Thinking about leaving Chile and wondering how to officially cease your tax residency? Here's a comprehensive guide to help you navigate the legal process step-by-step.
Step 1: Determine Your Exit Date
Identify the exact date you plan to leave Chile. This date is crucial as it marks the beginning of your non-residency for tax purposes.
Step 2: Notify the Chilean Tax Authorities
Submit a formal notification to the Chilean Servicio de Impuestos Internos (SII) about your intention to cease tax residency. You can do this through their online platform or in person at a local office.
Step 3: Settle Outstanding Tax Obligations
Ensure all your tax returns are filed and any outstanding tax liabilities are settled before your departure. This includes income tax, VAT, and any other applicable taxes.
Step 4: Provide Proof of Departure
You may need to provide evidence of your departure, such as airline tickets or a new residence visa from another country. This helps substantiate your claim of non-residency.
Step 5: Obtain a Tax Clearance Certificate
Request a tax clearance certificate from the SII, which confirms that you have no outstanding tax liabilities. This document is essential for proving your non-residency status in the future.
Step 6: Update Your Contact Information
Inform the SII and other relevant authorities of your new contact information, including your new address and email. This ensures you receive any future correspondence.
Legal References
- Article 14 of the Chilean Income Tax Law
- Article 52 of the Chilean Tax Code
- SII Circular No. 66, 2015
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