{"id":1079,"date":"2021-03-17T21:07:08","date_gmt":"2021-03-17T21:07:08","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1079"},"modified":"2023-12-05T15:42:26","modified_gmt":"2023-12-05T19:42:26","slug":"oficio-n1857-05-06-1991","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1857-05-06-1991\/","title":{"rendered":"Oficio N\u00b01857 (05.06.1991)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tributaci\u00f3n que afecta al mayor valor obtenido en la enajenaci\u00f3n de pertenencias mineras.<\/p>\n<\/blockquote>\n\n\n\n<p>Un contribuyente solicita se confirme que el mayor valor obtenido en la enajenaci\u00f3n de pertenencias mineras, s\u00f3lo se encuentra gravado con el 10% de Impuesto de Primera Categor\u00eda en el car\u00e1cter de \u00fanico a la renta, de acuerdo a lo establecido en el art\u00edculo 17 N\u00b08, incisos 2\u00b0 y 3\u00b0, de la Ley sobre Impuesto a la Renta. <\/p>\n\n\n\n<p>Al respecto se\u00f1ala el Servicio que atendido que el contribuyente no ha efectuado otras compras ni ventas de pertenencias mineras que puedan calificarla de habitual, y que ha realizado la explotaci\u00f3n de las pertenencias que enajena por un per\u00edodo de dos a\u00f1os, se concluye en la especie que no se est\u00e1 frente a una operaci\u00f3n habitual del contribuyente, y que por tanto, el mayor valor obtenido en la enajenaci\u00f3n se encuentra afecto al Impuesto \u00danico de Primera Categor\u00eda, con tasa del 10%.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-5e805f58-0da4-4667-8bab-3e6c04c3727b\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b01857-05.06.1991.pdf\">Oficio-N\u00b01857-05.06.1991<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b01857-05.06.1991.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-5e805f58-0da4-4667-8bab-3e6c04c3727b\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tributaci\u00f3n que afecta al mayor valor obtenido en la enajenaci\u00f3n de pertenencias mineras. Un contribuyente solicita se confirme que el mayor valor obtenido en la enajenaci\u00f3n de pertenencias mineras, s\u00f3lo se encuentra gravado con el 10% de Impuesto de Primera Categor\u00eda en el car\u00e1cter de \u00fanico a la renta, de acuerdo a lo establecido en &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1857-05-06-1991\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01857 (05.06.1991)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1844,"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":[14],"tags":[],"class_list":["post-1079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mayor-valor-pertenencia-minera-art-17-no8-letra-c-i-n-r"],"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\u00b01857 (05.06.1991) - 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-n1857-05-06-1991\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01857 (05.06.1991) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tributaci\u00f3n que afecta al mayor valor obtenido en la enajenaci\u00f3n de pertenencias mineras. 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