The measures include debt forgiveness, special spending criteria, donation benefits, and exceptional deadlines for taxpayers affected by forest fires.
In response to the forest fires that have affected taxpayers in the Ñuble and Biobío regions, the Internal Revenue Service (SII) announced tax relief measures through Resolution Ex. No. 14 and Circular No. 4 of 2026.
1) Automatic waiver of fines and interest (VAT and monthly taxes)
Automatic waiver of fines and interest for late payment of VAT and monthly taxes (Forms 29 and 50) for taxpayers located in affected municipalities.
- Application: automatic upon submission of the online return at sii.cl.
- Deadline: February 28, 2026.
- Communes:
Ñuble: El Carmen, Quillón, Coelemu, San Ignacio, Pinto, San Fabián, Coihueco, San Nicolás, and Ránquil.
Biobío: Laja, Florida, Concepción, Penco, Tomé, Coronel, and Santa Juana.
2) Expenses associated with the emergency (Art. 31 LIR): Deductibility criteria
The circular reiterates that, in compliance with the general requirements of Art. 31 of the Income Tax Law (LIR), expenses incurred for the following purposes may be deducted:
- To prevent, contain, or reduce the spread of fires.
- Mitigating their effects and safeguarding business interests, including measures to maintain operational continuity and support workers. For example, remuneration even when they are unable to attend due to unforeseeable circumstances/force majeure.
3) Donations to deal with the disaster
The SII reminds taxpayers of the treatment and benefits applicable to donations in this context. In particular, for donations to the Treasury, the following stand out: tax exemption, acceptance as a necessary expense, not subject to the Absolute Global Limit, and no requirement for disclosure, among other aspects.
4) Losses due to fire: inventories and accounting documentation (deadlines and backup)
- Losses of inventories/stock: the notice is recalled and, for affected areas, the possibility of reporting within 6 months of the event, with reliable backup (books, controls, and other means of proof, as appropriate).
- Loss/destruction of books and documents: obligation to notify within 10 days and reconstruct accounting within the period set by the SII.
For more information please contact our Tax team:
Andrea Bobadilla | Director Tax Group | abobadilla@az.cl
Catalina Rojas | Senior Associate | crojas@az.cl
Javiera Melo | Associate | jmelo@az.cl
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