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1	---
2	name: cl-income-tax
3	description: >
4	Use this skill whenever asked about Chilean income tax for self-employed individuals (trabajadores independientes / trabajadores a honorarios). Trigger on phrases like "Impuesto Global Complementario", "Operación Renta", "boleta de honorarios", "trabajador independiente", "PPM", "retención honorarios", "gastos presuntos", "segunda categoría", "Formulario 22", "SII", "RUT Chile", "cotizaciones previsionales", "APV", or any question about filing or computing income tax for a self-employed or independent worker in Chile. This skill covers Impuesto Global Complementario (progressive 0-40%), honorarios withholding, PPM credits, gastos efectivos vs presuntos, cotizaciones previsionales, and SII filing. ALWAYS read this skill before touching any Chilean income tax work.
5	version: 2.0
6	---
7
8	# Chilean Income Tax — Trabajador Independiente / Honorarios (IGC) v2.0
9
10	## Section 1 — Quick Reference
11
12	### Impuesto Global Complementario (IGC) — Tax Year 2025 (Año Tributario 2025)
13
14	The IGC uses UTA (Unidad Tributaria Anual) as the reference unit. The December 2024 UTA was approximately CLP 807,528. Always verify at www.sii.cl.
15
16	\| Taxable Income (UTA) \| Approx CLP (at UTA 807,528) \| Rate \| Amount to Deduct (UTA) \|
17	\|---\|---\|---\|---\|
18	\| 0 -- 13.5 UTA \| 0 -- 10,901,628 \| Exempt (0%) \| -- \|
19	\| 13.5 -- 30 UTA \| 10,901,629 -- 24,225,840 \| 4% \| 0.54 UTA \|
20	\| 30 -- 50 UTA \| 24,225,841 -- 40,376,400 \| 8% \| 1.74 UTA \|
21	\| 50 -- 70 UTA \| 40,376,401 -- 56,526,960 \| 13.5% \| 4.49 UTA \|
22	\| 70 -- 90 UTA \| 56,526,961 -- 72,677,520 \| 23% \| 11.14 UTA \|
23	\| 90 -- 120 UTA \| 72,677,521 -- 96,903,360 \| 30.4% \| 17.80 UTA \|
24	\| 120 -- 310 UTA \| 96,903,361 -- 250,333,680 \| 35% \| 23.26 UTA \|
25	\| 310+ UTA \| 250,333,681+ \| 40% \| 38.76 UTA \|
26
27	Formula: IGC = (Taxable Income in UTA x Rate) - Amount to Deduct in UTA, then convert to CLP
28
29	WARNING: UTA values change monthly. Always use the December UTA of the tax year at www.sii.cl.
30
31	### Impuesto Único de Segunda Categoría (IUSC) — Monthly Withholding
32
33	The IUSC applies the same progressive rate structure as the IGC but on a monthly basis using UTM (Unidad Tributaria Mensual) instead of UTA. This is the payroll withholding tax for employed workers.
34
35	Source: SII (`sii.cl/valores_y_fechas/impuesto_2da_categoria/`); cross-validated against `grblasquiz/hacecuentas` and `efeoncepro/greenhouse-eo`.
