Key Takeaways
- Resolution No. 69 was issued by Chile’s tax service on June 2, 2026, mandating VAT registration for offshore gambling operators
- The resolution focuses exclusively on tax compliance and does not authorize online gambling activities
- Senators and casino operators have condemned the measure as contradictory and possibly unlawful
- Online betting platform representatives have expressed support for the tax framework
- Legislative efforts to regulate online gambling continue in Chile’s parliament
Chile’s taxation agency has mandated that offshore gambling operators begin remitting taxes, triggering significant controversy over potential conflicts with current legislation.
The Internal Revenue Service (SII) of Chile enacted Resolution No. 69 on June 2, 2026. This directive compels betting platforms headquartered beyond Chile’s borders to complete official registration and remit value-added tax on services delivered to citizens of Chile.
According to the SII, the regulation aims to establish equitable taxation. The agency seeks to eliminate circumstances where certain operators fulfill tax obligations while competitors offering identical services escape them.
Value-added tax applies to the complete monetary value of transactions for gambling offerings. Operators completing registration face additional liability for retroactive taxes spanning the preceding 36 taxation cycles.
The SII explicitly stated that this resolution grants no legal authorization to online gambling operations. The agency clarified that the directive exclusively addresses revenue collection mechanisms, remaining silent on operational legality questions.
Opposition From Established Gaming Sector
Cecilia Valdés, who leads the Chilean Association of Casinos, issued sharp criticism of the determination. She suggested the administration seemed willing to legitimize unlawful platforms solely for tax revenue purposes.
Valdés additionally noted that betting operators have conducted extensive advertising campaigns across television and digital platforms for extended periods. She indicated this has generated widespread uncertainty regarding their lawful standing within Chile.
Senator Gastón Saavedra charged authorities with undermining legal principles. He emphasized that parliamentary deliberations on online gambling regulations remain ongoing, and this action circumvents that legislative process.
Senator Enrique van Rysselberghe characterized the resolution as “erroneous.” He maintained that platforms violating existing statutes warrant closure rather than tax registration.
Finance Minister Jorge Quiroz stood behind the SII’s position. He asserted the department was merely executing its mandate to collect revenues, and determining platform legality falls outside its jurisdiction.
Endorsement From Betting Platform Representatives
The Chilean Association of Online Betting Platforms (APAL) expressed approval of the resolution. The organization stated it reestablishes appropriate channels for operators to report and remit taxes within Chilean jurisdiction.
Fenasicajh, representing casino workers nationally, emphasized the critical need for comprehensive online gambling legislation. While recognizing that betting websites now constitute part of the gaming landscape, the union stressed these operators must satisfy identical safety requirements imposed on land-based establishments.
Chile’s Superintendence of Casinos has consistently maintained that online gambling lacks legal authorization within the nation. The Supreme Court has previously directed platforms to cease operations and requested telecommunications authorities implement blocking measures.
The unresolved legal standing of internet-based gambling in Chile ensures the controversy will persist as congressional deliberations advance.


