{"id":4370,"date":"2023-10-24T15:12:33","date_gmt":"2023-10-24T19:12:33","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4370"},"modified":"2023-12-06T15:43:39","modified_gmt":"2023-12-06T19:43:39","slug":"impuesto-adicional-accionistas-sin-residencia-en-chile-art-58-no2","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/impuesto-adicional-accionistas-sin-residencia-en-chile-art-58-no2\/","title":{"rendered":"Impuesto Adicional Accionistas Sin Residencia en Chile (ART. 58 N\u00ba2)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4370\" class=\"elementor elementor-4370\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6449162 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6449162\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-196a9b4\" data-id=\"196a9b4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af3f1fa elementor-widget elementor-widget-heading\" data-id=\"af3f1fa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Impuesto Adicional Accionistas Sin Residencia en Chile (ART. 58 N\u00ba2)<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a64a15 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a64a15\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f49669 elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f49669\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ae3a04\" data-id=\"3ae3a04\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5b23fff elementor-section-content-bottom elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b23fff\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-5fab7b8\" data-id=\"5fab7b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bc3b665 elementor-widget elementor-widget-text-editor\" data-id=\"bc3b665\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\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<div class=\"elementor-element elementor-element-96f7454 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"96f7454\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\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<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-e204d5c\" data-id=\"e204d5c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-16a3fe2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16a3fe2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c26cf69\" data-id=\"c26cf69\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70ca7b4 elementor-widget elementor-widget-jkit_post_block\" data-id=\"70ca7b4\" data-element_type=\"widget\" data-widget_type=\"jkit_post_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div  class=\"jeg-elementor-kit jkit-postblock postblock-type-3 jkit-pagination-nextprev post-element jeg_module___69ef1eddc2bff\"  data-id=\"jeg_module___69ef1eddc2bff\" data-settings=\"{&quot;post_type&quot;:&quot;post&quot;,&quot;number_post&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:6,&quot;sizes&quot;:[]},&quot;post_offset&quot;:0,&quot;unique_content&quot;:&quot;disable&quot;,&quot;include_post&quot;:&quot;&quot;,&quot;exclude_post&quot;:&quot;&quot;,&quot;include_category&quot;:&quot;37&quot;,&quot;exclude_category&quot;:&quot;&quot;,&quot;include_author&quot;:&quot;&quot;,&quot;include_tag&quot;:&quot;&quot;,&quot;exclude_tag&quot;:&quot;&quot;,&quot;sort_by&quot;:&quot;latest&quot;,&quot;pagination_mode&quot;:&quot;nextprev&quot;,&quot;pagination_loadmore_text&quot;:&quot;Load More&quot;,&quot;pagination_loading_text&quot;:&quot;Loading...&quot;,&quot;pagination_number_post&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:3,&quot;sizes&quot;:[]},&quot;pagination_scroll_limit&quot;:0,&quot;pagination_icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;pagination_icon_position&quot;:&quot;before&quot;,&quot;st_category_position&quot;:&quot;center&quot;,&quot;sg_content_postblock_type&quot;:&quot;type-3&quot;,&quot;sg_content_element_order&quot;:&quot;title,meta,excerpt,read&quot;,&quot;sg_content_breakpoint&quot;:&quot;tablet&quot;,&quot;sg_content_title_html_tag&quot;:&quot;h3&quot;,&quot;sg_content_category_enable&quot;:&quot;yes&quot;,&quot;sg_content_excerpt_enable&quot;:&quot;yes&quot;,&quot;sg_content_excerpt_length&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;sg_content_excerpt_more&quot;:&quot;...&quot;,&quot;sg_content_readmore_enable&quot;:&quot;yes&quot;,&quot;sg_content_readmore_icon&quot;:{&quot;value&quot;:&quot;fas fa-arrow-right&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_readmore_icon_position&quot;:&quot;after&quot;,&quot;sg_content_readmore_text&quot;:&quot;Leer m\\u00e1s&quot;,&quot;sg_content_comment_enable&quot;:&quot;yes&quot;,&quot;sg_content_comment_icon&quot;:{&quot;value&quot;:&quot;fas fa-comment&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_comment_icon_position&quot;:&quot;before&quot;,&quot;sg_content_meta_enable&quot;:&quot;yes&quot;,&quot;sg_content_meta_author_enable&quot;:&quot;&quot;,&quot;sg_content_meta_author_by_text&quot;:&quot;by&quot;,&quot;sg_content_meta_author_icon&quot;:{&quot;value&quot;:&quot;fas fa-user&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_meta_author_icon_position&quot;:&quot;before&quot;,&quot;sg_content_meta_date_enable&quot;:&quot;yes&quot;,&quot;sg_content_meta_date_type&quot;:&quot;published&quot;,&quot;sg_content_meta_date_format&quot;:&quot;default&quot;,&quot;sg_content_meta_date_format_custom&quot;:&quot;F j, Y&quot;,&quot;sg_content_meta_date_icon&quot;:{&quot;value&quot;:&quot;fas fa-clock&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_meta_date_icon_position&quot;:&quot;before&quot;,&quot;sg_content_image_size_imagesize_size&quot;:&quot;large&quot;,&quot;paged&quot;:1,&quot;class&quot;:&quot;jkit_post_block&quot;}\"><div class=\"jkit-block-container\"><div class=\"jkit-posts jkit-ajax-flag\">\n            <article class=\"jkit-post post-1388 post type-post status-publish format-standard has-post-thumbnail hentry