36
37	\| Taxable Income (UTM) \| Rate \| Deduction (UTM) \|
38	\|---\|---\|---\|
39	\| 0 — 13.5 UTM \| Exempt (0%) \| — \|
40	\| 13.5 — 30 UTM \| 4% \| 0.54 UTM \|
41	\| 30 — 50 UTM \| 8% \| 1.74 UTM \|
42	\| 50 — 70 UTM \| 13.5% \| 4.49 UTM \|
43	\| 70 — 90 UTM \| 23% \| 11.14 UTM \|
44	\| 90 — 120 UTM \| 30.4% \| 17.80 UTM \|
45	\| 120 — 310 UTM \| 35% \| 23.26 UTM \|
46	\| 310+ UTM \| 40% \| 38.76 UTM \|
47
48	Formula: IUSC = (Taxable base in UTM x Rate) - Deduction in UTM, then convert to CLP.
49	Taxable base = Gross salary - AFP (10% + commission) - Health (7% Fonasa or Isapre %).
50
51	The UTM for 2026 is approximately CLP 66,500. Always verify at www.sii.cl.
52
53	### AFP Commission Rates (2026)
54
55	Source: Superintendencia de Pensiones (`spensiones.cl`); cross-validated against `grblasquiz/hacecuentas`.
56
57	\| AFP \| Commission \| Total Worker Deduction (10% + commission) \|
58	\|---\|---\|---\|
59	\| Uno \| 0.49% \| 10.49% \|
60	\| Modelo \| 0.58% \| 10.58% \|
61	\| PlanVital \| 1.16% \| 11.16% \|
62	\| Habitat \| 1.27% \| 11.27% \|
63	\| Capital \| 1.44% \| 11.44% \|
64	\| Cuprum \| 1.44% \| 11.44% \|
65	\| ProVida \| 1.45% \| 11.45% \|
66
67	SIS (Seguro de Invalidez y Sobrevivencia): 1.49% — paid by employer, not deducted from salary.
68
69	### Honorarios Withholding Rate Phase-In
70
71	\| Year \| Withholding Rate \|
72	\|---\|---\|
73	\| 2024 \| 13.75% \|
74	\| 2025 \| 14.5% \|
75	\| 2026 \| 15.25% \|
76	\| 2027 \| 16% \|
77	\| 2028+ \| 17% \|
78
79	### Gastos Presuntos (Deemed Expenses)
80
81	\| Rule \| Detail \|
82	\|---\|---\|
83	\| Rate \| 30% of gross honorarios \|
84	\| Annual cap \| 15 UTA (~CLP 12,112,920 at UTA 807,528) \|
85	\| Documentation \| No receipts required \|
86
87	### Gastos Efectivos (Actual Expenses)
88
89	\| Rule \| Detail \|
90	\|---\|---\|
91	\| Rate \| Actual documented expenses \|
92	\| Cap \| No cap — must pass "necessary for income production" test \|
93	\| Documentation \| Full receipts, facturas, boletas required \|
94
95	### Cotizaciones Previsionales (Mandatory Social Security)
96
97	\| Contribution \| Approximate Rate \| Base \|
98	\|---\|---\|---\|
99	\| AFP (pension) \| ~11.5-12.5% (incl. commission) \| 80% of gross honorarios \|
100	\| Salud (Fonasa 7% or Isapre) \| 7% minimum \| 80% of gross honorarios \|
101	\| SIS (disability/survivors) \| ~1.85% \| 80% of gross honorarios \|
102	\| ATEP (work accident) \| ~0.93% \| 80% of gross honorarios \|
103
104	### Computation Structure
105
106	\| Step \| Description \|
107	\|---\|---\|
108	\| A \| Honorarios brutos (gross boleta income) \|
109	\| B \| Less: Cotizaciones previsionales obligatorias \|
110	\| C \| Less: Gastos (presuntos 30% capped at 15 UTA, or efectivos) \|
111	\| D \| Renta neta (A minus B minus C) \|
112	\| E \| Add: Other income (employment, rental, dividends, interest) \|
113	\| F \| Renta neta global \|
114	\| G \| Less: APV Régimen A deduction (if applicable) \|
115	\| H \| Base imponible IGC \|
116	\| I \| Apply IGC progressive table \|
117	\| J \| Less: PPM credit (withholdings on boletas) \|
118	\| K \| Less: Other credits (education, donations) \|
119	\| L \| Tax due / (refund) \|
120
121	### Conservative Defaults
122
123	\| Situation \| Default Assumption \|
124	\|---\|---\|
125	\| Gastos presuntos vs efectivos unclear \| STOP — choice fundamentally changes computation \|
126	\| UTA value uncertain \| Verify December UTA at www.sii.cl \|
127	\| Withholding rate unknown \| Use 14.5% for 2025 boletas \|
128	\| Gastos efectivos without documentation \| Reject — only documented expenses qualify \|
129	\| APV regime (A vs B) unclear \| Do NOT apply deduction — flag for reviewer \|
130	\| Cotizaciones not provided \| Estimate at standard rates on 80% gross; flag \|
131
132	### Red Flag Thresholds
133
134	\| Flag \| Threshold \|
135	\|---\|---\|
