{"id":1093,"date":"2021-03-17T21:11:38","date_gmt":"2021-03-17T21:11:38","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1093"},"modified":"2023-12-05T15:42:00","modified_gmt":"2023-12-05T19:42:00","slug":"oficio-n1767-20-05-2009-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/","title":{"rendered":"Oficio N\u00b01767 (20.05.2009)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Las rentas obtenidas producto de un contrato de opci\u00f3n de compra de concesiones mineras se afectan con el Impuesto de Primera Categor\u00eda y Global Complementario o Adicional, seg\u00fan corresponda.<\/p>\n<\/blockquote>\n\n\n\n<p>Se consulta al Servicio de Impuestos Internos (SII) sobre el tratamiento tributario de las rentas obtenidas por la suscripci\u00f3n de un contrato de opci\u00f3n de compra de concesi\u00f3n minera. Espec\u00edficamente, se le consulta sobre el impuesto a que se encuentran afectas dichas rentas; cu\u00e1ndo se debe cancelar dicho impuesto y la fecha en que se debe declarar. Al respecto, el SII se\u00f1ala que la renta proveniente de la referida operaci\u00f3n se encuentra afecta a los impuestos normales de la ley del ramo, esto es, al Impuesto de Primera Categor\u00eda a nivel de la empresa y los socios de esta Sociedad Legal Minera, deber\u00e1n tributar sobre esta misma renta con los Impuestos Global Complementario o Adicional, seg\u00fan corresponda, en el momento de su percepci\u00f3n, pudi\u00e9ndose dar de abono el Impuesto de Primera Categor\u00eda pagado por la sociedad.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-2f792a43-03f0-415c-9560-60bee3af4e15\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b01767-20.05.2009.pdf\">Oficio-N\u00b01767-20.05.2009<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b01767-20.05.2009.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-2f792a43-03f0-415c-9560-60bee3af4e15\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Las rentas obtenidas producto de un contrato de opci\u00f3n de compra de concesiones mineras se afectan con el Impuesto de Primera Categor\u00eda y Global Complementario o Adicional, seg\u00fan corresponda. Se consulta al Servicio de Impuestos Internos (SII) sobre el tratamiento tributario de las rentas obtenidas por la suscripci\u00f3n de un contrato de opci\u00f3n de compra &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01767 (20.05.2009)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1841,"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-1093","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\u00b01767 (20.05.2009) - 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-n1767-20-05-2009-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01767 (20.05.2009) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Las rentas obtenidas producto de un contrato de opci\u00f3n de compra de concesiones mineras se afectan con el Impuesto de Primera Categor\u00eda y Global Complementario o Adicional, seg\u00fan corresponda. Se consulta al Servicio de Impuestos Internos (SII) sobre el tratamiento tributario de las rentas obtenidas por la suscripci\u00f3n de un contrato de opci\u00f3n de compra &hellip; Oficio N\u00b01767 (20.05.2009) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-17T21:11:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:42:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-3.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-n1767-20-05-2009-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b01767 (20.05.2009)\",\"datePublished\":\"2021-03-17T21:11:38+00:00\",\"dateModified\":\"2023-12-05T19:42:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/\"},\"wordCount\":186,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/\",\"name\":\"Oficio N\u00b01767 (20.05.2009) - 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Se consulta al Servicio de Impuestos Internos (SII) sobre el tratamiento tributario de las rentas obtenidas por la suscripci\u00f3n de un contrato de opci\u00f3n de compra &hellip; Oficio N\u00b01767 (20.05.2009) Leer m\u00e1s &raquo;","og_url":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/","og_site_name":"Portatax","article_published_time":"2021-03-17T21:11:38+00:00","article_modified_time":"2023-12-05T19:42:00+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-3.jpeg","type":"image\/jpeg"}],"author":"Marjorie","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Marjorie","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/#article","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/"},"author":{"name":"Marjorie","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2"},"headline":"Oficio N\u00b01767 (20.05.2009)","datePublished":"2021-03-17T21:11:38+00:00","dateModified":"2023-12-05T19:42:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/"},"wordCount":186,"publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"articleSection":["Mayor valor pertenencia minera (Art. 17 N\u00ba8 letra c) I.N.R.)"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/","url":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n1767-20-05-2009-2\/","name":"Oficio N\u00b01767 (20.05.2009) - 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