Compliance
Chile’s Temporary Relief Measures for Taxpayers Impacted by Natural Disasters
Chile SII is offering extended deadlines, waived penalties and other relief for property tax obligations in Ñuble, Biobío & Concepción after fires; vital for affected property-owners.
By NomadicTax Research Team • 5-8 min read • August 29, 2026
## Context & Affected Areas
Chile has faced **severe forest fires** affecting properties in the **Region of Ñuble** and the **communas of Concepción, Penco, and Tomé (Region of Biobío)**. To alleviate financial burdens, the **Servicio de Impuestos Internos (SII)** along with Tesorería General de la República have enacted **temporary tax relief measures** for affected taxpayers. ([sii.cl](https://www.sii.cl/normativa_legislacion/resoluciones/2026/reso24.pdf?utm_source=openai))
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## Relief Measures Provided
1. **Payment deadline extensions** for **impuesto territorial 2026** property tax in four equal installments—those due in 2026 will instead follow the payment schedule as if they were 2027.
* Contributors may also pay all the due amounts up to **31 December 2026** without penalties. ([sii.cl](https://www.sii.cl/normativa_legislacion/resoluciones/2026/reso24.pdf?utm_source=openai))
2. **Condonación completa de intereses penales** (full waiver of penalty interest) for payments made late for property tax installments accruing from **April through December 2026** for properties in the affected areas. ([sii.cl](https://www.sii.cl/normativa_legislacion/resoluciones/2026/reso24.pdf?utm_source=openai))
3. Opportunity to **request reassessment of property valuations** (avaluó) for properties that have substantially lost value due to the fires—subject to certain declarations of disaster zones under Decretos Supremos. ([sii.cl](https://www.sii.cl/normativa_legislacion/resoluciones/2026/reso24.pdf?utm_source=openai))
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## Who Qualifies?
- Properties located in **Región del Ñuble** or the **comunas of Concepción, Penco, Tomé in Biobío** officially declared as disaster zones.
- Applies to property owners who hold real estate subject to **impuesto territorial 2026**.
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## Practical Steps for Affected Taxpayers
- Check official decrees to confirm if your property is within a **zona de excepción constitucional por catástrofe**. If yes:
* Contact the SII to apply for valuation reassessment.
* Register for the extended payment schedule via TGR or SII channels.
- Gather documentation showing damage or loss of value. Photographs, insurance reports, municipal declarations can help.
- If installments are already past due between April-Dec 2026, pay before **31 December 2026** to avoid interest.
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## Example Case
Luis owns a house in Concepción that suffered damage in recent fires. His four quarterly property tax payments in 2026 were due through midyear. Under these measures, he can defer all payments, pay them in four equal parts matching 2027’s schedule, or pay everything by December without penalty interest. Also, he can ask for a revaluation if the fire materially lowered his property's assessed value.
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## Implications & Tax Planning Insights
- **Cash flow relief**: The postponements help liquidity for homeowners and businesses.
- **Valuation loss**: Reassessment can lower ensuing property tax burdens.
- **Municipal services**: Lower collected property taxes may impact municipal budgets—good to monitor service changes.
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By acting promptly, documenting thoroughly, and applying these reliefs, taxpayers in affected Chilean regions can significantly reduce losses and maintain compliance under more forgiving terms.