136	\| Gastos presuntos hit 15 UTA cap \| Compare with gastos efectivos \|
137	\| No Formulario 29 payments (self-withholding) \| If boletas issued to individuals, self-withholding required \|
138	\| No cotizaciones paid \| Verify — mandatory under Ley 21.133 \|
139	\| Single client > 80% of income \| Employment relationship risk \|
140	\| UTA applied from wrong month \| Always use December UTA \|
141
142	---
143
144	## Section 2 — Required Inputs + Refusal Catalogue
145
146	### Required Inputs
147
148	Before computing Chilean IGC, collect:
149
150	1. Type of independent work — trabajador a honorarios, empresario individual, sociedad
151	2. Gross annual honorarios — total bruto from boletas issued
152	3. Expense method — gastos efectivos or gastos presuntos
153	4. Cotizaciones previsionales paid — AFP, salud, SIS, ATEP
154	5. PPM withheld — withholding on boletas during the year
155	6. Other income sources — employment, rental, dividends, interest
156	7. APV contributions — Ahorro Previsional Voluntario (Régimen A or B)
157	8. RUT — tax identification number
158	9. Bank statements — 12 months of the fiscal year
159	10. Prior-year Formulario 22 — for carryforward verification
160
161	### Refusal Catalogue
162
163	\| Code \| Situation \| Action \|
164	\|---\|---\|---\|
165	\| R-CL-1 \| Expense method unknown \| Stop — gastos presuntos vs efectivos fundamentally changes computation \|
166	\| R-CL-2 \| Gastos efectivos claimed without documentation \| Reject — SII requires facturas/boletas for all deductible expenses \|
167	\| R-CL-3 \| Client references RIF regime \| Stop — RIF does not exist in Chile; clarify regime \|
168	\| R-CL-4 \| Mixed employment + honorarios without breakdown \| Flag — both incomes aggregate in IGC; need separate figures \|
169	\| R-CL-5 \| Foreign-source income with treaty implications \| Escalate — Chile has extensive treaty network; requires analysis \|
170
171	---
172
173	## Section 3 — Transaction Pattern Library
174
175	### 3.1 Income Patterns
176
177	\| # \| Narration Pattern \| Tax Line \| Notes \|
178	\|---\|---\|---\|---\|
179	\| I-01 \| `TRANSFERENCIA DE [client]` / `TRF TEF [client]` \| Gross income — honorarios \| Standard TEF (inter-bank transfer) from client \|
180	\| I-02 \| `ABONO TRANSFERENCIA [client]` \| Gross income — honorarios \| Generic bank credit from client \|
181	\| I-03 \| `MERCADOPAGO RETIRO` / `MERCADOPAGO DEPOSITO` \| Gross income — gross-up \| Mercado Pago settlement; fee deductible \|
182	\| I-04 \| `STRIPE PAYOUT CLP` / `STRIPE PAYMENTS` \| Gross income — gross-up \| Stripe payout; classify by payer country \|
183	\| I-05 \| `PAYPAL RETIRO` / `PAYPAL TRANSFERENCIA` \| Gross income — foreign source if from abroad \| PayPal withdrawal; flag FX conversion \|
184	\| I-06 \| `WEBPAY ABONO` / `TRANSBANK ABONO` \| Gross income — gross-up \| Transbank/Webpay card payment settlement \|
185	\| I-07 \| `BOLETA HONORARIOS [number]` \| Gross income (cross-ref with SII) \| If narration references boleta number \|
186	\| I-08 \| `DEVOLUCIÓN SII` / `REINTEGRO RENTA` \| NOT income — tax refund \| Operación Renta refund \|
187	\| I-09 \| `INTERESES DEPÓSITO` / `RENDIMIENTO FONDO` \| Financial income \| Interest/fund returns; separate treatment \|
188	\| I-10 \| `ARRIENDOS COBRADOS` \| Rental income \| Separate IGC category \|
189
190	### 3.2 Expense Patterns
191
192	\| # \| Narration Pattern \| Tax Line \| Notes \|
193	\|---\|---\|---\|---\|
194	\| E-01 \| `ARRIENDO OFICINA` / `ARRENDAMIENTO COMERCIAL` \| Rent — deductible (gastos efectivos) \| Require factura/boleta \|
195	\| E-02 \| `ENEL CHILE` / `CGE` / `SAESA` / `CHILQUINTA` \| Electricity — deductible (business proportion) \| Require boleta/factura \|
196	\| E-03 \| `ENTEL` / `MOVISTAR CHILE` / `CLARO CHILE` / `WOM` \| Phone/internet — deductible (business %) \| Require boleta/factura \|
