The Chilean Internal Revenue Service (SII) officially launched the 2026 income tax season on April 1, requiring individuals and companies to declare annual earnings via Form 22. Authorities expect more than 5.1 million declarations this year, with over 4.1 million proposals already prepared to assist taxpayers.
According to reports from El Mostrador, the deadline to submit Form 22 runs from April 8 to April 30. The timing of the filing directly determines when taxpayers receive their refunds.
Those who file between April 1 and April 8 can expect payments on April 29. Filers between April 9 and April 23 will receive funds on May 15, while the final group, filing between April 24 and May 8, will see deposits on May 27.
Anyone opting for payment via check will receive their money on May 29, regardless of their filing date. The SII recommends that taxpayers carefully review all information before submission to avoid errors that could delay payments.
Automated monitoring of bank transfers
Simultaneous with the tax season, the SII is intensifying its monitoring of digital transactions. The tax agency now triggers an automatic report if an individual receives more than 50 transfers from different senders in a single month or more than 100 transfers within six months.
El Mostrador reports that exceeding this threshold does not trigger an immediate fine or charge. Instead, the limit serves as a trigger for the SII to identify recurring movements potentially linked to undeclared income or informal commerce.
This automated analysis aims to detect tax evasion and unformalized commercial activity. While occasional payments, such as those for school fundraisers or charity raffles, are generally not reviewed, the SII may request justification for the origin of funds if patterns emerge.
Taxpayers using personal bank accounts to receive frequent payments for goods or services are encouraged to formalize their activities. Failure to declare identified income can lead to the SII requiring the initiation of economic activities, the collection of back taxes, and the application of corresponding fines.
Individuals can check if they have been reported by accessing the SII website, where the agency provides information regarding received bank data. For the current tax season, the SII system automatically indicates whether a taxpayer is entitled to a refund, a payment, or if there are no movements to report.
