{"id":4355,"date":"2023-10-24T15:07:52","date_gmt":"2023-10-24T19:07:52","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4355"},"modified":"2023-12-06T15:37:29","modified_gmt":"2023-12-06T19:37:29","slug":"correccion-monetaria-pertenencias-concesiones-mineras-art-41-no6","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/correccion-monetaria-pertenencias-concesiones-mineras-art-41-no6\/","title":{"rendered":"Correcci\u00f3n Monetaria Pertenencias, Concesiones Mineras (Art. 41 N\u00ba6)"},"content":{"rendered":"\t\t
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Correcci\u00f3n Monetaria Pertenencias, Concesiones Mineras (Art. 41 N\u00ba6)<\/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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Correcci\u00f3n Monetaria Pertenencias, Concesiones Mineras (Art. 41 N\u00ba6)<\/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>abril 22, 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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Correcci\u00f3n Monetaria Pertenencias, Concesiones Mineras (Art. 41 N\u00ba6)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b0105 (09.10.1978)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 18, 2021<\/div><\/div>

Tributaci\u00f3n de enajenaci\u00f3n de una concesi\u00f3n de explotaci\u00f3n minera. Las pertenencias, concesiones mineras y los derechos de usufructo se revalorizan...<\/p><\/div>

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Correcci\u00f3n Monetaria Pertenencias, Concesiones Mineras (Art. 41 N\u00ba6) \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

Correcci\u00f3n Monetaria Pertenencias, Concesiones Mineras (Art. 41 N\u00ba6)<\/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-4355","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nCorrecci\u00f3n Monetaria Pertenencias, Concesiones Mineras (Art. 41 N\u00ba6) - 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