Non-residents that require RUT
Non-resident natural persons and foreign legal entities that wish to make investments or undertake business in Chile must obtain a tax identification number in the country, that is, the RUT. You can only have one RUT for each person or company, so if you already have a RUT you do not need to go through the procedure again.
Foreign natural persons, who act as representatives of legal persons, entities without legal personality or natural persons, must request their registration to the RUT in order to perform such work. People who act as representatives must have domicile or residence in Chile.
Non-residents that require give notice of start of activities
People without domicile or residence in Chile and foreign companies wishing to undertake business in Chile, such as development of trade activities, industry, mining, construction, services, independent professionals, etc., must give notice of start of activities to the Internal Revenue Service. However, if the non-resident person or foreign company only wants to make investments in Chile, for example, purchase of shares, purchase of social rights, acquisition of real estate, etc., they will not require giving notice of start of activities.
Companies incorporated abroad that start activities in Chile, opening agencies, offices, branches or permanent establishments in the country, must give notice of start of activities.
How obtain RUT and give notice of start of activities
The procedure for obtaining the RUT can be made in the Office or Unit of the Internal Tax Service, which has jurisdiction over the domicile of the taxpayer.
It is necessary to accompany the application with the documents required by the Service.
Foreign natural person who only requires their registration in the RUT, they must show their identity card for foreigners obtained in Chile. If the person has not obtained such card, they must show the valid passport of their country, or the identification card of the same, in the case of a country with which Chile has signed an agreement that exempts the obligation to carry a passport.
Foreign natural persons who request registration in the RUT and intend to declare the beginning of activities, they must show their identity card for foreigners.
Legal persons and other entities without legal personality must prove their existence by means of a constitution. Foreign juridical persons must prove their existence by means of the document that shows their constitution, granted abroad and duly translated and endorsed by the respective Chilean Consul in the country of origin (or before whom represents the interests of Chile in said country) and legalized before the Ministry of Foreign Affairs of Chile. If they have already obtained their registration in the RUT, they must show their definitive ID card, or if this has not yet been delivered, the temporary RUT butt that is delivered at the time of registration.
Representatives must identify themselves in the same way that taxpayers are required to be natural persons
Persons acting on the basis of a power of attorney granted by third parties, these persons, in addition to identifying themselves with their identity card, must show the power issued by the authorized persons; that is, the taxpayer himself in the cases of natural persons or the representative in the case of legal persons or other entities.
Companies incorporated abroad that initiate activities in Chile, opening agencies, offices, branches or making contributions in companies incorporated in the country, the following will be requested:
Original of the extract of protocolization of the validity certificate of the foreign company, of the current statutes and of the general power of attorney granted to the agent;
Original of the public deed of incorporation of the agency, office or branch of the foreign company, with proof of the agent's declaration that the company is obliged to keep in Chile goods that are easily realizable to meet the obligations that must be fulfilled in the country and its registration in the Registry of Commerce; Y
Original of the publication in the Official Gazette of the extract of the public deed, or photocopy legalized before a Notary, indicating the date and page of said publication. In all the cases of legal persons indicated above, the following precedents must also be presented:
Identity card of the representative or agent,
Power of the representative to the agent before a Notary or Official of the Civil Registry (when there is no Notary), and
Original or photocopy authorized by a Notary of the identity card of the representative. If the representative is a foreigner, also present the RUT card of the same.
Form N° 4415, containing the total information requested and signed,
Prove the address.
All the documents that are exhibited, both those that demonstrate the existence of legal persons, or of other entities without legal personality, as those that accredit the representations or mandates, must be presented in originals. In the case of public deeds and protocolized instruments, only those copies authorized by the granting Notary of the instrument, the one that subrogates or succeeds legally or the archivist in charge of the respective protocol, will be admitted. Authorized photocopies will not be accepted.
Foreigners who attend the Units, must identify themselves with their passport, identity card of the country of origin or identity card obtained in Chile. They may also give a power of attorney before a Notary for an agent to register them on their behalf. If this power was granted abroad, it must be approved by the Chilean consulate in that country and by the Ministry of Foreign Relations in Chile.
In the process of RUT and declaration of Start of Activities, the following forms are used:
Form N ° 4415: Registration to the RUT and declaration of Start of Activity, and
Form N ° 4416: Annex to the registration form to the RUT and declaration of Start of Activities.
These forms are available to be downloaded from the SII website, then filled from your own computer, printed and presented in the SII Units in original and copy.
For more information see Circular 31 of 2007:
https://www.sii.cl/documentos/circulares/2007/circu31.htmSimplified mechanism
There is a simplified procedure to obtain RUT and release obligations to give notice of start of activities, keep accounts and file annual tax returns, which can be accessed by taxpayers who comply with the following:
Deal with investors without domicile or residence in Chile;
Whose Chilean source income comes only from certain investments or authorized operations (for example, purchase and sale of shares of open corporations, bonds, derivatives, etc.); and
Operate in Chile through brokers, securities agents or other authorized intermediaries.
For more information see Exempt Resolution No. 36, of 2011:
https://www.sii.cl/documentos/resoluciones/2011/reso36.htm