/ Affidavit No. 1929: Deadline is June 30

June 30 is the deadline for filing Affidavit No. 1929, which requires taxpayers to report foreign investments and income. With the deadline just days away, it is essential to review what information must be reported, taking into account recent clarifications from the Internal Revenue Service (SII) and the required documentation to avoid potential issues.

We remind you that next Tuesday, June 30, is the deadline for filing Affidavit No. 1929, through which taxpayers residing in Chile must report to the Internal Revenue Service (SII) any investments held abroad—including equity interests, financial accounts, securities, and investments in funds— as well as foreign-source income, such as dividends and interest, earned during the previous fiscal year.

Additionally, the Internal Revenue Service recently issued Official Letter No. 1,465 of 2026, providing clarifications regarding the tax treatment of foreign-source income and the documentation required to support credits for taxes paid abroad.

Given the upcoming deadline, we recommend that you review in a timely manner whether you are subject to this obligation, as well as any investments and income held abroad and the corresponding supporting documentation. Please note that failure to file this return, or filing it incompletely, incorrectly, or late, may result in fines ranging from 10 to 50 UTA.