With the 2026 Tax Operation now underway, the declaration process began on April 1, and the first refunds will be issued at the end of the month. However, some taxpayers may not receive the expected amount or may face partial or total withholdings. The 2026 Tax Operation in Chile started on April 1 with the declaration to the Internal Revenue Service (SII), while tax refunds will be paid starting April 29.

However, the Treasury may withhold amounts partially or totally due to judicial withholdings, child support debts, university loans, social security obligations, health debts, or assignments to third parties through mandates. The 2026 Tax Operation is one of the most significant tax processes of the year in Chile. As thousands of taxpayers complete their declarations, attention is also growing regarding tax refunds and the factors that could affect their payment.

In what cases can your tax refund be withheld? One of the key points of the process is the tax refund, which will start being paid at the end of April. However, not all taxpayers receive the expected amount, as there are various situations in which this money can be withheld partially or totally.

According to the information provided by the Internal Revenue Service (SII), even when the declaration is accepted without observations, the General Treasury of the Republic (TGR) can apply withholdings for various reasons. Among the cases in which withholding may apply are: - Judicial withholdings: These include various orders issued by courts that require withholding funds from the taxpayer. - Child support debts: If a person is listed in the National Registry of Child Support Debtors, the refund may be withheld and allocated to the corresponding payment.

- University loans: Debts associated with the Solidarity Fund or the State Guaranteed Credit (CAE). - Social security o…

- Assignment to third parties through mandate: Cases where the taxpayer has authorized their refund to be given to another person. In addition to these scenarios, it is also possible that a taxpayer does not receive their refund due to errors in the bank details entered at the time of making the declaration. In that case, the SII indicates that the funds can be collected at BancoEstado or BancoEstado Express branches starting at 12:00 PM on the business day following the payment date.

If the amount exceeds $3,000,000, the Treasury will issue a check in the name of the taxpayer. When is the tax refund paid in the 2026 Tax Operation? The refund calendar for the 2026 Tax Operation has already been defined and includes different dates depending on when the declaration is made.

According to official information, payments will be organized as follows: - Declarations between April 1 and April 8: deposit on April 29 - Declarations between April 9 and April 23: deposit on May 15 - Declarations between April 24 and May 8: deposit on May 27 Meanwhile, those who choose to receive their refund by check will have to wait until May 29, regardless of when they made their declaration. The calendar also includes other relevant milestones. The deadline for making replacements is April 24, while the Electronic Payment of Bills (PEC) is set for April 29 and the Online Electronic Payment (PEL) for April 30.

How the Tax Operation works and why there may be withholdings The Tax Operation is the annual process in Chile in which individuals and companies declare their income from the previous year to the Internal Revenue Service, as applicable. This procedure allows determining whether additional taxes are owed or if a refund can be accessed, based on withholdings and provisional payments made during the year. In recent years, the process has advanced in digitalization, facilitating access for most taxpayers to pre-filled declaration proposals.

Additionally, information sharing between public institutions has been strengthened, allowing for the detection of debts in various areas and applying withholdings when appropriate. One of the most significant changes has been the integration with registries such as that of child support debtors, reinforcing compliance with legal obligations through the tax system. Looking ahead to the 2026 Tax Operation, it is projected that the process will continue to deepen these control mechanisms, maintaining high levels of digital participation and increased oversight.

Frequently asked questions about tax refunds When is the tax refund paid in 2026? The first refunds are made on April 29 for those who declare between April 1 and April 8. They will continue in May according to the declaration date.

Why can my tax refund be withheld? It may be due to debts such as child support, university loans, social security obligations, health debts, judicial withholdings, or assignment of the refund to third parties. What happens if I entered my bank details incorrectly?

In that case, the money can be collected at BancoEstado or BancoEstado Express starting the business day after the payment, or by check if the amount exceeds $3,000,000.