Chile continues to strengthen its oversight of the digital economy from a tax perspective.

The Chilean Internal Revenue Service (SII) has issued Exempt Resolution No. 69 of 2026, establishing a system that enables taxpayers without domicile or residence in Chile to register, file returns, and pay VAT on certain digital services provided to users located in the country.

Although the measure has been particularly communicated in connection with foreign online betting platforms, gambling services, casinos, and similar activities, its scope is broader and signals a clear trend toward increased tax control over cross-border digital business models.

In this context, foreign companies, multinational groups, technology providers, and payment ecosystem players should assess, among other aspects:

• Whether they have users or customers located in Chile;
• Whether the services provided are subject to VAT;
• Whether their systems allow identification of Chile-based transactions;
• Whether there is sufficient traceability to respond to tax audits;
• Whether tax, legal, compliance, technology, and payments functions are properly aligned.

Digital tax compliance is no longer limited to accurate filing. It also requires supporting evidence, robust processes, and sound internal governance.

In the specific case of online betting platforms—whose legality remains under discussion—a rationale akin to the so-called “Capone Doctrine” may apply: the existence of legal controversy does not necessarily preclude the applicability of tax obligations on effectively carried out transactions. Nevertheless, opposing arguments remain, particularly from the standpoint of legality and the need for consistency within public administration.

For further information, please refer to the document below or contact us at info@chirgwin.cl.