{"id":1041,"date":"2021-03-17T20:21:15","date_gmt":"2021-03-17T20:21:15","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1041"},"modified":"2023-12-05T15:44:29","modified_gmt":"2023-12-05T19:44:29","slug":"oficio-n507-11-02-1998","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n507-11-02-1998\/","title":{"rendered":"Oficio N\u00b0507 (11.02.1998)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tributaci\u00f3n aplicable a la utilidad obtenida en la enajenaci\u00f3n de participaci\u00f3n en sociedades legales mineras y sociedades contractuales mineras.<\/p>\n<\/blockquote>\n\n\n\n<p>Contribuyente solicita al Servicio de Impuestos Internos (SII) un pronunciamiento sobre la aplicaci\u00f3n e interpretaci\u00f3n de las normas tributarias relacionadas con la determinaci\u00f3n de la utilidad obtenida en la enajenaci\u00f3n de la participaci\u00f3n que se tenga en una sociedad contractual minera como tambi\u00e9n en una sociedad legal minera. Al respecto, el SII se\u00f1ala que las sociedades contractuales y legales mineras, necesariamente deben entenderse que se tratan de sociedades de personas por aplicaci\u00f3n del concepto definido en el Art. 2 N\u00b0 6 de la Ley de Impuesto a la Renta (LIR), y por ende, para los efectos de la Ley de la Renta, quedan sujetas al r\u00e9gimen tributario que dicho texto legal establece para el citado tipo de sociedades. De acuerdo a lo anterior, si la participaci\u00f3n que se enajena es de aquellas a que se refiere la letra h) del N\u00ba 8 del art\u00edculo 17 de la LIR, cumpli\u00e9ndose al efecto todos los requisitos que indica dicha norma, el mayor valor obtenido en la citada cesi\u00f3n se encuentra afecto al r\u00e9gimen tributario que establece dicha disposici\u00f3n legal para el referido tipo de operaciones. En caso contrario, las mencionadas enajenaciones se regir\u00e1n por el tratamiento tributario que afecta a la cesi\u00f3n de derechos en sociedades de personas, conforme a lo dispuesto por los incisos 3\u00ba y siguientes del art\u00edculo 41 de la Ley de la Renta.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-4a645b6f-1c75-4f35-bc9d-d5f2f98530f6\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b0507-11.02.1998.pdf\">Oficio N\u00b0507 (11.02.1998)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b0507-11.02.1998.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-4a645b6f-1c75-4f35-bc9d-d5f2f98530f6\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tributaci\u00f3n aplicable a la utilidad obtenida en la enajenaci\u00f3n de participaci\u00f3n en sociedades legales mineras y sociedades contractuales mineras. Contribuyente solicita al Servicio de Impuestos Internos (SII) un pronunciamiento sobre la aplicaci\u00f3n e interpretaci\u00f3n de las normas tributarias relacionadas con la determinaci\u00f3n de la utilidad obtenida en la enajenaci\u00f3n de la participaci\u00f3n que se tenga &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n507-11-02-1998\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0507 (11.02.1998)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1889,"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":[44],"tags":[],"class_list":["post-1041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-definicion-sociedad-de-personas-y-empresas-mineras-art-2-n6-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\u00b0507 (11.02.1998) - 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-n507-11-02-1998\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0507 (11.02.1998) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tributaci\u00f3n aplicable a la utilidad obtenida en la enajenaci\u00f3n de participaci\u00f3n en sociedades legales mineras y sociedades contractuales mineras. 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