Chile: reporting creators' income is the responsibility of the platforms concerned

SII Resolution No. 113 introduces annual return No. 1965 from tax year 2027. It covers operators domiciled or resident in Chile that, through digital platforms, manage, administer or intermediate remuneration paid by users to content creators or providers.

This information-reporting obligation therefore falls on a platform meeting those conditions, not on every creator simply because of their activity. The return covers beneficiaries domiciled or resident in Chile and amounts received or accrued during the preceding calendar year; it must be filed by 29 March.

For an operator, preparation requires linking identified beneficiaries to the flows administered during the reference year. The total transfers made may not necessarily capture the amounts received or accrued referred to in the legislation. For a creator, reconciling platform statements with their own documents helps identify discrepancies requiring explanation. This documentary check does not, however, replace examination of their tax treatment.

Centralising this information does not, by itself, determine the creator's personal tax liability. Their activity and the income concerned still need to be classified, while distinguishing their own tax records from the information return for which the intermediary is responsible.