Taxes · 🇨🇱 Chile
Crypto and tokenized asset taxes in Chile
Gains from selling crypto (sale price minus CPI-adjusted cost) are taxed under the progressive Global Complementario tax when received; habitual traders also pay First Category tax.
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Crypto
Gains
Progressive Impuesto Global Complementario on the gain (mayor valor), cash basis
Losses
SII addresses carry-forward of crypto losses only for taxpayers with full accounting; no clear rule for private individuals found.
Also
Cost is the purchase price adjusted by CPI from the month before purchase to the month before sale. If the sale is habitual or the crypto belongs to a sole proprietorship, the gain is taxed under First Category tax plus Global Complementario (with a credit). Gains on foreign exchanges must also be declared.
Income and tokenized assets
Staking, lending, yield
No specific SII guidance found on staking, lending, DeFi yield or airdrops. Under general rules they are income and fall under the Global Complementario when received.
Tokenized stocks, bonds, funds
No specific guidance. SII's crypto FAQs cover cryptocurrencies only; whether tokenized shares, ETFs or bonds follow securities rules (for example the exemptions for listed Chilean shares) or the crypto rules has not been addressed.
Filing
Tax year
Calendar year; annual income tax return (Form 22) filed in April of the following year
Reporting
Individuals declare crypto gains in the annual Form 22. SII Resolution 113 of 26 Aug 2025, based on the OECD CARF, requires digital-asset service providers to file an annual sworn statement (Form 1963) on their users. Crypto sales are not subject to VAT.
Tax authority
Watch out
- Keep purchase records: the cost must be CPI-adjusted month by month.
- Frequent trading can be treated as habitual and taxed more heavily.
- Gains on foreign platforms are taxable in Chile too.
Sources
- SII FAQ: how the gain is determined for individuals · sii.cl
- SII crypto FAQ index · sii.cl
- SII news on provider reporting (Sept 2025) · sii.cl
- Resolution 113 of 2025 (vLex) · vlex.cl
Not confirmed
- Exact first filing deadline under Resolution 113 (one result says 30 June 2026) not read on sii.cl.
- VAT exemption for crypto sales seen in the SII FAQ list title and press, answer text not read.
- Staking, DeFi and airdrop treatment: no SII guidance found.
- Existing summary (29 Oct) is consistent; no correction.
Researched 2026-11-01 for private individuals resident in Chile. Information, not tax advice — rules change; check the tax authority before you file.