Compliance
New DJ 1965 in Chile: Obligations for Digital Content Creators Effective 2027
Chile’s SII has introduced Declaración Jurada Nº 1965, imposing annual reporting on digital content creators and platform providers with residence or domicile in Chile, starting Renta 2027.
By NomadicTax Research Team • 5-8 min read • September 6, 2026
## What is DJ Nº 1965?
La **Declaración Jurada Anual Nº 1965** is a new reporting obligation established by the Servicio de Impuestos Internos (SII) through Resolución Exenta SII Nº 113 (published 31 August 2026). It mandates that individuals, legal entities, communities or other entities, with domicile or residence in Chile, that receive income through digital platforms, must disclose **montos percibidos y/o devengados** (amounts received or accrued) via intermediaries, subscribers or users. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Who is affected?
- **Creators of digital content** who produce, distribute, broadcast or monetize content via platforms (e.g. influencers, streamers) whether in Chile or abroad, but with Chilean residence or domicile. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
- **Platform providers** that manage, admin, or intermediate income flows between creators and users, domiciled or resident in Chile. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Key requirements & deadlines
- The DJ must be submitted **annually** and will be in effect starting **Operación Renta 2027**. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
- The report is due **29 of March**, covering **income obtained in the prior year**. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
- Information to include:
* Identity and residence/domicile of creator or provider.
* Details of all “retribuciones monetarias” (monetary compensations) via platforms between users/subscribers.
* Income amounts both **percibidos** (received) and **devengados** (earned, even if not yet paid). ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
## Implications for compliance & taxation
- **Transparency & tax base expansion**: SII obtains centralised data on digital content incomes, previously fragmented or informally reported. Platforms will complement tax documents already issued (e.g. boletas de honorarios), but now aggregated via this DJ. ([sii.cl](https://www.sii.cl/noticias/2026/010926noti02pcr.htm?utm_source=openai))
- **Greater risk of audit and penalties**: Creators failing to report may face mismatches between DJ data and tax returns. It raises liability for platforms too in properly collecting and passing on information.
- **Need for clear accounting**: Digital creators should maintain records on platform revenue split between paid vs accrued, international vs national platforms, fees or commissions deducted, and document remittances properly.
## Practical Examples & Actionable Tips
| Scenario | Obligated? | What to Do |
|---|---|---|
| Chile-based influencer earning via YouTube & Sponsor | Yes | Track monthly revenues, keep clean ledger, get invoices or boletas; prepare for DJ 1965 submission in March 2027 |
| A digital agency abroad servicing Chilean clients | It depends | Only if agency has Chilean domicile/residence or platform is Chilean; if yes, track amounts from Chilean users separately |
| Platform provider (e.g. Sponsor) with global operations | Yes, if domiciled/resident in Chile | Must collect data from creators, aggregate, report via DJ 1965 |
## Tips to prepare now
- Register ingresos digitales separately in accounting systems.
- For creators: request invoices or proper documentation for incomes from platforms.
- For platforms or agencies: map out creators you work with in Chile, set up data collection systems early.
- Speak with a tax professional by late 2026 to estimate tax impact of your income reported via DJ 1965.
## Why it matters
Chile’s SII is enhancing its **fiscal transparency** framework and expanding its **tax enforcement scope** in digital economy. This helps align with global trends (e.g. OECD rules, digital services tax), and ensures digital creators and platforms contribute fairly. For creators, planning ahead is crucial to avoid surprises.