Chile TIN number guide
Rol Unico Tributario (RUT)
All individuals and entities subject to taxation in Chile must undergo registration in the Rol Unico Tributario (RUT or TIN Registry, as per Article 66 of the Tax Code). Established in 1969 through Decree No. 3 of the Ministry of Finance, the TIN Registry's rules are outlined within.
Managed by the Internal Revenue Service (SII), entities, whether resident in Chile or not, must apply for TIN Registry registration through the SII.
The Civil Registry supplies the SII with information regarding National Identity Numbers allocated to individuals. The TIN/RUN is personal and non-transferable, ensuring each number is assigned to a specific person or entity. This number remains constant throughout its legal existence and is never reassigned once the holder's legal existence concludes. The TIN/RUN serves as the primary identification number for interactions with authorities, contract signings, formal agreements, applications, and everyday activities.
Foreigners
Foreigners engaging in various activities in Chile, such as investments, representation of legal entities, or receiving income, are required to register for the Unique Tax Roll (RUT). This includes individuals without residence in Chile investing in shares, real estate, or participating in companies. The registration process is facilitated for foreigners without residence, allowing them to obtain the RUT through Chilean stock brokers involved in market operations. Presentation of an Identity Card for Foreigners is necessary during the registration process for foreigners residing in Chile. The RUT is a crucial identification for tax-related activities in the country.
For Chileans and foreigners residing in Chile, the National Identity Number (RUN) from the Civil Registry serves as both the Tax Identification Number (RUT).
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Format
The Tax Identification Number (TIN) aka RUT comprises two components: the serial number, a dash (-), and the check digit (xx.xxx.xxx-x), derived through an algorithm generating a digit from 0 to 9 or the letter K. The check digit is pivotal for TIN validation, ensuring a singular check digit per number.
To confirm TIN accuracy, apply the algorithm module 11 formula to the pre-hyphen portion. This arithmetic calculation involves summing the multiplication, multiplying by 10, and dividing by 11. If the outcome matches the check digit, the TIN structure is deemed valid. The check digit follows three essential rules:
- It is a digit from 1 to 9 if equal to the result.
- It is 'K' if the result is 10.
- It is '0' (zero) if the result is 11.
Official Database RUT search
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