{"id":4385,"date":"2023-10-24T15:17:04","date_gmt":"2023-10-24T19:17:04","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4385"},"modified":"2023-12-06T15:41:38","modified_gmt":"2023-12-06T19:41:38","slug":"determinacion-renta-imponible-operacional-minera-art-64-ter","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/determinacion-renta-imponible-operacional-minera-art-64-ter\/","title":{"rendered":"Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)"},"content":{"rendered":"\t\t
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Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)<\/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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Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)<\/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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Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b049 (20.07.2020)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

Imparte instrucciones sobre declaraci\u00f3n y pago del denominado impuesto a las fuentes fijas contaminantes, del Art. 8\u00b0 de la Ley...<\/p><\/div>

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Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)<\/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>

Ajuste del monto de la garant\u00eda efectivamente constituida para caucionar el cierre de faenas mineras que se puede rebajar. Por...<\/p><\/div>

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Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)<\/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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Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)<\/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>
Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b059 (14.11.2014)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 22, 2021<\/div><\/div>

Modifica las instrucciones contenidas en la Circular N\u00b0 14, de 2014, relativa a la aplicaci\u00f3n de los convenios para evitar...<\/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":"

Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER) \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

Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)<\/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-4385","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nDeterminaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER) - 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