How to recover the single tax: How the tax refund applies and who should carry out the operation

7 minutos de lectura

For people who have doubts about the tax refund, This article will be very helpful in terms of the doubts that you present in this regard.

Although you should also be clear that the Internal Revenue Service always places on its website, the changes presented in relation to what taxpayers must do.

How to recover the single tax

After completing the corresponding tax return and submitting form F22, you should start the process in the time allowed to opt for the tax refund.

The requirements to start the return process are those that we indicate below, so pay close attention and meet them:

  • Group all the background necessary.
  • Go to one of the agencies of the General Treasury of the Republic.
  • Communicate that your presence is due, because you need make the request for cancellation of the income tax declaration.
  • Provide the documents brought to the person in charge.
  • Wait for the result of your process to be the request for payment of tax return.

This money will be delivered through the bank account that you have affiliated with the form or it is also possible that a check with the pertinent amount will be sent to your personal residence.

An important fact in this case that you should know is that you have the opportunity to add or change the bank account that you have linked for the return of said money. To carry out the change before the SII you must do it by the following means:

  1. Enter the TGR web system
  2. Communicate by 227689800 and request help and information in this regard.
  3. Go to any office near your location.

Remember that, having declared in the month of April, you have the opportunity to change the account that you added to the form, in the month of May, but only until 2:00 p.m., by any of the available means.

How the tax refund applies

The ideal thing to do before starting with the income tax return is to take into account the type of taxpayer you are. It is essential to know this because this will allow you to be aware if you apply or not, in the return of taxes.

Their restitution will basically depend on the type of income that is, through companies or profession.

IBS gives you the most information, depending on your personality. Whether legal or natural, you will find the rental operation divided into three types of people; are as follows:


In order to qualify for a tax refund, must be met before with a background imposed by the SII:

  • Table for calculating the Complementary Global Tax.
  • Franchise or tax article.
  • Deduction of provisional cancellation.
  • Among others more that can influence.

In this same way, it is mandatory to confirm that the company to which services are provided will make the declaration of the monthly remuneration of the past period.

When the income transaction process has been carried out and confirmed that it is exempt from payment, the professional worker will have the ability to adsorb retention second category for the monthly tax.

This type of tax had a value of 10.75%, however, for this new year it had an increase to 11.5%.

Likewise, situations will be presented in which a professional, has a payment due to the Single Worker Tax, For this reason, you will receive a proportion of return, according to the total untaxed income.

It is important to remind individuals from another country who are domiciled in Chile and therefore provide their professional services in the country, that they must complete the affidavit available to the SII.

In it, you must demonstrate the scenario in which you are, in order to effectively perform the tax calculation:

  • For foreign persons who have officially obtained residency:
  1. Domiciled or with residence in Chile, for a period of more than 3 years.
  2. Chilean residence or domiciled, for a period of less than 3 years.
  • Foreigners who have been in the country for a period of more than 3 years, who have income both in the country and abroad.

General companies

There are many aspects that interfere for this type of situation, to carry out the Income Operation it will depend on elements such as the following:

  1. Expenses
  2. Size
  3. Income
  4. Denied expenses
  5. Capital updates
  6. Retreats

For companies that acquire high numbers of profits throughout their business period, you have to pay taxes in the corresponding tax year.

However, if it has losses, it will surely get the return of PPM or interim monthly payments.

It is worth mentioning that the corresponding to the company’s business year would be the year prior to the tax year, that is, if your tax year is 2021, the business year will automatically be 2020.

Small Taxpayers

They are micro-businesses belonging to families, among which are artisans. These only have lower money inflows than large companies and SMEs.

Currently for these cases the tax calculations would be made, starting from the new tax regimes:

  1. 14 TO
  2. 14 D N3
  3. 14 D N8

Who should carry out the rental operation

The individuals who are obliged to carry out this type of operation are natural or legal, who have income depending on what is indicated in the Income Tax Law.

To carry out this type of operation the income varies, they can be given by capital origin or also by professional matters.

As for the aforementioned law, it is said that the classification at this point goes by categories, it would be reflected as follows:

Primary Category Taxpayers

Mentioned in the law as “From capital income, as well as industrial, commercial, mining and other companies ”.

It can be known as the capital part, investment operations or, where appropriate, capitalized resources. As with trading companies, they include the following types: mutual funds, construction companies, shareholders, etc.

Secondary category taxpayers

It can be read in the Law that appears as «Income from the labor field», that is, those that result from the provision of professional services, in addition to any individual action.

Importance of carrying out the rental operation

This type of operation is the route used to manage Chilean taxes, with the intention of being able to be redistributed and conceiving public policies, as well as the financial movements required for quality performance.

The important part of trustworthy procedures is effect the principle of legality that concerns first and second category taxpayers, according to the labor produced or capitalizations of a country.

This is very significant for the country’s economy, with this means it will be possible to know and keep track of the amounts per capita. As well as measuring the CPI or consumer price.

Income tax refund payment date

Currently exact dates have not been established, however, it is estimated to be the shortest time after the payment of income taxes has been made.

The dates for tax returns are always linked to the date on which form 22 is sent.

The Internal Revenue System is obliged to establish the dates on which the declaration of this new year must be carried out. It is thought that the established dates can be taken as a relation for the period 2019-2020.

Dates established in the past period

The dates that could be used to send the F22 form between April and May, could be the following:

  • 04/01 and 04/23
  • From 04/24 to 04/29
  • Between 04/30 until 05/8.

Taking into account that the return for the deposit could be made on the following dates as long as it is not by check, since the date established for that would be 05/30 as well as the cancellation by cash register:

  • May 12
  • may 19
  • May 26

If the case arises that no information has been transmitted about the deposits for return, the amount that should be returned if it is not greater than $ 300,000, can be withdrawn as of 05/28.

In the case of needing to withdraw the return, you can go to any agency of the Serviestado or Banco Estado, through one of the ticket offices.

It is well known that, for these situations, the body in charge of the return of tax refunds is the General Treasury of the Republic or TRG. They make the refund after having presented the corresponding income statement.

Second Category Tax Amounts

This tax is defined as a growing tribute that is paid in monthly installments, by individuals who receive income due to the labor production of an activity carried out in a dependent manner.

The figure that is established for these cases has to exceed 13.5 UTM on a monthly basis, in order to be taken into account.

So for these types of taxpayers the type of activity you carry out, in addition to what you perceive from it, in order to establish the amount of the taxes due.


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