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)
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)
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)
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)
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
- Register your platforms and relationships—know through which intermediaries you receive income.
- Track all income and document payments—whether received, accrued or in foreign currency.
- Gather auxiliary data—names, taxpayer IDs of creators, residency status, amounts.
- Use correct tax advice if your activity spans multiple jurisdictions—digital platforms abroad may also have reporting obligations.
- 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.