The Internal Revenue Service (SII) has released the official calendar for the 2026 tax filing season, outlining the deadlines for when taxpayers will receive their refunds. The schedule allows both individuals and businesses to plan their finances based on when they submit their returns.
The first round of deposits will be made on Wednesday, April 29, for those who file their returns between April 1 and April 8. The second payment wave is set for Friday, May 15, covering those who file between April 9 and April 23.
For those who complete the process between April 24 and May 8, payment is scheduled for Wednesday, May 27. Additionally, the SII confirmed that taxpayers who opt to receive their refund via check will have their documents issued on May 29.
Form 22 Obligations and Deadlines
The deadline for submitting Form 22 is between April 8 and April 30. Current regulations mandate that filing a tax return is compulsory for several groups of taxpayers this year.
This obligation applies to those who earned more than $11,265,804 in annual income, unless that income came from a single employer. Filing is also required for those who had more than one employer during 2025, independent contractors seeking partial coverage for their social security contributions, and those who requested the 'Préstamo Solidario' (Solidarity Loan) in 2021, as this year marks the final installment payment.
The SII also includes individuals who received income from businesses started in 2025, as well as all companies, without exception. The tax authority suggests that, regardless of whether filing is mandatory, taxpayers should submit a return if they wish to access tax benefits or credits, such as deductions for mortgage interest or education expenses.
