation generally requested by the SII during a review.

Access the annex ‘Transfer Pricing Compliance TY26’.

Chile has become a global benchmark in mineral extraction, with numerous foreign companies entering the Chilean market. Its importance within the region may make it the hub your multinational group needs to operate across Latin America.

If you are interested in transfer pricing management in Chile, contact our TPS by Auxadi experts to learn more about our services.

Author:

Belén Isla

Tax Manager – CL

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All information contained in this publication is up to date on 2026. 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.