{"id":1088,"date":"2021-03-17T21:09:31","date_gmt":"2021-03-17T21:09:31","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1088"},"modified":"2023-12-05T15:42:11","modified_gmt":"2023-12-05T19:42:11","slug":"oficio-n237-18-01-1993","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n237-18-01-1993\/","title":{"rendered":"Oficio N\u00b0237 (18.01.1993)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Situaci\u00f3n tributaria de aportes de cuotas de condominio sobre predio rural en pago de acciones de sociedad an\u00f3nima cerrada en proceso de constituci\u00f3n.<\/p>\n<\/blockquote>\n\n\n\n<p>Un contribuyente le solicita al Servicio de Impuestos Internos (SII) un pronunciamiento respecto de la interpretaci\u00f3n que debe darse al inciso 4\u00b0 del N\u00b0 8 del art\u00edculo 17 de la Ley de Impuesto sobre la Renta (LIR), en el caso que personas naturales que son comuneros en el dominio de un bien ra\u00edz rural, adquirido hace m\u00e1s de 5 a\u00f1os por sucesi\u00f3n por causa de muerte, y que concurran a la constituci\u00f3n de una sociedad an\u00f3nima cerrada, aportando sus respectivas cuotas de condominio sobre el predio rural indicado en pago de las acciones que suscriban de la sociedad en formaci\u00f3n. <\/p>\n\n\n\n<p>Se consulta tambi\u00e9n si es aplicable a los comuneros la disposici\u00f3n del inciso cuarto del N\u00b08 del art\u00edculo 17 de la LIR, que grava al mayor valor obtenido con los impuestos de Primera Categor\u00eda y Global Complementario; o si los referidos comuneros quedan amparados por la letra i) del N\u00b08 del citado art\u00edculo 17, en atenci\u00f3n a que sus cuotas de condominio no forman parte del activo de empresas que declaran su renta efectiva de acuerdo con las normas de la Primera Categor\u00eda. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el Servicio que la operaci\u00f3n de aporte de las respectivas cuotas de dominio sobre el predio rural que los comuneros pretenden aportar a la sociedad an\u00f3nima cerrada en proceso de formaci\u00f3n o constituci\u00f3n, no se afecta con lo dispuesto por el inciso cuarto del N\u00b08 del art\u00edculo 17 de la Ley de Impuesto sobre la Renta.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-14d97f33-4583-4b08-8e79-a624a6ce07eb\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b0237-18.01.1993.pdf\">Oficio-N\u00b0237-18.01.1993<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b0237-18.01.1993.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-14d97f33-4583-4b08-8e79-a624a6ce07eb\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Situaci\u00f3n tributaria de aportes de cuotas de condominio sobre predio rural en pago de acciones de sociedad an\u00f3nima cerrada en proceso de constituci\u00f3n. Un contribuyente le solicita al Servicio de Impuestos Internos (SII) un pronunciamiento respecto de la interpretaci\u00f3n que debe darse al inciso 4\u00b0 del N\u00b0 8 del art\u00edculo 17 de la Ley de &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n237-18-01-1993\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0237 (18.01.1993)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1840,"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-1088","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\u00b0237 (18.01.1993) - 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-n237-18-01-1993\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0237 (18.01.1993) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Situaci\u00f3n tributaria de aportes de cuotas de condominio sobre predio rural en pago de acciones de sociedad an\u00f3nima cerrada en proceso de constituci\u00f3n. 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