Cómo declarar criptomonedas en Chile
The SII considers gains from cryptocurrency sales as ordinary income and they must be declared in April's Income Tax Operation, without a special regime or fixed rate: they are integrated into the Global Complementary Tax.
Quick Tax Summary
- Tax type
- Ordinary income (Impuesto Global Complementario)
- Tipo aplicable
- 0% – 40% depending on bracket
- Tax-exempt minimum
- Exempt bracket of Global Complementario
- Crypto-to-crypto
- Yes
- Staking y recompensas
- Taxable income
- Losses
- Offsettable with income of the same nature
- Filing deadline
- April of the following year (Income Tax Operation)
- Formularios
- Form 22 and associated sworn declarations
- Sanciones
- Fines and interest from the Tax Code
- Autoridad fiscal
- Servicio de Impuestos Internos (SII)
Calculation and reference currency
Income is determined by the difference between the sale price and the acquisition value, both converted to Chilean pesos at the exchange rate on the date of each operation.
The SII has stated in several official communications that cryptocurrencies are digital assets, not foreign currency, so the treatment for foreign currencies does not apply to them.
VAT and invoicing
The sale of cryptocurrencies between individuals is not subject to VAT because they are not tangible goods, but services provided by platforms may be.
If you receive crypto payments for professional services, you must issue the corresponding receipt and declare the income at its peso value on that day.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Latin America
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.