{"id":1273,"date":"2021-03-18T16:13:23","date_gmt":"2021-03-18T16:13:23","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=1273"},"modified":"2023-12-06T15:40:59","modified_gmt":"2023-12-06T19:40:59","slug":"definicion-sociedad-de-personas-y-empresas-mineras-art-2-n6-lir","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/definicion-sociedad-de-personas-y-empresas-mineras-art-2-n6-lir\/","title":{"rendered":"Definici\u00f3n Sociedad de Personas y Empresas Mineras (Art. 2 N\u00b06 LIR)"},"content":{"rendered":"\t\t
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Definici\u00f3n Sociedad de Personas y Empresas Mineras (Art. 2 N\u00b06 LIR)<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\u201cEsta secci\u00f3n contiene una recopilaci\u00f3n hist\u00f3rica de las principales instrucciones del Servicio de Impuestos Internos de Chile, en materia de tributaci\u00f3n minera, por lo cual, si bien la mayor\u00eda de las disposiciones que se mencionan se refieren a normas actualmente vigentes, tambi\u00e9n pueden aparecer algunas disposiciones que han sido modificadas o suprimidas pero que mantienen inter\u00e9s para la industria porque el efecto tributario de ciertas operaciones mineras se determinan a la luz de las normas vigentes a la \u00e9poca en que se realizaron. Si desea un an\u00e1lisis espec\u00edfico de las normas aplicables a una determinada operaci\u00f3n minera, no dude en contactarnos.\u201d<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n \"\"\n <\/div><\/a>
Definici\u00f3n Sociedad de Personas y Empresas Mineras (Art. 2 N\u00b06 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02300 (10.07.2009)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

La Ley de Impuesto a la Renta no contempla una norma expresa que autorice a una sociedad legal minera para...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Definici\u00f3n Sociedad de Personas y Empresas Mineras (Art. 2 N\u00b06 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01767 (20.05.2009)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

Las rentas obtenidas producto de un contrato de opci\u00f3n de compra de concesiones mineras se afectan con el Impuesto de...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Definici\u00f3n Sociedad de Personas y Empresas Mineras (Art. 2 N\u00b06 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b0507 (11.02.1998)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

Tributaci\u00f3n aplicable a la utilidad obtenida en la enajenaci\u00f3n de participaci\u00f3n en sociedades legales mineras y sociedades contractuales mineras. Contribuyente...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Definici\u00f3n Sociedad de Personas y Empresas Mineras (Art. 2 N\u00b06 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02312 (03.10.1997)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

Implicancias que tendr\u00eda para las empresas mineras la aplicaci\u00f3n del Art. 19 del D.L. N\u00b01349, de 1976, en el cual...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Definici\u00f3n Sociedad de Personas y Empresas Mineras (Art. 2 N\u00b06 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b05719 (01.09.1980)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

Situaci\u00f3n tributaria que afecta a los dividendos repartidos por una sociedad minera que no es sociedad an\u00f3nima. Un contribuyente solicita...<\/p><\/div>

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\n
\n \"\"\n <\/div><\/a>
Definici\u00f3n Sociedad de Personas y Empresas Mineras (Art. 2 N\u00b06 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02846 (13.05.1980)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

Situaci\u00f3n tributaria que afecta a los dividendos distribuidos por una sociedad minera que no es sociedad an\u00f3nima. Un contribuyente consulta...<\/p><\/div>

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\n\t\t\t\t\t\t<\/i><\/a>\n\t\t\t\t\t\t<\/i><\/a>\n\t\t\t\t\t<\/div><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Definici\u00f3n Sociedad de Personas y Empresas Mineras (Art. 2 N\u00b06 LIR) \u201cEsta secci\u00f3n contiene una recopilaci\u00f3n hist\u00f3rica de las principales instrucciones del Servicio de Impuestos Internos de Chile, en materia de tributaci\u00f3n minera, por lo cual, si bien la mayor\u00eda de las disposiciones que se mencionan se refieren a normas actualmente vigentes, tambi\u00e9n pueden aparecer …<\/p>\n

Definici\u00f3n Sociedad de Personas y Empresas Mineras (Art. 2 N\u00b06 LIR)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"enabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-1273","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nDefinici\u00f3n Sociedad de Personas y Empresas Mineras (Art. 2 N\u00b06 LIR) - 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