GATAVIA GLOBAL · Gatavia Chile

Short-term rentals in Chile

This section explains how short-term rental operates in Chile and how to correctly separate the different legal, fiscal, and operational layers. The concrete answer depends on the type of property, the method of operation, and the applicable rules for the case.

✓ Information reviewed: 08/26/2026

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GATAVIA

This section explains how to analyze market, profitability, and investment in Chile without confusing the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the manner of exploitation, and the rules that apply to the case. The specific and verified data is presented below in the Gatavia information block.

Investment analysis must separate general tourism data from the actual metrics of a specific residence. National or regional overnight stays help understand demand, but they do not equate to occupancy, average price, or profitability of a property.

Tourism market in Chile

Data, context and key indicators for the tourism market.

demand

Foreign tourists · 2025

Chile recorded 6,004,567 international arrivals during 2025.

Period: 2025

demand

Foreign tourists · 1H 2026

Chile received 2,553,723 foreign tourists between January and June 2026.

Period: January-June 2026

trend

Variation in arrivals · 1H 2026

Total arrivals decreased by 19.4% year-on-year.

Period: January-June 2026

demand

Long-distance markets

Europe, North America, Asia, and Oceania grew 13.9% in the first half of 2026 and reached a historical record.

Period: January-June 2026

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

SERNATUR inspects class, advertising, rates, and formalization of accommodation

Registration is not merely declarative.

SERNATUR inspects class, advertising, rates, and formalization of accommodation Application: Registered accommodation providers Verified rule: Registration is not merely declarative. Conditions: Applies to registered tourism services subject to monitoring. Exceptions: The exact documentation depends on class and municipality. Moment: Ongoing. Legal reference: Law 20.423 and current regulation

national

Mandatory SERNATUR Registration

Yes. Providers of tourist accommodation services must register in the National Registry.

Mandatory SERNATUR Registration Application: Providers of tourist accommodation Verified rule: Yes. Providers of tourist accommodation services must register in the National Registry. Conditions: That the activity fits as a commercial tourist accommodation service. Exceptions: Other tourist services may have voluntary registration; tourist accommodation does not. Moment: Before operating as a formal tourist offer and maintaining valid records. Legal reference: Law 20.423, arts. 30-36

national

Rental of furnished vacation home: VAT and Form 29 when applicable

The furnished rental is an operation subject to VAT.

Rental of furnished vacation home: VAT and Form 29 when applicable Application: Rental of furnished vacation home Verified rule: The furnished rental is an operation subject to VAT. Conditions: There must be furnishings/utilization that fits the taxed rule. Exceptions: Unfurnished residential rental has different treatment. Moment: Monthly. Legal reference: DL 825 VAT

national

Furnished vacation rentals are subject to VAT

The SII maintains VAT at 19% with a special base for furnished properties.

Furnished vacation rentals are subject to VAT Severity: High Summary: The SII maintains VAT at 19% with a special base for furnished properties. Recommended action: Maintain fiscal engine by type of property.

mixed

Commercial license and municipal formalization

The official formalization route includes a municipal commercial license before SERNATUR registration.

Commercial license and municipal formalization Application: Commercial tourist accommodation Verified rule: The official formalization route includes a municipal commercial license before SERNATUR registration. Conditions: Compatibility of the activity and municipal requirements. Exceptions: There may be exemptions or special documentation depending on the municipality and type of provider. Moment: Before completing tourist formalization. Legal reference: Decree 19/2018, art. 12 and municipal regulations

national

Decree 69 of 2026 · regulatory change

Tourist services registry

Decree 69 of 2026 · regulatory change Application: Tourist services registry Verified rule: From August 2026, Article 21 of the Regulation is modified to strengthen the promotion of registration and formalization. Conditions: Application of Modified Decree 19. Exceptions: Does not make tourist accommodation registration voluntary. Moment: In effect from its publication according to the decree. Legal reference: Decree 69/2026

national

Co-ownership and temporary accommodation

The co-ownership regulations must contemplate the coexistence associated with temporary and tourist accommodation.

Co-ownership and temporary accommodation Application: Units in condominiums Verified rule: The co-ownership regulations must contemplate the coexistence associated with temporary and tourist accommodation. Conditions: Property subject to the co-ownership regime. Exceptions: The specific restrictions depend on the regulations and valid agreements of the community within the law. Moment: Before investment and before commercial registration. Legal reference: Law 21.442, art. 8

national

No uniform national limit on nights

No general national maximum of rental days applicable to all tourist accommodations is identified.

No uniform national limit on nights Application: Short-term accommodation Verified rule: No general national maximum of rental days applicable to all tourist accommodations is identified. Conditions: Validate each location and asset. Exceptions: A local or condominium rule may introduce valid limits or prohibitions in its scope. Moment: Before investment/operation. Legal reference: National framework review 2026

Short-term rental taxation

Casa de veraneo amoblada: IVA 19%

19

Special tax base · furnished rental

Furnished rental subject to VAT

0

Taxation

VAT · rental of furnished property

19

tax Global Complementario 2026: tipo marginal máximo 40%

40

DFL2: rentas de hasta dos viviendas elegibles pueden no constituir renta

0

Taxation

Special tax base · furnished rental

Taxation

Income tax · rental income

Taxation

DFL No. 2 · first two properties of a natural person

Regulatory and market evolution

08/04/2026

Change in tourism mix in 2026

The volume of arrivals drops compared to 2025, but long-distance markets are growing.

04/13/2022

Condominium must regulate temporary and tourist accommodation

Law 21.442 makes the building regulations an essential layer.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Chile

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

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Sources and reference authorities

Biblioteca del Congreso Nacional de Chile

Decree Law 1.939 — real estate restrictions in border areas

Biblioteca del Congreso Nacional de Chile

Law 21.442 in force 2026 — temporary accommodation in co-ownership

Biblioteca del Congreso Nacional de Chile

Instituto Nacional de Estadísticas

EMAT January 2026 — overnight stays and performance

Instituto Nacional de Estadísticas

EMAT March 2026 — overnight stays and performance

Instituto Nacional de Estadísticas

EMAT February 2026 — overnight stays and performance

Senado de Chile

SERNATUR

SERNATUR / Subsecretaría de Turismo