197	\| E-04 \| `VTR` / `GTD` / `TELSUR` \| Internet/TV — deductible (business %) \| Require factura \|
198	\| E-05 \| `ADOBE` / `MICROSOFT 365` / `GOOGLE WORKSPACE` \| Software — deductible \| Professional tools \|
199	\| E-06 \| `CONTADOR` / `ESTUDIO CONTABLE` / `AUDITOR` \| Accounting fees — deductible \| Require boleta de honorarios \|
200	\| E-07 \| `LATAM AIRLINES` / `SKY AIRLINE` / `JETSMART` \| Air travel — deductible (business purpose) \| Document purpose \|
201	\| E-08 \| `HOTEL` / `BOOKING.COM` / `AIRBNB` \| Accommodation — deductible (business travel) \| Business purpose required \|
202	\| E-09 \| `AFP [name]` / `COTIZACIÓN AFP` \| Pension contribution — deductible \| Mandatory cotización previsional \|
203	\| E-10 \| `FONASA` / `ISAPRE [name]` / `COTIZACIÓN SALUD` \| Health contribution — deductible \| Mandatory cotización \|
204	\| E-11 \| `PPM SII` / `FORMULARIO 29` / `PAGO PROVISIONAL` \| Tax prepayment — NOT deductible \| Credit against annual IGC \|
205	\| E-12 \| `IMPUESTO RENTA` / `PAGO F22` \| Annual tax payment — NOT deductible \| Tax payment \|
206	\| E-13 \| `COMBUSTIBLE` / `COPEC` / `SHELL` / `PETROBRAS` \| Fuel — deductible (business proportion) \| Document business use \|
207	\| E-14 \| `INSUMOS OFICINA` / `LIBRERÍA` \| Office supplies — deductible \| Require boleta \|
208	\| E-15 \| `CAPACITACIÓN` / `CURSO` / `DIPLOMADO` \| Training — deductible \| Professional development \|
209	\| E-16 \| `COMISIÓN BANCARIA` / `MANTENCIÓN CUENTA` \| Bank fees — deductible \| Business account fees \|
210	\| E-17 \| `APV [fund name]` / `AHORRO PREVISIONAL` \| Voluntary pension — Régimen A or B \| Régimen A: deductible; B: not deductible but 15% state bonus \|
211
212	### 3.3 Bank Fees and Financial (Exclude)
213
214	\| Pattern \| Treatment \| Notes \|
215	\|---\|---\|---\|
216	\| BANCOESTADO \| EXCLUDE for bank charges \| Financial service \|
217	\| BCI, BANCO DE CRÉDITO \| EXCLUDE for bank charges \| Financial service \|
218	\| SANTANDER CHILE \| EXCLUDE for bank charges \| Financial service \|
219	\| BANCO DE CHILE, BCHILE \| EXCLUDE for bank charges \| Financial service \|
220	\| SCOTIABANK CHILE \| EXCLUDE for bank charges \| Financial service \|
221	\| MACH, TENPO, FINTUAL \| EXCLUDE for fintech fees \| Check for separate taxable items \|
222	\| INTERESES CRÉDITO, DIVIDENDO HIPOTECARIO \| EXCLUDE \| Loan interest — not IGC deductible for self-employment \|
223
224	### 3.4 Government and Statutory (Exclude)
225
226	\| Pattern \| Treatment \| Notes \|
227	\|---\|---\|---\|
228	\| SII, SERVICIO IMPUESTOS INTERNOS \| EXCLUDE \| Tax authority payment \|
229	\| TESORERÍA GENERAL \| EXCLUDE \| Treasury payment \|
230	\| MUNICIPALIDAD, PATENTE MUNICIPAL \| EXCLUDE \| Municipal licence (separate from IGC) \|
231
232	### 3.5 Internal Transfers and Exclusions
233
234	\| Pattern \| Treatment \| Notes \|
235	\|---\|---\|---\|
236	\| TRASPASO ENTRE CUENTAS \| EXCLUDE \| Internal movement \|
237	\| GIRO ATM, RETIRO EFECTIVO \| TIER 2 — ask \| Default exclude; ask purpose \|
238	\| CRÉDITO HIPOTECARIO \| EXCLUDE \| Mortgage payment, out of scope \|
239
240	---
241
242	## Section 4 — Worked Examples
243
244	### Example 1 — BancoEstado (Santiago, IT Consultant — Gastos Presuntos)
245
246	Bank: BancoEstado statement
247	Client: Pablo Muñoz, IT consultant, Santiago, trabajador a honorarios
248
249	```
250	Fecha;Descripción;Cargo;Abono;Saldo
251	05/01/2025;TRANSFERENCIA DE EMPRESA ALPHA SPA;;2.500.000;
252	15/01/2025;COMISIÓN MANTENCIÓN;3.500;;
253	10/02/2025;TRANSFERENCIA DE BETA TECH SPA;;1.800.000;
254	28/02/2025;COTIZACIÓN AFP HABITAT;185.000;;
255	15/03/2025;STRIPE PAYOUT CLP;;980.000;
256	31/03/2025;PPM FORMULARIO 29;145.000;;
257	20/04/2025;TRANSFERENCIA DE GAMMA LTDA;;3.200.000;
258	10/07/2025;ESTUDIO CONTABLE SILVA;250.000;;
