Chile's SII and vehicle expense reporting in 2026
Chile's SII updated its expense-reporting circular in 2026. How it applies to mileage.
What SII did in 2026
Chile's SII issued Circular 18/2026 updating Exempt Resolution 6/2008 on employee expense reporting. Key changes for vehicle reimbursement: 30-day reporting window (was 'reasonable'), explicit electronic-document acceptance, formal logbook requirement for per-km reimbursement, and a 1 UTM/month threshold below which no individual report is needed (just policy + simplified logbook).
Per-km in employee vehicle
SII sets no official rate. 2026 market: CLP 350-500/km depending on vehicle and region. The per-km rate must cover fuel, maintenance, proportional depreciation, insurance, and proportional registration. Document the composition annually.
Employee tax treatment
Reimbursement of actually-incurred work expenses, properly documented, is *not* labor income under LIR Art. 42 §1 — no IUSC, no contribution base.
Employer tax treatment
Deductible under LIR Art. 31. VAT credit on fuel only when the invoice is in the company's name with the company's RUT.
Electronic cross-checks
From April 2026, SII automatically cross-references electronic receipts with reported reimbursements. Common flagged inconsistencies: invoice used twice (reimbursement + company purchase), invoice in a third party's name, fuel charged outside the trip window, vehicle in logbook differs from employee's registered car (cross-check with Civil Registry).