{"id":4304,"date":"2023-10-24T14:50:53","date_gmt":"2023-10-24T18:50:53","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4304"},"modified":"2023-12-06T15:45:56","modified_gmt":"2023-12-06T19:45:56","slug":"impuesto-pequenos-mineros-artesanales-art-23-lir","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/impuesto-pequenos-mineros-artesanales-art-23-lir\/","title":{"rendered":"Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 LIR)"},"content":{"rendered":"\t\t
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Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 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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Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b014 (26.02.2020)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Nuevas escalas y tasas para determinar los impuestos que afectan a los peque\u00f1os y medianos contribuyentes mineros de la Ley...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tResoluci\u00f3n N\u00b023 (12.02.2020)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 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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\n \"\"\n <\/div><\/a>
Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b011 (25.02.2019)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Nuevas escalas y tasas para determinar los impuestos que afectan a los peque\u00f1os y medianos contribuyentes mineros de la Ley...<\/p><\/div>

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Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tResoluci\u00f3n N\u00b027 (19.02.2019)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 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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\n Leer m\u00e1s<\/i><\/a>\n <\/div>
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\n
\n \"\"\n <\/div><\/a>
Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b011 (15.02.2018)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Nuevas escalas y tasas para determinar los impuestos que afectan a los peque\u00f1os y medianos contribuyentes mineros de la Ley...<\/p><\/div>

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\n
\n \"\"\n <\/div><\/a>
Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tResoluci\u00f3n N\u00b014 (09.02.2018)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 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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Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 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

Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 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-4304","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nImpuesto Peque\u00f1os Mineros Artesanales (Art. 23 LIR) - 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