259	```
260
261	Step 1 — Income Classification
262
263	All transfers from clients = gross honorarios. Annualised gross: CLP 25,000,000 (example).
264	Withholding at 14.5%: CLP 3,625,000 withheld by corporate clients (PPM credit).
265
266	Step 2 — Gastos Presuntos
267
268	30% x CLP 25,000,000 = CLP 7,500,000. Cap = 15 UTA = CLP 12,112,920. Under cap — apply CLP 7,500,000.
269
270	Step 3 — Cotizaciones
271
272	Approx CLP 2,500,000 deducted from withholding for AFP + salud + SIS.
273
274	Step 4 — IGC Computation
275
276	```
277	Gross honorarios: CLP 25,000,000
278	Less cotizaciones: CLP 2,500,000
279	Less gastos presuntos: CLP 7,500,000
280	Renta neta: CLP 15,000,000
281	```
282
283	At UTA 807,528: CLP 15,000,000 = ~18.6 UTA
284	IGC: first 13.5 UTA exempt. 13.5-18.6 UTA at 4%.
285	Tax = (18.6 - 13.5) x 4% x 807,528 = 5.1 x 0.04 x 807,528 = ~CLP 164,736
286
287	PPM credit: CLP 3,625,000 - cotizaciones = ~CLP 1,125,000 remaining as PPM.
288	Result: CLP 164,736 - CLP 1,125,000 = refund ~CLP 960,264
289
290	### Example 2 — BCI (Valparaíso, Architect — Gastos Efectivos)
291
292	Bank: BCI statement
293	Client: Sofía Araya, architect, Valparaíso, high expenses
294
295	Gross honorarios: CLP 45,000,000
296	Gastos efectivos (documented): studio rent CLP 7,200,000, software CLP 2,400,000, subcontractors CLP 8,000,000, travel CLP 1,800,000 = CLP 19,400,000
297
298	Compare: gastos presuntos = 30% x 45M = CLP 13,500,000 (capped at 15 UTA = CLP 12,112,920).
299	Gastos efectivos (CLP 19,400,000) > presuntos cap (CLP 12,112,920) — use efectivos.
300
301	Renta neta: CLP 45,000,000 - cotizaciones - CLP 19,400,000 = ~CLP 21,100,000
302	IGC at higher brackets. PPM and cotizaciones as credits.
303
304	### Example 3 — Santander Chile (Santiago, Low-Income Refund)
305
306	Bank: Santander Chile
307	Client: Camila Rojas, translator, low income
308
309	Gross: CLP 8,000,000. Withholding 14.5% = CLP 1,160,000.
310	After cotizaciones and gastos presuntos: renta neta below 13.5 UTA.
311	IGC = CLP 0. Full PPM (after cotizaciones) refunded.
312
313	### Example 4 — Banco de Chile (Concepción, Mixed Employment + Honorarios)
314
315	Bank: Banco de Chile
316	Client: Andrés Soto, engineer, employed + freelance
317
318	Employment income: CLP 20,000,000 (employer withholds PAYE).
319	Honorarios: CLP 15,000,000 (gastos presuntos).
320
321	Both aggregate in IGC. PPM from honorarios + PAYE from employment = total credits.
322	Flag: mixed income requires careful coordination; verify employment tax withholding.
323
324	### Example 5 — Banco BICE (Santiago, Gastos Presuntos Cap Hit)
325
326	Bank: Banco BICE
327	Client: Roberto Díaz, consultant, high-income
328
329	Gross honorarios: CLP 60,000,000.
330	Gastos presuntos: 30% x 60M = CLP 18,000,000. Cap = 15 UTA = CLP 12,112,920.
331	Deduction = CLP 12,112,920 (capped). Compare with gastos efectivos — if actual expenses exceed CLP 12M, switch to efectivos.
