Chile sets course-adaptation procedure for training tax relief

Effective learning is required

Article 29(1) of Law 21.850 adds exclusions to Article 10 of Law 19.518. Predominantly recreational activities without verifiable labour skills and merely formal compliance activities are not qualifying training. Pure self-instruction without effective involvement of a lecturer, tutor or facilitator is also excluded. The amended text requires an obligatory interaction, feedback or teaching-support element and a learning assessment.^[3]

Existing registrations must be adapted

The twenty-second transitional article gives affected courses already registered in the National Course Register six months from publication of Law 21.850 on 17 October 2026 to meet the new requirements. Resolution 2486 requires training providers, known as OTEC, to submit adaptation applications at least 20 working days before that period expires. The same cut-off applies to resubmissions, and approval must be obtained by the period’s end; merely lodging an application is insufficient.^[1][3]

A new code does not restart validity

An approved adaptation receives a new SENCE code linked to the original registration, preserving its original validity dates and administrative history. It does not restart the registration term or automatically carry over all technical and economic attributes. Courses that fail the adaptation process lose their registration and cease to be available for training financed through the tax-credit regime.^[1]

Practical review for employers

Groups using Chile’s training tax relief should check with providers whether planned courses need adaptation and retain evidence of the current approval and course conditions. Resolution 2484 requires prior approval and registration and, for distance learning, verifiable records of participation, facilitator involvement and assessment. These course rules do not themselves establish an employer’s credit amount or a new corporate tax-return filing deadline.^[1][2]