{"id":4380,"date":"2023-10-24T15:15:27","date_gmt":"2023-10-24T19:15:27","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4380"},"modified":"2023-12-06T15:45:21","modified_gmt":"2023-12-06T19:45:21","slug":"impuesto-especifico-a-la-actividad-minera-art-64-bis","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/impuesto-especifico-a-la-actividad-minera-art-64-bis\/","title":{"rendered":"Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)"},"content":{"rendered":"\t\t
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Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)<\/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 Espec\u00edfico a la Actividad Minera (ART. 64 BIS)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01265 (02.07.2020)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

Efectos del pago de comisiones en la determinaci\u00f3n de la renta afecta a Impuesto Espec\u00edfico a la Actividad Minera. Se...<\/p><\/div>

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Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b057 (14.08.2019)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

Monto de la garant\u00eda efectivamente constituida para caucionar el cierre de faenas mineras, se puede rebajar a\u00f1o a a\u00f1o y...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b0153 (23.01.2017)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

Tributaci\u00f3n con impuesto espec\u00edfico a la Renta Imponible Operacional de la actividad minera (RIOM) del explotador minero que desarrolla diversos...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b0880 (05.04.2016)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

Se solicita una nueva distribuci\u00f3n del Impuesto Espec\u00edfico a la Actividad MInera por razones que indica. Se solicita una nueva...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01921 (27.07.2015)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

Determinaci\u00f3n si procede o no rebaja por concepto de depreciaci\u00f3n, amortizaci\u00f3n o rebaja como costo o gasto del goodwill para...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b033 (06.01.2015)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

La prima o precio pagado al oferente del contrato de opci\u00f3n de compra minera. Contribuyente solicita un pronunciamiento del SII...<\/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 Espec\u00edfico a la Actividad Minera (ART. 64 BIS) \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 …<\/p>\n

Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)<\/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-4380","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nImpuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS) - 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