Chile Updates Large Taxpayer List and Criteria Effective January 2026

• Chile’s tax authority (SII) updated the large taxpayer list and revised definitions and criteria for classification, effective 1 January 2026.
• New criteria include annual sales of at least 75 million UF or being part of a multinational group with specific reporting obligations.
• The SII Director retains discretion to include or exclude entities, especially those in critical sectors like banking and mining, regardless of revenue.
• Administrative procedures were established for adding or removing companies, with classified taxpayers generally remaining on the list for at least three years.
• Companies undergoing mergers, divisions, or transformations typically stay on the list if their Tax ID does not change.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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