Tax · Crypto Tax

Accounting and taxes for your cryptocurrencies in Chile

We plan the acquisition, conversion, and sale of cryptocurrencies for individuals and companies. Every transaction is tracked, classified, and reported.
Crypto-asset custody device connected to a laptop on a desk next to a window
Since 2018
Pioneering firm in crypto-asset taxation in Chile
USD 10M+
in processed and optimized crypto wallets
Crypto
we classify any type of on-chain transaction
7 to 10x ROI
average return on fees (we charge a flat fee, not a % of savings).
8+ years of experience

We convert blockchain transactions into tax returns approved by the SII

A modern legal-technological approach to boost the taxation and accounting of digital assets.

8 years and 3 market cycles of experience

Our team pioneered crypto-asset taxation in Chile.

SII compliance

We stay up to date with the latest SII resolutions and rulings to keep you compliant with the regulations

Audit-proof

For 8 years, and across several market cycles, we have supported clients with their tax returns and tax optimization

Based on accurate reports of your transactions

We know how to read every type of crypto-asset transaction and classify it for accounting purposes

Comprehensive, personalized and secure advice

Each case is reviewed to optimize according to the client's profile and assets

Industry experience

NSS partners with the most recognized software in the industry and is recognized by these providers as an ally
What's taxable

Which crypto transactions are taxable in Chile?

Buying isn't taxed, and neither is a rising price: disposing is. Every time you sell, swap or pay with crypto, a capital gain is determined against what it cost you.

Triggers tax
Selling BTC for pesos

It's a disposal: the capital gain is calculated against your purchase cost.

Swapping USDT → BTC

Even if you never touch pesos, exchanging one crypto for another is also a disposal.

Paying for goods or services with crypto

Paying with crypto is disposing of it, at its value at the time of payment.

Receiving staking, mining or airdrop rewards

It generates income at the moment you receive it, even if you don't sell.

Doesn't trigger tax
Buying and holding

Holding does not generate income tax on its own.

Transferring between your own wallets

Moving it between accounts you own is not disposing of it.

A rise in price

An unrealized gain isn't taxed until you sell.

Note: even if it isn't taxed, if it sits on an exchange outside Chile you may need to report it in the DJ 1929.

Done any of these? We'll tell you what you need to report.

Let's review your case
Structure

How much you pay depends on how you're structured

As an individual, the capital gain is added to your other income under the Global Complementary Tax, whose top bracket reaches 40%.

With a first-category structure, gains can be reinvested without going through your personal tax each time. Until December 31 there is still time to get organized; in April all that's left is to report what already happened.

40%
8%
Individual,
top bracket
With structure
and planning

Top marginal bracket of the Global Complementary Tax versus the effective rate with structure and planning. Each case depends on the amount, the tax regime and the year.

Transaction history

From thousands of transactions to a traceable tax base

We take the export from your exchanges and wallets in whatever format it comes in. We normalize it, rebuild the cost basis and leave every transaction documented, ready to stand up to SII scrutiny.

historial-transacciones-2026.csvtransaction-history-2026.csvhistorico-transacoes-2026.csvtransaction-history-2026.csv 1.284 movimientos1,284 transactions1.284 movimentações1,284 条交易 procesados processed processadas 已处理
FechaDateData日期TipoTypeTipo类型ActivoAssetAtivo资产CantidadQuantityQuantidade数量Precio CLPCLP pricePreço CLPCLP价格OrigenSourceOrigem来源
14-03-2026CompraBuyCompra买入BTC0,024510.024510,024510.0245162.480.10062,480,10062.480.10062,480,100Buda
02-04-2026VentaSellVenda卖出ETH1,250001.250001,250001.250002.910.4002,910,4002.910.4002,910,400Binance
19-05-2026SwapSwapSwap兑换USDT→BTC4.500,004,500.004.500,004,500.00950Bitget
07-06-2026StakingStakingStaking质押SOL3,482003.482003,482003.48200138.900138,900138.900138,900Kraken
21-06-2026CompraBuyCompra买入USDT1.200,001,200.001.200,001,200.00968CryptoMKT
03-07-2026VentaSellVenda卖出BTC0,010000.010000,010000.0100064.120.00064,120,00064.120.00064,120,000Buda
18-07-2026AirdropAirdropAirdrop空投ARB320,0000320.0000320,0000320.00001.0451,0451.0451,045Wallet
// nss · normalización de movimientos// nss · transaction normalization// nss · normalização de movimentações// nss · 交易记录标准化 for (const tx of historial) {history) {history) {history) {   const base  = costoBasecostBasiscostBasiscostBasis(tx, { metodo:(tx, { method:(tx, { method:(tx, { method: "FIFO" });   const valor =value =value =value = aCLPtoCLPtoCLPtoCLP(tx.monto, tx.fecha);(tx.amount, tx.date);(tx.amount, tx.date);(tx.amount, tx.date);     ledger.push({     ejerciciofiscalYearfiscalYearfiscalYear:  tx.fecha.:  tx.date.:  tx.date.:  tx.date.year,     operacionoperationoperationoperation:  tx.tipo,:  tx.type,:  tx.type,:  tx.type,     mayorValorcapitalGaincapitalGaincapitalGain: valor - base,: value - base,: value - base,: value - base,     origensourcesourcesource:     tx.exchange   }); }   // 1.2841,2841.2841,284 movimientos →transactions →movimentações →条交易 → 3 ejercicios conciliadosfiscal years reconciledexercícios conciliados个纳税年度已核对
Costo base reconstruidoCost basis rebuiltCusto de aquisição reconstruído成本基础已重建 Mayor valor por ejercicioCapital gains by fiscal yearGanho de capital por exercício按纳税年度计算资本利得 Respaldo movimiento a movimientoEvery transaction documentedComprovação movimentação a movimentação逐笔交易留存凭证

We have been advising clients with crypto portfolios since 2018. NSS® is the pioneering crypto-asset tax firm in Chile. With USD 10M+ in processed and optimized portfolios, we know crypto and we know taxes.

