{"id":1020,"date":"2021-03-17T12:53:05","date_gmt":"2021-03-17T12:53:05","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1020"},"modified":"2023-12-05T15:45:09","modified_gmt":"2023-12-05T19:45:09","slug":"oficio-n5719-01-09-1980","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n5719-01-09-1980\/","title":{"rendered":"Oficio N\u00b05719 (01.09.1980)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Situaci\u00f3n tributaria que afecta a los dividendos repartidos por una sociedad minera que no es sociedad an\u00f3nima.<\/p>\n<\/blockquote>\n\n\n\n<p>Un contribuyente solicita al Servicio de Impuestos Internos que reconsidere su criterio contenido en el Oficio N\u00b02846, de 1980, en cuanto a que en su opini\u00f3n, las Sociedades Mineras no deber\u00edan ser considerarlas como sociedad de personas, sino como una sociedad an\u00f3nima. Al respecto, se\u00f1ala el Servicio que la norma del art. 2\u00b0 N\u00b06 de la Ley de la Renta no cabe interpretarla en forma extensiva, toda vez que, en los casos en que una sociedad no tenga con precisi\u00f3n la calidad de \u00absociedad an\u00f3nima\u00bb, ella debe considerarse, para los efectos de la Ley de la Renta, como sociedad de personas y, por lo tanto, debe recibir el tratamiento tributario correspondiente.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-19800d90-f4a3-4b0b-a75a-0cc433fd3432\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b05719-01.09.1980.pdf\">Oficio-N\u00b05719-01.09.1980<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b05719-01.09.1980.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-19800d90-f4a3-4b0b-a75a-0cc433fd3432\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Situaci\u00f3n tributaria que afecta a los dividendos repartidos por una sociedad minera que no es sociedad an\u00f3nima. Un contribuyente solicita al Servicio de Impuestos Internos que reconsidere su criterio contenido en el Oficio N\u00b02846, de 1980, en cuanto a que en su opini\u00f3n, las Sociedades Mineras no deber\u00edan ser considerarlas como sociedad de personas, sino &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n5719-01-09-1980\/\"> <span class=\"screen-reader-text\">Oficio N\u00b05719 (01.09.1980)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1881,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","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":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","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":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","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":""},"categories":[9],"tags":[],"class_list":["post-1020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regimen-tributario-duenos-empresa-minera-art-14-lir"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Oficio N\u00b05719 (01.09.1980) - Portatax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n5719-01-09-1980\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b05719 (01.09.1980) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Situaci\u00f3n tributaria que afecta a los dividendos repartidos por una sociedad minera que no es sociedad an\u00f3nima. 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