{"id":4274,"date":"2023-10-24T14:32:55","date_gmt":"2023-10-24T18:32:55","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4274"},"modified":"2023-12-06T15:47:14","modified_gmt":"2023-12-06T19:47:14","slug":"mayor-valor-pertenencia-minera-art-17-no8-letra-c-i-n-r","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/mayor-valor-pertenencia-minera-art-17-no8-letra-c-i-n-r\/","title":{"rendered":"Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.)"},"content":{"rendered":"\t\t
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Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.)<\/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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Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02659 (19.11.2020)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

Tributaci\u00f3n de enajenaci\u00f3n de una concesi\u00f3n de explotaci\u00f3n minera. Se solicita al Servicio un pronunciamiento para determinar la tributaci\u00f3n de...<\/p><\/div>

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Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.)<\/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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Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.)<\/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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Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02053 (11.07.1995)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

Situaci\u00f3n tributaria de remesa efectuada al exterior por inversionista extranjero, producto de la enajenaci\u00f3n de pertenencias mineras, con pago en...<\/p><\/div>

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Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b0237 (18.01.1993)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

Situaci\u00f3n tributaria de aportes de cuotas de condominio sobre predio rural en pago de acciones de sociedad an\u00f3nima cerrada en...<\/p><\/div>

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Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b03449 (26.08.1992)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 17, 2021<\/div><\/div>

Situaci\u00f3n tributaria de la enajenaci\u00f3n de concesiones mineras de exploraci\u00f3n y explotaci\u00f3n. Un contribuyente solicita al Servicio de Impuestos Internos...<\/p><\/div>

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Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.) \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 …<\/p>\n

Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.)<\/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-4274","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nMayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.) - Portatax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.portatax.cl\/mineria\/mayor-valor-pertenencia-minera-art-17-no8-letra-c-i-n-r\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.) \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 … Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.) 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