Operación Renta

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.

Use this skill whenever asked about Chilean self-employed social contributions (cotizaciones previsionales para independientes). Trigger on phrases like "cotizaciones independientes", "AFP independiente", "Fonasa boletas", "SIS seguro invalidez", "retención previsional", "boleta de honorarios cotización", or any question about Chilean social security obligations for independent workers. Covers AFP pension (mandatory since Ley 21.133 phase-in), Fonasa/Isapre health 7%, SIS, withholding from boletas, and Operación Renta annual settlement. ALWAYS read this skill before touching any Chilean social contribution work.

Chilean VAT return (IVA -- Impuesto al Valor Agregado, Formulario 29) for self-employed individuals. Covers the standard 19% rate, monthly filing via SII portal, debito/credito fiscal, electronic invoicing (DTE/SII), remanente de credito fiscal, and withholding on services. Primary source: DL 825 (Ley de IVA), Ley 20.780 (Tax Reform 2014).