{"id":4299,"date":"2023-10-24T14:49:17","date_gmt":"2023-10-24T18:49:17","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4299"},"modified":"2023-12-06T15:50:47","modified_gmt":"2023-12-06T19:50:47","slug":"tributacion-pequenos-mineros-artesanales-art-22-no1-lir","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/tributacion-pequenos-mineros-artesanales-art-22-no1-lir\/","title":{"rendered":"Tributaci\u00f3n Peque\u00f1os Mineros Artesanales (Art. 22 N\u00ba1 LIR)"},"content":{"rendered":"\t\t
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Tributaci\u00f3n Peque\u00f1os Mineros Artesanales (Art. 22 N\u00ba1 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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Tributaci\u00f3n Peque\u00f1os Mineros Artesanales (Art. 22 N\u00ba1 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>abril 15, 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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Tributaci\u00f3n Peque\u00f1os Mineros Artesanales (Art. 22 N\u00ba1 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tResoluci\u00f3n N\u00b021 (10.02.2009)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 15, 2021<\/div><\/div>

Establece escala de tasas conforme al precio internacional de los minerales que se indican y para los efectos que se...<\/p><\/div>

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Tributaci\u00f3n Peque\u00f1os Mineros Artesanales (Art. 22 N\u00ba1 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b03949 (30.10.2002)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 15, 2021<\/div><\/div>

Cr\u00e9dito por gastos de capacitaci\u00f3n en el caso de peque\u00f1os mineros artesanales que optan por declarar la renta presunta de...<\/p><\/div>

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Tributaci\u00f3n Peque\u00f1os Mineros Artesanales (Art. 22 N\u00ba1 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b058 (30.08.2001)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 15, 2021<\/div><\/div>

Nuevo tratamiento tributario de los pagos efectuados por concepto de patentes mineras. Adoptan la calidad de un pago provisional voluntario....<\/p><\/div>

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Tributaci\u00f3n Peque\u00f1os Mineros Artesanales (Art. 22 N\u00ba1 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b04055 (20.10.2000)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 15, 2021<\/div><\/div>

Peque\u00f1os contribuyentes del art\u00edculo 22 de la Ley de la Renta no tienen derecho al cr\u00e9dito por gastos de capacitaci\u00f3n....<\/p><\/div>

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Tributaci\u00f3n Peque\u00f1os Mineros Artesanales (Art. 22 N\u00ba1 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02898 (21.07.1992)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 15, 2021<\/div><\/div>

Tributaci\u00f3n que afecta a los contribuyentes denominados areneros artesanales. El Sr. Subsecretario de Obra P\u00fablicas solicita al SII que informe...<\/p><\/div>

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Tributaci\u00f3n Peque\u00f1os Mineros Artesanales (Art. 22 N\u00ba1 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 …<\/p>\n

Tributaci\u00f3n Peque\u00f1os Mineros Artesanales (Art. 22 N\u00ba1 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-4299","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nTributaci\u00f3n Peque\u00f1os Mineros Artesanales (Art. 22 N\u00ba1 LIR) - 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