332
333	### Example 6 — Mach / Tenpo (Santiago, Digital Creator)
334
335	Bank: Mach (BCI digital wallet) / Tenpo
336	Client: Valentina Pérez, digital creator, receives via Stripe and Transbank
337
338	Digital bank narrations: `Transferencia recibida`, `Abono TEF`
339	Stripe: gross-up required for fee deduction.
340	Total gross: CLP 18,000,000.
341
342	At ~22.3 UTA: IGC bracket 13.5-30 UTA at 4%.
343	PPM credit likely covers entire tax. Probable refund.
344
345	---
346
347	## Section 5 — Tier 1 Rules (Apply Directly)
348
349	T1-CL-1 — Gastos presuntos capped at 15 UTA
350	The 30% deemed expense deduction cannot exceed 15 UTA regardless of how high the gross income is. Always check the cap. Use the December UTA of the tax year.
351
352	T1-CL-2 — Withholding rate is 14.5% for 2025
353	Boletas de honorarios issued in 2025 attract a 14.5% withholding. This covers both PPM (income tax advance) and cotizaciones previsionales. Do not use rates from other years.
354
355	T1-CL-3 — PPM is a credit, not income reduction
356	The withholding on boletas (after cotizaciones are deducted) is a credit against the annual IGC. It does not reduce gross income. Excess PPM is refunded during Operación Renta.
357
358	T1-CL-4 — Cotizaciones previsionales are mandatory
359	Under Ley 21.133, trabajadores a honorarios must contribute to AFP, salud, SIS, and ATEP. Cotizaciones are deducted from the boleta withholding before PPM is calculated. They are deductible from gross income for IGC purposes.
360
361	T1-CL-5 — December UTA only for IGC computation
362	The IGC table uses the December UTA of the tax year. Never use January or any other month's UTA. Verify at www.sii.cl.
363
364	T1-CL-6 — Tax payments are not deductible
365	PPM payments (Formulario 29) and annual tax payments (Formulario 22 balance) are credits against tax, not deductible expenses.
366
367	---
368
369	## Section 6 — Tier 2 Catalogue (Reviewer Judgement Required)
370
371	\| Code \| Situation \| Escalation Reason \| Suggested Treatment \|
372	\|---\|---\|---\|---\|
373	\| T2-CL-1 \| Gastos efectivos with partial documentation \| Only documented expenses qualify; undocumented must be removed \| Flag — SII audit risk; reviewer must confirm documentation \|
374	\| T2-CL-2 \| APV Régimen A vs Régimen B choice \| Optimal regime depends on marginal IGC rate \| Present both options; flag for reviewer \|
375	\| T2-CL-3 \| Mixed employment and honorarios \| Both incomes aggregate in IGC; PPM and PAYE are separate credits \| Flag — confirm aggregation and credit coordination \|
376	\| T2-CL-4 \| Cotizaciones opt-out claim \| Workers may opt out only if covered by other source (employment) \| Verify eligibility under Ley 21.133 phase-in \|
377	\| T2-CL-5 \| Foreign-source income \| Chilean residents taxed on worldwide income after 3 years \| Escalate — treaty analysis may apply \|
378	\| T2-CL-6 \| Capital gains from investments \| Separate IGC treatment under art. 17 No. 8 \| Flag — different rates and exemptions apply \|
379
380	---
381
382	## Section 7 — Excel Working Paper Template
383
384	```
385	CHILEAN IGC WORKING PAPER (TRABAJADOR INDEPENDIENTE / HONORARIOS)
386	Taxpayer: _______________ RUT: _______________ FY: 2025 (Año Tributario 2025)
387
388	SECTION A — INCOME (HONORARIOS BRUTOS)
389	CLP
390	Boletas de honorarios issued: ___________
391	Platform payouts (grossed up): ___________
392	Other Categoria B income: ___________
393	TOTAL GROSS HONORARIOS ___________
394
395	SECTION B — COTIZACIONES PREVISIONALES
396	AFP pension: ___________
397	Salud (Fonasa/Isapre): ___________
398	SIS + ATEP: ___________
399	TOTAL COTIZACIONES ___________
400
401	SECTION C — GASTOS
402	[ ] Gastos Presuntos: 30% x gross = ___________ (cap 15 UTA = ___________)
403	[ ] Gastos Efectivos:
404	Office rent: ___________
