{"id":1062,"date":"2021-03-17T21:00:12","date_gmt":"2021-03-17T21:00:12","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1062"},"modified":"2023-12-05T15:43:30","modified_gmt":"2023-12-05T19:43:30","slug":"oficio-n1585-20-04-1992","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1585-20-04-1992\/","title":{"rendered":"Oficio N\u00b01585 (20.04.1992)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Incidencias tributarias en la formaci\u00f3n de una sociedad contractual minera que nade de la divisi\u00f3n de una compa\u00f1\u00eda minera y luego de la transformaci\u00f3n en una sociedad contractual minera.<\/p>\n<\/blockquote>\n\n\n\n<p>Un contribuyente solicita un pronunciamiento al Servicio de Impuestos Internos sobre las incidencias tributarias que se producir\u00edan al dividir una Compa\u00f1\u00eda Minera para posteriormente transformarla en una sociedad contractual minera y permitir la entrada de un nuevo inversionista. Para estos efectos, se emitir\u00edan 2 series de acciones: La serie \u00abA\u00bb ser\u00eda suscrita por los actuales accionistas a un valor de US $30.000.000 y que dar\u00e1 derecho al 80% de las utilidades; mientras que la serie \u00abB\u00bb ser\u00e1 suscrita por un nuevo inversionista a un valor de US $50.000.000 y dar\u00e1 derecho al 20% de las utilidades. Con todo, al momento de la liquidaci\u00f3n de la sociedad, el accionista de la serie \u00abB\u00bb otorgar\u00e1 a los accionistas de la serie \u00abA\u00bb una opci\u00f3n para adquirir una cantidad tal de sus acciones, de manera que el haber social de la empresa se distribuya en una proporci\u00f3n de 20% para el accionista de la serie \u00abB\u00bb y de un 80% para los accionistas de la serie \u00abA\u00bb. Al respecto, se\u00f1ala el Servicio que la suscripci\u00f3n de las acciones series \u00abA\u00bb y \u00abB\u00bb, no se produce efecto tributario alguno. No obstante, el ejercicio de la opci\u00f3n constituir\u00eda un incremento patrimonial sujeto a las reglas generales por el mayor valor sobre el monto efectivo de sus aportes.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-9c4e2d9a-08b4-45e5-88c8-bb38a1063471\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b01585-20.04.1992-1.pdf\">Oficio-N\u00b01585-20.04.1992-1<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b01585-20.04.1992-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9c4e2d9a-08b4-45e5-88c8-bb38a1063471\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Incidencias tributarias en la formaci\u00f3n de una sociedad contractual minera que nade de la divisi\u00f3n de una compa\u00f1\u00eda minera y luego de la transformaci\u00f3n en una sociedad contractual minera. Un contribuyente solicita un pronunciamiento al Servicio de Impuestos Internos sobre las incidencias tributarias que se producir\u00edan al dividir una Compa\u00f1\u00eda Minera para posteriormente transformarla en &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1585-20-04-1992\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01585 (20.04.1992)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1874,"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":[11],"tags":[],"class_list":["post-1062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aportes-a-sociedades-mineras-art-17-no5-i-n-r-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\u00b01585 (20.04.1992) - 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-n1585-20-04-1992\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01585 (20.04.1992) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Incidencias tributarias en la formaci\u00f3n de una sociedad contractual minera que nade de la divisi\u00f3n de una compa\u00f1\u00eda minera y luego de la transformaci\u00f3n en una sociedad contractual minera. Un contribuyente solicita un pronunciamiento al Servicio de Impuestos Internos sobre las incidencias tributarias que se producir\u00edan al dividir una Compa\u00f1\u00eda Minera para posteriormente transformarla en &hellip; Oficio N\u00b01585 (20.04.1992) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1585-20-04-1992\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-17T21:00:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:43:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-36.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-n1585-20-04-1992\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1585-20-04-1992\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b01585 (20.04.1992)\",\"datePublished\":\"2021-03-17T21:00:12+00:00\",\"dateModified\":\"2023-12-05T19:43:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1585-20-04-1992\/\"},\"wordCount\":255,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Aportes a sociedades Mineras (Art. 17 N\u00ba5 I.N.R. 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