{"id":1022,"date":"2021-03-17T12:53:51","date_gmt":"2021-03-17T12:53:51","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1022"},"modified":"2023-12-05T15:45:05","modified_gmt":"2023-12-05T19:45:05","slug":"oficio-n1740-31-05-1989","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1740-31-05-1989\/","title":{"rendered":"Oficio N\u00b01740 (31.05.1989)"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>La sociedad contractual minera es una sociedad de personas, por lo tanto, sus socios se pueden acoger a la reinversi\u00f3n de utilidades de la letra c), N\u00b01, letra A), del art\u00edculo 14 de la Ley de la Renta.<\/p>\n<\/blockquote>\n\n\n\n<p>Se consulta al Servicio de Impuestos Internos por el tratamiento tributario que deben dar a los retiros reinvertidos por los socios de una sociedad contractual minera, atendido que el C\u00f3digo de Miner\u00eda dispone que el capital de dichas sociedades debe representarse en acciones. Al respecto, se\u00f1ala el Servicio que al no ser sociedad an\u00f3nima, la sociedad contractual minera formada de conformidad a lo establecido en el art\u00edculo 172 y siguientes del C\u00f3digo de Miner\u00eda, debe necesariamente entenderse que se trata de una sociedad de personas, por aplicaci\u00f3n del concepto indicado en el N\u00b06 del art\u00edculo 2\u00b0 de la Ley de la Renta, y por ende, los socios de este particular tipo social pueden acoger sus retiros al sistema de reinversi\u00f3n establecido en el art\u00edculo 14 de la ley reci\u00e9n citada.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-768e0c56-6aab-453f-8336-2627041091d0\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b01740-31.05.1989.pdf\">Oficio-N\u00b01740-31.05.1989<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b01740-31.05.1989.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-768e0c56-6aab-453f-8336-2627041091d0\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La sociedad contractual minera es una sociedad de personas, por lo tanto, sus socios se pueden acoger a la reinversi\u00f3n de utilidades de la letra c), N\u00b01, letra A), del art\u00edculo 14 de la Ley de la Renta. Se consulta al Servicio de Impuestos Internos por el tratamiento tributario que deben dar a los retiros &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1740-31-05-1989\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01740 (31.05.1989)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1882,"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-1022","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\u00b01740 (31.05.1989) - 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-n1740-31-05-1989\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01740 (31.05.1989) - Portatax\" \/>\n<meta property=\"og:description\" content=\"La sociedad contractual minera es una sociedad de personas, por lo tanto, sus socios se pueden acoger a la reinversi\u00f3n de utilidades de la letra c), N\u00b01, letra A), del art\u00edculo 14 de la Ley de la Renta. Se consulta al Servicio de Impuestos Internos por el tratamiento tributario que deben dar a los retiros &hellip; Oficio N\u00b01740 (31.05.1989) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1740-31-05-1989\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-17T12:53:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:45:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-44.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marjorie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marjorie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1740-31-05-1989\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1740-31-05-1989\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b01740 (31.05.1989)\",\"datePublished\":\"2021-03-17T12:53:51+00:00\",\"dateModified\":\"2023-12-05T19:45:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1740-31-05-1989\/\"},\"wordCount\":183,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"R\u00e9gimen Tributario Due\u00f1os Empresa Minera (Art.14 LIR)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1740-31-05-1989\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1740-31-05-1989\/\",\"name\":\"Oficio N\u00b01740 (31.05.1989) - 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