405	Utilities (business %): ___________
406	Phone/internet: ___________
407	Software: ___________
408	Accounting: ___________
409	Travel: ___________
410	Subcontractors: ___________
411	Other documented: ___________
412	TOTAL GASTOS EFECTIVOS: ___________
413	Gastos applied (higher of presuntos or efectivos): ___________
414
415	SECTION D — RENTA NETA
416	Gross - cotizaciones - gastos ___________
417
418	SECTION E — OTHER INCOME
419	Employment (if any): ___________
420	Rental: ___________
421	Financial: ___________
422	RENTA NETA GLOBAL ___________
423
424	SECTION F — APV DEDUCTION
425	Régimen A deduction (if applicable): ___________
426	BASE IMPONIBLE IGC ___________
427
428	SECTION G — IGC COMPUTATION
429	UTA value (December of tax year): ___________
430	Tax per IGC table: ___________
431
432	SECTION H — CREDITS
433	PPM withheld (from boletas): (___________)
434	PAYE (if employed): (___________)
435	Education / donation credits: (___________)
436	IGC BALANCE DUE / (REFUND) ___________
437
438	SECTION I — REVIEWER FLAGS
439	[ ] Expense method confirmed (presuntos vs efectivos)?
440	[ ] Gastos presuntos cap checked (15 UTA)?
441	[ ] December UTA verified at www.sii.cl?
442	[ ] Withholding rate 14.5% confirmed for 2025?
443	[ ] Cotizaciones verified against receipts?
444	[ ] APV regime confirmed (A or B)?
445	[ ] Boletas electrónicas cross-checked with SII portal?
446	[ ] Mixed income properly aggregated (if applicable)?
447	```
448
449	---
450
451	## Section 8 — Bank Statement Reading Guide
452
453	### BancoEstado
454	- Export: CSV/PDF from BancoEstado Online
455	- Columns: `Fecha;Descripción;Cargo;Abono;Saldo`
456	- Amount format: period thousands, comma decimal (e.g., `2.500.000`)
457	- Date: DD/MM/YYYY
458	- Credits: `TRANSFERENCIA DE [sender]`, `ABONO TEF [sender]`
459
460	### BCI (Banco de Crédito e Inversiones)
461	- Export: CSV from BCI En Línea
462	- Columns: `Fecha;Detalle;Cargo;Abono;Saldo`
463	- Standard Chilean format
464
465	### Santander Chile
466	- Export: CSV/PDF from Santander Online
467	- Columns: `Fecha;Descripción;Monto;Saldo`
468	- Positive = credit; negative = debit
469
470	### Banco de Chile
471	- Export: CSV/Excel from Mi Banco en Línea
472	- Columns: `Fecha;Descripción;Cargo;Abono;Saldo`
473	- TEF transfers: `TRANSFERENCIA RECIBIDA [sender]`
474
475	### Scotiabank Chile
476	- Export: CSV from Scotiabank Online
477	- Standard format; `Fecha;Movimiento;Cargo;Abono;Saldo`
478
479	### Banco BICE
480	- Export: PDF/CSV from BICE Online
481	- Standard Chilean bank format
482
483	### Mach / Tenpo / Fintual (Digital)
484	- Export: CSV/PDF from app
485	- Simple format; credit/debit in columns or single column (positive/negative)
486	- Mach (BCI): `Transferencia recibida de [name]`
487	- Tenpo: `Abono por transferencia`
488
489	### Transbank / Webpay Settlements
490	- Appear in primary bank statement as `TRANSBANK ABONO` or `WEBPAY LIQUIDACIÓN`
491	- Gross-up required — Transbank deducts commission before settlement
492	- Cross-reference with Transbank merchant portal for gross amounts
493
494	### Key Chilean Banking Notes
495	- All amounts in CLP (Chilean pesos); period as thousands separator
496	- TEF (Transferencia Electrónica de Fondos) is the standard inter-bank system
497	- CuentaRUT (BancoEstado universal account) narrations may differ from full banking narrations
498
499	---
500
501	## Section 9 — Onboarding Fallback
502
503	Expense method choice:
504	> "Before I compute your IGC, I need to know whether you want to use gastos presuntos (deemed 30% deduction, no receipts needed, capped at 15 UTA) or gastos efectivos (actual documented expenses, no cap but requires full receipts). If your actual expenses exceed the presuntos cap (~CLP 12 million), gastos efectivos may save you tax. Which method would you like to use?"
