Digital Nomad
Compliance Spotlight: New Digital Content Reporting Obligation in Chile (DJ 1965)
Chile's SII has introduced a new annual tax declaration for creators and platforms—understanding DJ 1965 is essential for influencers, content providers, or intermediation platforms residing or domiciled in Chile.
By NomadicTax Research Team • 5 min read • September 14, 2026
## What is DJ 1965?
DJ 1965 is the “Declaración Jurada Anual sobre Montos Percibidos y/o Devengados por Creadores de Contenido Digital y Empresas Proveedoras de Contenido Digital”, required from **Operation Renta 2027** onward. It targets:
- **People or legal entities** generating or distributing content (videos, texts, live streams, images, etc.)
- **Platforms intermediating between users/subscribers and creators**
- Creators or providers with **domicile or residency in Chile** ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
Platforms like Onfayer, Sponsor, UGC, and Arsmate are explicitly mentioned. Both creators and platforms must report the amounts received or accrued through these intermediated digital services. The first filing date is **March 29, 2027**, reporting income from the prior year. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Why This Matters
- **Increased data transparency**: The SII aims to centralize data previously fragmented through boletas, invoices, or platform-data.
- **New compliance obligations** even for small creators who may not have submitted specific forms in the past. If you generate content and monetize through platforms, you're likely subject.
- **Income tax consequences**: Once incomes are declared, they become taxable under the regular Chilean tax regime for services, boletas/honorarios, salary equivalent, etc.
## What Creators and Platforms Must Do
| Stakeholder | Obligation under DJ 1965 | Sample Action Items |
|-------------|-----------------------------|----------------------|
| **Creators** | Report amounts received or accrued via platforms, issue correct documents (boletas or invoices), align with existing income tax filing | Keep detailed records from platforms, ensure fascia (legal status), estimate taxes to avoid surprises. |
| **Platforms / Intermediaries** | Provide information about creators and income flows in their platforms domiciled in Chile or operating with clients in Chile | Implement systems to collect, verify creators’ tax status, integrate reporting tools to gather monthly/yearly totals. |
## Example Scenario
Ana is a Chilean influencer who uploads video content to multiple platforms, some international. She earns subscriber payments and sponsorship income via platforms with offices in Chile. Under DJ 1965, both she and the platform intermediating sponsorships must report these totals. If she fails to issue proper boletas, her taxable income could be underreported, risking future audits or sanctions.
## Tips to Stay Compliant
- Verify **your residency status** and whether that subjects you to full tax reporting in Chile.
- Request proper documents from platforms for income (boletas, facturas) and preserve all invoices and platform statements.
- Allocate time and budget for the **first DJ 1965 filing in March 2027**—it may require adjustments in bookkeeping and platform‐data reconciliation.
- If working with international platforms, check if they meet the intermediary criteria under Chilean law.
DJ 1965 shows Chile’s move toward stronger taxation of the digital economy—creators and platforms must act now to prepare smooth compliance.