Compliance
How to Navigate Chile’s New DJ 1965: Digital Content Tax Compliance for Creators
Chile has introduced the Declaración Jurada Anual N° 1965 for digital content creators and enterprises—here’s what you need to know to comply when it becomes effective in Operación Renta 2027.
By NomadicTax Research Team • 5-8 min read • September 11, 2026
## What is DJ 1965?
Chile’s Servicio de Impuestos Internos (SII) has issued Resolución Exenta N° 113 on August 31, 2026, establishing the Declaración Jurada Anual N° 1965. This new annual return addresses income **received and/or accrued** by *creadores de contenido digital* (digital content creators) and **digital content provider companies**. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Who is covered?
This requirement applies to any natural person or legal entity, communities or other bodies with domicile or residence in Chile, which:
- Operate through websites, apps, or digital media platforms that intermediate between users/subscribers and creators/providers.([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
- Use audiovisual tools or equipment—videos, live streams, texts, presentations—to generate content, rather than purely knowledge-based personal services.([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Effective date & deadlines
- DJ 1965 will be operative as of **Operación Renta 2027**.([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
- Reporting deadline: **March 29, 2027**, for income earned in calendar year **2026**.([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Key obligations and information to disclose
The declaration must include:
- Total amounts **received and/or accrued** during 2026 from subscribers/users via digital platforms (monetary retributions, compensations, etc.)([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
- For both creators and digital content provider companies domiciled or resident in Chile([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
- Platforms intermediating these operations (local and foreign) must now facilitate or report through this DJ.([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Practical implications and planning tips
- **Start tracking income from January 1, 2026** carefully, splitting between per-platform revenues and net income after platform fees, as both may be relevant in different parts of the declaration.
- Ensure you have **proper TOKENS or credentials** for emissions of comprobantes (invoices, boletas), especially if replacing earlier informal or less formal documentation.
- Digital platforms may be required to share data; ensure contracts and terms of service align with expected disclosures.
## Example Scenario
*María generates short videos and sells courses through a platform based abroad. She holds Chilean domicile and earns CLP 10,000,000 in 2026 through subscribers and another CLP 5,000,000 via ads. Under DJ 1965, she must report the full CLP 15,000,000 by March 29, 2027. She must also ensure the platform’s residual fees are documented in case of deductions under other tax categories.*
## How this fits into broader compliance
- DJ 1965 complements already-existing obligations like issuing **boletas a honorarios** or electronic invoices.
- Failure to submit may trigger penalties under Chilean tax and administrative law.
- For foreign platforms without Chilean presence, there may be new obligations even for those without local domicile. Stay tuned as SII clarifies rules.([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Final takeaways
- DJ 1965 raises transparency for digital content income in Chile starting Operación Renta 2027.
- If you are a creator, company, or provider in this space, **prepare now**:
- Track revenues monthly,
- Gather documentation,
- Review contracts,
- Budget for potential tax liabilities.
Ensuring compliance early will reduce risk and ease administrative burden when deadlines arrive.