Chile: New regulation establishing requirements for DTE used for purchase and sales of foreign currency

Victor Duarte
August 10, 2022

The Tax authority in Chile (SII) published Resolución Exenta N° 66 requiring taxpayers performing purchasing and sales of foreign currency to follow the technical instructions on how to register these operations in their DTE’s issued for these operations.

The resolution includes in its annex the rules that must be implemented by taxpayers carrying out these operations from 1 December 2022.

You can find the resolution and its “instructivo técnico” at the following link:

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Victor Duarte

Victor is a Senior Regulatory Counsel at Sovos. Based in Stockholm and originally from Venezuela, he obtained a Law degree and a specialisation degree in Tax Law in his home country. Victor also earned a Master´s degree in European and Internal Tax Law from Lund University in Sweden.
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