The Internal Revenue Service (SII) took a decisive step on October 1, 2025, by publishing Resolution No. 128, which integrates content creators and influencers into the Chilean tax system. The regulation recognizes their activity as a professional service, equating it to that of those who pay taxes in the Second Category, and establishes clear obligations, such as issuing receipts, withholding taxes, filing income tax returns, and paying contributions. With this, the SII seeks to provide certainty and formality to an emerging sector of the digital economy, promoting compliance and fiscal responsibility.
To whom does this measure apply?
The SII defines digital content creators or influencers as individuals who, personally and independently, generate, produce, distribute, disseminate, or exploit content through social networks or other digital platforms, whether domestic or foreign. This content includes images, videos, animations, presentations, texts, documents, live broadcasts, or audio recordings.
During Operation Income 2025, more than 31,000 taxpayers were identified who met this classification. Therefore, a large number of people who currently monetize their presence or content creation on digital platforms are affected by this regulation.
What obligations are established?
Start activities as a natural person (Second Category)
The resolution states that when the content creator operates as a natural person, they are required to initiate activities under the Second Category regime, which subjects them to income tax for this activity.
Issue an electronic fee receipt.
The income obtained by influencers for their activities must be documented using an electronic fee receipt. Thus, their activity will be equated to a professional service.
Some specific requirements for the invoice:
- It must be issued on the date the payment was received by the platform (domestic or foreign).
- It must be issued “in the name of ‘Digital Platform Users’, to generic RUT No. 44.444.447-9.”
- The amount must include the net amount received, minus the commission charged by the intermediary platform.
- If the payment was made in foreign currency, the exchange rate applicable on the day of payment must be used.
- In addition to the amount, the name of the platform through which the payment was made must be indicated in the description or details of the invoice.
Monthly withholding (14.5%) and annual return
Influencers who issue fee receipts are subject to:
- A monthly withholding of 14.5% of the income earned, which is declared and paid using Form 29 by the 20th day of the month following the month in which the receipt was issued.
- This provisional withholding serves as a credit against the Global Complementary Tax, which will be determined in the annual income tax return (April of the following year).
- Additionally, they must file an annual income tax return, using the information from the electronic invoices issued as the basis.
- As self-employed workers, they must also pay their corresponding social security contributions on their income tax return.
Deduct expenses or use presumed expenses.
The resolution allows two alternatives for deducting expenses in relation to income earned:
- Use a presumed expense of 30% of updated gross annual income, with a cap of 15 UTAs (Annual Tax Units).
- Or deduct the actual, duly documented expenses necessary to generate the income. In this case, the commission charged by the platform cannot be deducted if it has already been deducted from the declared income.
When the influencer operates as a company or sells products
When the nature of the activity changes—for example, when operating as a company, purchasing professional equipment, or selling physical products—the regulations stipulate that activities in the First Category and obligations specific to companies must be complied with:
Subject to VAT and income tax.
Issuance of invoices or sales receipts for goods or services.
Monthly VAT return (form 29) and accounting (complete or simplified depending on the regime).
If you provide services to a company (hired by it), the contracting company must withhold the fee receipt and comply with the corresponding withholding.
Why is this resolution important?
Adapting to the digital world
The digital economy and business models based on content creation on platforms require regulatory adjustments. The SII recognizes this by stating that it monitors “new business models that arise from changes in the economic context.”
The SII points out that this measure responds to international experience, where tax administrations such as those in Spain and the United States apply similar obligations to individuals who generate digital income, given that they share characteristics with traditional professional services. By clearly defining the applicable regime, the SII provides taxpayers with greater certainty regarding their obligations and makes it easier for those who wish to comply to do so correctly.
Recommendations for content creators
To avoid surprises and ensure compliance, the following best practices are suggested:
Verify your tax status: If you earn recurring income from digital content, check whether you should start activities as a Second Category individual or as a First Category company.
Issue the fee invoice correctly: Meeting the requirements (generic RUT, platform name, payment time, and commissions deducted) helps avoid formal errors that may lead to an audit.
Keep clear records of income and expenses: Even if you opt for presumed costs, it is advisable to document actual expenses if you wish to deduct them.
Calculate the monthly withholding (14.5%) and ensure it is paid on time: This payment functions as a credit toward your final tax and is mandatory.
Review the social security contribution regime: As self-employed workers, you are required to make contributions, which may also affect your annual tax return.
Assess when the activity should be migrated to a company: If you hire people, purchase equipment, or sell products, it is advisable to seek advice on the First Category regime, VAT, accounting, and other relevant matters.
Stay informed of updates: This resolution sets a precedent, but the regulations may evolve as digital models and taxation change.
For those who conduct business on digital platforms, this is a pivotal moment: regularization is no longer optional. Improving your accounting organization, complying promptly, and evaluating the most advantageous regime will not only give you peace of mind regarding taxes, but also legitimacy in the eyes of the public administration.