Compliance
Relief Measures in Chile: How Businesses in Antofagasta Can Navigate Tax Forgiveness After the Catastrophe
Businesses in Antofagasta affected by the recent weather emergency have until November 30, 2026 to declare or pay Chilean taxes without penalties. This article walks through who qualifies, what forms to use, and how to ensure eligibility under the new SII resolution.
By NomadicTax Research Team • 5-8 min read • September 1, 2026
## Context: What Happened in Antofagasta
In Chile, disaster struck in Tocopilla and María Elena (Region of Antofagasta), prompting the government to declare a state of emergency due to severe storm-related damage. As a response, **Servicio de Impuestos Internos (SII)** issued **Resolución Exenta N°104** granting automatic **condonación automática** (forgiveness) of *interest and penalties* for late payments and declarations on **Formularios 29 and 50** (monthly VAT and other taxes) for taxpayers in the affected communes. ([sii.cl](https://www.sii.cl/noticias/2026/190826noti01smn.htm?utm_source=openai))
## Who’s Eligible and What’s Covered
- **Affected communes:** Tocopilla and María Elena in Antofagasta.
- **Which taxes:** Monthly VAT (Formulario 29) and other monthly taxes (Formulario 50).
- **Forgiveness applies to:** Interests and penalties for late declarations or payments.
- **Deadline:** Declare and settle up to **30 November 2026** without penalties. ([sii.cl](https://www.sii.cl/noticias/2026/190826noti01smn.htm?utm_source=openai))
## Actionable Steps for Affected Businesses
1. **Identify eligibility** – Confirm your operations are in Tocopilla or María Elena and that you have Formulario 29 or 50 obligations.
2. **Prepare documentation** – Maintain records of past due taxes, missed deadlines, and any impairment due to the catastrophe.
3. **Submit declarations or payments online** – Use SII’s electronic portals; the forgiveness applies when you submit online within the extended period.
4. **Check the correct form** – Ensure you're using Formulario 29 or 50 as required.
## Impact & Examples
- **Small retailer in María Elena** struggled after flood damage. Late on VAT filing, but due to the resolution, only underlying VAT owed—**no penalties or interest** if submitted by 30 November.
- **Mining contractor in Tocopilla** missed deadline for just one monthly payment. Under this resolution, the total owed equals principal without extra costs.
## Key Takeaways and Considerations
- This measure only delays the financial burden of late filing/paying—*not* the underlying tax liabilities.
- It’s limited in time and geography—don’t assume it applies elsewhere.
- Even with forgiveness, keeping up with deadlines after November is essential as penalties will resume.
- For companies with multiple operations, only those located in the declared emergency areas benefit.
**Bottom line**: Businesses in Antofagasta affected by recent catastrophes have a window through 30 November 2026 to catch up on VAT and related monthly obligations without interest or fines. Use this opportunity wisely.