Integrations

We connect with the platforms you already use

We take the reports from the leading crypto tax tools and translate them into Chilean tax criteria. You don't have to change software.

Your software isn't on the list? No problem: if it exports a CSV, we can process it.

Koinly
LedgiFi
Summ
CoinTracking
Blockpit
Koinly
LedgiFi
Summ
CoinTracking
Blockpit
Buda.com
Ledger
Koinly
Blockpit
CoinTracking
Buda.com
Ledger
Koinly
Blockpit
CoinTracking
Summ
Buda.com
LedgiFi
Ledger
Koinly
Summ
Buda.com
LedgiFi
Ledger
Koinly

Designed to meet Chilean SII requirements

Full compatibility with the SII's specific reporting requirements, including the rules for each tax regime: personal trading, mining, staking, P2P and more.

Initial consultation

Goals and analysis of the client's
current structure

We start by understanding what you hold and what you did with it: bitcoin purchases and sales, swaps between coins, stablecoins such as USDT, staking, airdrops or mining. Each movement is taxed differently.

Optimize the tax burden through expenses, reinvestments, deferral, exemptions and effective tax savings.

So you can access your gains and reinvest them wherever you want: other assets, property, paying down debt or funding your next project.

Weeks 1 to 2

Organizing your crypto-asset business model

We consolidate your history from wherever it lives (Binance, Buda, CryptoMKT or your own wallet) and rebuild the cost basis. That is where the capital gain on your bitcoin or ethereum sales shows up, along with the swaps that triggered tax without ever touching pesos.

Determination of the legal structure to be created

You sign the contract digitally and pay the initial fee.

Ongoing support

Tax burden optimization

We choose the cost method that suits you best and apply it consistently across the whole portfolio (bitcoin, ethereum, stablecoins and the rest), using criteria we have already defended before the SII.

Monthly and annual accounting

Tax and accounting maintenance

Monthly F29, annual F22 and the source-of-funds reports banks ask for when you cash out to pesos. If you hold balances on exchanges outside Chile, we also check whether the DJ 1929 applies.

Compare

Why NSS Is Different

Integrated services, with criteria tested before the SII and updated for 2026.

NSS®
All in one team
Traditional law firm
Independent accountant
Team
Lawyers and accountants on one team
Lawyers only
Accountants only
Legal and accounting integration
A single point of contact for the whole cycle
Limited to legal matters
No legal support
Pricing
Flat fee, known upfront
Hourly, variable
Hourly, variable
Crypto-asset specialization
Criteria updated to current regulation
General knowledge
Limited coverage
Ongoing support
Consulting and continuous maintenance
One-off advice only
Accounting only
FAQs

We have the answers

How do I get started?

Get in touch so we can get to know each other. We want you to understand the structures, why experience in this field matters, and to hear about your goals.

When should I start?

We recommend (for several reasons) getting advice a few months before making any move that triggers taxes (for example, selling or swapping crypto).

Why you and not other lawyers?

Because we understand crypto assets and we also help you diversify and reinvest intelligently. Our advice doesn't stop at crypto.

Can I trust you? Are you certified?

NSS was the first firm in Chile to specialize in crypto-asset taxation. We have more than 5 years of experience and several million USD optimized for our clients.

How do you charge?

We have specific plans for this. There is generally an initial fee and then a fee to maintain the structure.

How much tax can I optimize?

With good planning, we achieve around a 30% reduction in the tax burden. Our advisory averages a 7x to 10x ROI, and more in some cases.

Can I deduct your invoices as an expense?

Yes. Our services qualify as deductible expenses that you can use to reduce your tax burden.

Can I pay by credit card?

Yes, you can pay by credit card through Webpay, and we usually offer installments.

Do I pay tax if I swap USDT for bitcoin without converting to pesos?

Yes. A swap between cryptocurrencies is a disposal: a capital gain is determined even if you never convert to pesos. It is one of the points where we most often see a gap between what was reported and what should have been.

How are staking, airdrops and mining taxed?

They are different events and are reported differently. What they have in common is that they generate income at the moment you receive them, with a cost basis that later determines the result when you sell. We review each case.

Do I have to report my cryptocurrencies if I haven't sold them?

Holding them does not generate income tax on its own. But if they sit on an exchange outside Chile, you may need to report them in the DJ 1929.

Does this work if my exchange is outside Chile?

Yes. We work with exports from Binance, Kraken, Coinbase and any platform that produces a CSV, as well as your own wallets.

Contact

Let's talk about your next project

We don't have a sales team. Our team receives requests directly.

QR code to contact NSS on WhatsApp

WhatsApp

We are available 24/7 to answer your questions about any of our services.

Email

We respond quickly. Write to us and we will help you with any questions.

Telephone

Call us to answer your questions instantly. We're here to help.

Office

Schedule a visit and let's talk in person. We will be happy to welcome you.