{"id":4249,"date":"2023-10-24T14:18:10","date_gmt":"2023-10-24T18:18:10","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4249"},"modified":"2023-12-06T15:48:16","modified_gmt":"2023-12-06T19:48:16","slug":"regimen-tributario-duenos-empresa-minera-art-14-lir-2","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/regimen-tributario-duenos-empresa-minera-art-14-lir-2\/","title":{"rendered":"R\u00e9gimen Tributario Due\u00f1os Empresa Minera (Art.14 LIR)"},"content":{"rendered":"\t\t
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R\u00e9gimen Tributario Due\u00f1os Empresa Minera (Art.14 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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R\u00e9gimen Tributario Due\u00f1os Empresa Minera (Art.14 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b061 (11.11.2009)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

Modifica criterio contenido en Circular 58 de 2001, en cuanto a que los pagos efectuados a t\u00edtulo de patente minera...<\/p><\/div>

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R\u00e9gimen Tributario Due\u00f1os Empresa Minera (Art.14 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01740 (31.05.1989)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

La sociedad contractual minera es una sociedad de personas, por lo tanto, sus socios se pueden acoger a la reinversi\u00f3n...<\/p><\/div>

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R\u00e9gimen Tributario Due\u00f1os Empresa Minera (Art.14 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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R\u00e9gimen Tributario Due\u00f1os Empresa Minera (Art.14 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":"

R\u00e9gimen Tributario Due\u00f1os Empresa Minera (Art.14 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 algunas disposiciones que han …<\/p>\n

R\u00e9gimen Tributario Due\u00f1os Empresa Minera (Art.14 LIR)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"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-4249","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nR\u00e9gimen Tributario Due\u00f1os Empresa Minera (Art.14 LIR) - 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