category-impuesto-adicional-accionistas-sin-residencia-en-chile-art-58-no2\">\n                    <div class=\"jkit-thumb\"><a href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circular-n48-25-07-2001-2\/\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-30-1024x576.jpeg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-30-1024x576.jpeg 1024w, https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-30-300x169.jpeg 300w, https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-30-768x432.jpeg 768w, https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-30-1536x864.jpeg 1536w, https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-30.jpeg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\n        <\/div><\/a><div class=\"jkit-post-category position-center\"><span><a href=\"https:\/\/www.portatax.cl\/mineria\/category\/impuesto-adicional-accionistas-sin-residencia-en-chile-art-58-no2\/\" class=\"category-impuesto-adicional-accionistas-sin-residencia-en-chile-art-58-no2\">Impuesto Adicional Accionistas Sin Residencia en Chile (ART. 58 N\u00ba2)<\/a><\/span><\/div><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circular-n48-25-07-2001-2\/\">Circular N\u00b048 (25.07.2001)<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta\"><div class=\"jkit-meta-date icon-position-before\"><i aria-hidden=\"true\" class=\"fas fa-clock\"><\/i>marzo 18, 2021<\/div><\/div><div class=\"jkit-post-excerpt\"><p>R\u00e9gimen tributario aplicable a las empresas que se instalen en la Zona Franca Industrial de insumos, partes y piezas para...<\/p><\/div><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t<div class=\"jkit-meta-readmore icon-position-after\">\n                <a href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circular-n48-25-07-2001-2\/\" class=\"jkit-readmore\">Leer m\u00e1s<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/a>\n            <\/div><div class=\"jkit-meta-comment icon-position-before\">\n                <a href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circular-n48-25-07-2001-2\/#respond\" >\n                    <i aria-hidden=\"true\" class=\"fas fa-comment\"><\/i><span>0<\/span>\n                <\/a>\n            <\/div>\n\t\t\t\t\t\t<\/div><\/div>\n                <\/article><article class=\"jkit-post post-1384 post type-post status-publish format-standard has-post-thumbnail hentry category-impuesto-adicional-accionistas-sin-residencia-en-chile-art-58-no2\">\n                    <div class=\"jkit-thumb\"><a href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2312-03-10-1997-3\/\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-31-1024x576.jpeg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" srcset=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-31-1024x576.jpeg 1024w, https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-31-300x169.jpeg 300w, https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-31-768x432.jpeg 768w, https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-31-1536x864.jpeg 1536w, https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-31.jpeg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\n        <\/div><\/a><div class=\"jkit-post-category position-center\"><span><a href=\"https:\/\/www.portatax.cl\/mineria\/category\/impuesto-adicional-accionistas-sin-residencia-en-chile-art-58-no2\/\" class=\"category-impuesto-adicional-accionistas-sin-residencia-en-chile-art-58-no2\">Impuesto Adicional Accionistas Sin Residencia en Chile (ART. 58 N\u00ba2)<\/a><\/span><\/div><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2312-03-10-1997-3\/\">Oficio N\u00b02312 (03.10.1997)<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta\"><div class=\"jkit-meta-date icon-position-before\"><i aria-hidden=\"true\" class=\"fas fa-clock\"><\/i>marzo 18, 2021<\/div><\/div><div class=\"jkit-post-excerpt\"><p>Implicancias que tendr\u00eda para las empresas mineras la aplicaci\u00f3n del Art. 19 del D.L. N\u00b01349, de 1976, en el cual...<\/p><\/div><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t<div class=\"jkit-meta-readmore icon-position-after\">\n                <a href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2312-03-10-1997-3\/\" class=\"jkit-readmore\">Leer m\u00e1s<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/a>\n            <\/div><div class=\"jkit-meta-comment icon-position-before\">\n                <a href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2312-03-10-1997-3\/#respond\" >\n                    <i aria-hidden=\"true\" class=\"fas fa-comment\"><\/i><span>0<\/span>\n                <\/a>\n            <\/div>\n\t\t\t\t\t\t<\/div><\/div>\n                <\/article>\n        <\/div><div class=\"jkit-preloader-overlay\">\n\t\t\t\t\t<div class=\"jkit-preloader-type jkit-preloader-dot\">\n\t\t\t\t\t\t<div class=\"jkit-preloader\">\n\t\t\t\t\t\t\t<span><\/span><span><\/span><span><\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><div class=\"jkit-block-pagination jkit-align\"><div class=\"jkit-pagination-button jkit-block-nextprev jkit-nextprev-normal\">\n\t\t\t\t\t\t<a href=\"#\" class=\"prev disabled\" title=\"Previous\"><i aria-hidden=\"true\" class=\"jki jki-angle-left-solid\"><\/i><\/a>\n\t\t\t\t\t\t<a href=\"#\" class=\"next disabled\" title=\"Next\"><i aria-hidden=\"true\" class=\"jki jki-angle-right-solid\"><\/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":"<p>Impuesto Adicional Accionistas Sin Residencia en Chile (ART. 58 N\u00ba2) \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 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/impuesto-adicional-accionistas-sin-residencia-en-chile-art-58-no2\/\"> <span class=\"screen-reader-text\">Impuesto Adicional Accionistas Sin Residencia en Chile (ART. 58 N\u00ba2)<\/span> Leer m\u00e1s &raquo;<\/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 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