505
506	Cotizaciones verification:
507	> "Trabajadores a honorarios are required to make social security contributions (AFP, salud, SIS, ATEP) under Ley 21.133. These are deducted from your boleta withholding. Do you have records of cotizaciones paid? You can check at www.previred.com or your AFP's website."
508
509	PPM reconciliation:
510	> "The boleta withholding (14.5% in 2025) covers both cotizaciones and PPM (income tax advance). After cotizaciones are deducted, the remaining amount is your PPM credit against the annual IGC. Do you have your Formulario 29 payment receipts for months where you self-withheld? I need to reconcile total PPM for the year."
511
512	APV regime:
513	> "I see you may have voluntary pension contributions (APV). APV Régimen A deducts the contribution from taxable income now (taxed later on withdrawal). Régimen B gives no deduction now but provides a 15% state bonus. The optimal choice depends on your marginal IGC rate. Can you confirm which regime your APV is under?"
514
515	---
516
517	## Section 10 — Reference Material
518
519	### Key Legislation
520	- Decreto Ley 824 — Ley sobre Impuesto a la Renta
521	- Ley 21.133 — Cotizaciones previsionales obligatorias para trabajadores independientes
522	- Código Tributario — filing deadlines, penalties
523	- Circular SII 67/2025 — annual guidance
524
525	### Filing Deadlines 2025 (Año Tributario 2025)
526
527	\| Deadline \| Event \|
528	\|---\|---\|
529	\| April 1-30, 2025 \| Operación Renta (Formulario 22) \|
530	\| 12th of each month \| Formulario 29 (monthly self-withholding, if applicable) \|
531	\| March 2025 \| Declaraciones juradas (informational returns) \|
532	\| 30-60 days after filing \| Refund payment by SII \|
533
534	### Penalties
535
536	\| Offence \| Penalty \|
537	\|---\|---\|
538	\| Late filing of F22 \| 10% of tax due + 2% per month (up to 30%) \|
539	\| Late payment \| Interest at 1.5% per month \|
540	\| Failure to issue boleta \| 50-500% of the boleta amount \|
541	\| Incorrect return \| 5-20% of tax difference \|
542	\| Tax evasion \| 50-300% of evaded tax + criminal prosecution \|
543
544	### Record Keeping
545	- Minimum retention: 6 years from the tax year
546	- Boletas electrónicas maintained on SII portal
547	- All supporting documents (facturas, boletas, contracts, bank statements)
548
549	### Useful References
550	- SII Portal: www.sii.cl
551	- Operación Renta: www.sii.cl/renta
552	- Previred (cotizaciones): www.previred.com
553	- UTA values: www.sii.cl/valores_702/utm_uta_702.html
554
555
556	---
557
558	## Disclaimer
559
560	This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
561
562	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
563

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Q3: AI-drafted

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About

Use this skill whenever asked about Chilean income tax for self-employed individuals (trabajadores independientes / trabajadores a honorarios). Trigger on phrases like "Impuesto Global Complementario", "Operación Renta", "boleta de honorarios", "trabajador independiente", "PPM", "retención honorarios", "gastos presuntos", "segunda categoría", "Formulario 22", "SII", "RUT Chile", "cotizaciones previsionales", "APV", or any question about filing or computing income tax for a self-employed or independent worker in Chile. This skill covers Impuesto Global Complementario (progressive 0-40%), honorarios withholding, PPM credits, gastos efectivos vs presuntos, cotizaciones previsionales, and SII filing. ALWAYS read this skill before touching any Chilean income tax work.

CLty-2025

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