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Chile: Foreign online betting platforms subject to VAT; other tax developments

Summary of recent tax developments

june 29, 2026

Ruling No. 69/2026 provides that foreign platforms that provide betting, gambling, and online casino services to users in Chile are subject to VAT as digital services and must register, declare, and pay the tax under the simplified VAT regime for remote services.

  • VAT must be applied on the total of incomes received, without distinguishing its nature.
  • Taxpayers who do not comply with declaring or paying may be excluded from the system, without prejudice to other audit actions.
  • It is required to regularize previous periods (up to 36 months), by declaring the VAT due.

Read a June 2026 report prepared by the KPMG member firm in Chile

Other tax-related developments discussed in this report include:

  • Ruling No. 1184/2026: Equity reorganization and GAAR application
  • Ruling No. 1149/2026: Promotional pricing and GAAR application
  • Ruling No. 1199/2026: International remote work
  • Ruling Nos. 1259/2026 and 1197/2026: Voluntary pension savings (APV) withdrawals
  • Ruling No. 1195/2026: VAT exemption on imports of capital goods
  • Ruling No. 1203/2026: Instant depreciation on built property
  • Ruling No. 1122/2026: Electricity compensation and billing treatment

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