{"id":4375,"date":"2023-10-24T15:13:50","date_gmt":"2023-10-24T19:13:50","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4375"},"modified":"2023-12-06T15:44:53","modified_gmt":"2023-12-06T19:44:53","slug":"impuesto-adicional-personas-naturales-o-juridicas-extranjeras-art-60-inc-1","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/impuesto-adicional-personas-naturales-o-juridicas-extranjeras-art-60-inc-1\/","title":{"rendered":"Impuesto Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1)"},"content":{"rendered":"\t\t
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Impuesto Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1)<\/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 Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01721 (26.09.2014)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

Tratamiento tributario del mayor valor obtenido en la enajenaci\u00f3n de acciones y derechos en una sociedad contractual minera. Se le...<\/p><\/div>

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Impuesto Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01235 (21.07.2014)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

Tratamiento tributario del mayor valor obtenido en la enajenaci\u00f3n de acciones y derechos en una sociedad contractual minera. Se le...<\/p><\/div>

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Impuesto Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b048 (25.07.2001)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

R\u00e9gimen tributario aplicable a las empresas que se instalen en la Zona Franca Industrial de insumos, partes y piezas para...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Impuesto Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02312 (03.10.1997)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

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>

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Impuesto Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02846 (13.05.1980)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 18, 2021<\/div><\/div>

Situaci\u00f3n tributaria que afecta a los dividendos distribuidos por una sociedad minera que no es sociedad an\u00f3nima. Un contribuyente consulta...<\/p><\/div>

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\n\t\t\t\t\t\t<\/i><\/a>\n\t\t\t\t\t\t<\/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":"

Impuesto Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1) \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 …<\/p>\n

Impuesto Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1)<\/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-4375","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nImpuesto Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1) - 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