Compliance
Chile’s New Reporting Duty for Digital Content Creators: What Content Providers Need to Know
Chile will require digital creators and platforms to disclose annual income details under DJ N° 1965 starting in Operación Renta 2027—this article explains who is affected and how to prepare.
By NomadicTax Research Team • 5-8 min read • September 13, 2026
## Overview of DJ N° 1965
Chile’s Servicio de Impuestos Internos (SII) introduced **Declaración Jurada Annual N° 1965**, a new reporting requirement for creators of digital content and platforms acting as intermediaries. Effective from **Operación Renta 2027** (i.e. for income earned in the 2026 tax year), this affects individuals and entities domiciled or resident in Chile who receive retributions via digital platforms. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Who Must Comply?
- **Digital content creators** (“influencers,” streamers, etc.) and companies providing digital content services with domicile or residence in Chile.
- Platforms that intermediate between creators and users (e.g. Sponsor, Onfayer, UGC, Arsmate).
- Both **natural persons and legal entities, communities**, etc., as long as earnings are generated via these intermediated digital channels. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## What Must Be Declared
The DJ 1965 requires reporting of:
- **Amounts perceived and/or accrued** by creators or content-provider companies in Chile.
- Income, retributions, or monetary compensation from subscribers/users managed through digital platforms.
- Entities must report creators’ names, residency status, and amounts paid or accrued during the full calendar year. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Relevant Deadlines & Timing
- First reporting obligation is due **March 29, 2027**, covering income derived in **2026**.
- Although the declaration is annual, creators should begin tracking and organizing documentation now to ensure compliance. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Examples & Impact
- A YouTuber residing in Santiago who earns via Patreon or ad platforms must report those earnings via DJ 1965 in March 2027.
- A company hosting digital courses and profiting from platform fees must include provider and platform relationships in its report.
- Failure to file on time may expose creators and platforms to penalties.
## Actionable Steps for Compliance
1. **Register your platforms and relationships**—know through which intermediaries you receive income.
2. **Track all income and document payments**—whether received, accrued or in foreign currency.
3. **Gather auxiliary data**—names, taxpayer IDs of creators, residency status, amounts.
4. **Use correct tax advice** if your activity spans multiple jurisdictions—digital platforms abroad may also have reporting obligations.
5. **Mark your calendar** for March 29, 2027 and build internal process now (quarterly reconciliations, etc.).
## Why It Matters
- **Transparency & traceability**: SII gains better visibility over a fast-growing digital sector.
- **Potential liabilities**: Those who previously ignored such income or misreported may face exposure.
- **Professionalisation**: Helps content creators treat their activity as a business—leading to better financial discipline.