{"id":1345,"date":"2021-03-18T19:49:36","date_gmt":"2021-03-18T19:49:36","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1345"},"modified":"2023-12-05T15:37:52","modified_gmt":"2023-12-05T19:37:52","slug":"oficio-n458-18-02-1984","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/","title":{"rendered":"Oficio N\u00b0458 (18.02.1984)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Contrato de Inversi\u00f3n Extranjera e Impuesto Habitacional contenido en el DL 1.519, de 1976 en el caso de una compa\u00f1\u00eda minera.<\/p>\n<\/blockquote>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Se solicita al SII un pronunciamiento respecto de una cl\u00e1usula registrada en un Contrato de Inversi\u00f3n Extranjera, el cual otorga el derecho de pagar parte del Impuesto Habitacional contenido en el DL 1.519, de 1976 en el caso de una compa\u00f1\u00eda minera a trav\u00e9s de cualquiera de los mecanismos de excepci\u00f3n que se contemplan en dicha norma.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-954a06bd-b0ac-4743-9ba8-8a210f974e83\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b0458-18.02.1984.pdf\">Oficio-N\u00b0458-18.02.1984<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b0458-18.02.1984.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-954a06bd-b0ac-4743-9ba8-8a210f974e83\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Contrato de Inversi\u00f3n Extranjera e Impuesto Habitacional contenido en el DL 1.519, de 1976 en el caso de una compa\u00f1\u00eda minera. Se solicita al SII un pronunciamiento respecto de una cl\u00e1usula registrada en un Contrato de Inversi\u00f3n Extranjera, el cual otorga el derecho de pagar parte del Impuesto Habitacional contenido en el DL 1.519, de &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0458 (18.02.1984)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1870,"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":[24],"tags":[],"class_list":["post-1345","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-deduccion-gastos-por-impuestos-en-la-mineria-art-31-no2-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\u00b0458 (18.02.1984) - 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\/18\/oficio-n458-18-02-1984\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0458 (18.02.1984) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Contrato de Inversi\u00f3n Extranjera e Impuesto Habitacional contenido en el DL 1.519, de 1976 en el caso de una compa\u00f1\u00eda minera. Se solicita al SII un pronunciamiento respecto de una cl\u00e1usula registrada en un Contrato de Inversi\u00f3n Extranjera, el cual otorga el derecho de pagar parte del Impuesto Habitacional contenido en el DL 1.519, de &hellip; Oficio N\u00b0458 (18.02.1984) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-18T19:49:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:37:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-32.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\/18\/oficio-n458-18-02-1984\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b0458 (18.02.1984)\",\"datePublished\":\"2021-03-18T19:49:36+00:00\",\"dateModified\":\"2023-12-05T19:37:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/\"},\"wordCount\":86,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 LIR)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/\",\"name\":\"Oficio N\u00b0458 (18.02.1984) - Portatax\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\"},\"datePublished\":\"2021-03-18T19:49:36+00:00\",\"dateModified\":\"2023-12-05T19:37:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.portatax.cl\/mineria\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Oficio N\u00b0458 (18.02.1984)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"name\":\"Portatax\",\"description\":\"Servicios Tributarios\",\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\",\"name\":\"Portatax\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"contentUrl\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"width\":250,\"height\":83,\"caption\":\"Portatax\"},\"image\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\",\"name\":\"Marjorie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"caption\":\"Marjorie\"},\"url\":\"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Oficio N\u00b0458 (18.02.1984) - Portatax","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/","og_locale":"es_ES","og_type":"article","og_title":"Oficio N\u00b0458 (18.02.1984) - Portatax","og_description":"Contrato de Inversi\u00f3n Extranjera e Impuesto Habitacional contenido en el DL 1.519, de 1976 en el caso de una compa\u00f1\u00eda minera. Se solicita al SII un pronunciamiento respecto de una cl\u00e1usula registrada en un Contrato de Inversi\u00f3n Extranjera, el cual otorga el derecho de pagar parte del Impuesto Habitacional contenido en el DL 1.519, de &hellip; Oficio N\u00b0458 (18.02.1984) Leer m\u00e1s &raquo;","og_url":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/","og_site_name":"Portatax","article_published_time":"2021-03-18T19:49:36+00:00","article_modified_time":"2023-12-05T19:37:52+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-32.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\/18\/oficio-n458-18-02-1984\/#article","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/"},"author":{"name":"Marjorie","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2"},"headline":"Oficio N\u00b0458 (18.02.1984)","datePublished":"2021-03-18T19:49:36+00:00","dateModified":"2023-12-05T19:37:52+00:00","mainEntityOfPage":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/"},"wordCount":86,"publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"articleSection":["Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 LIR)"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/","url":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/","name":"Oficio N\u00b0458 (18.02.1984) - Portatax","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/#website"},"datePublished":"2021-03-18T19:49:36+00:00","dateModified":"2023-12-05T19:37:52+00:00","breadcrumb":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n458-18-02-1984\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.portatax.cl\/mineria\/"},{"@type":"ListItem","position":2,"name":"Oficio N\u00b0458 (18.02.1984)"}]},{"@type":"WebSite","@id":"https:\/\/www.portatax.cl\/mineria\/#website","url":"https:\/\/www.portatax.cl\/mineria\/","name":"Portatax","description":"Servicios Tributarios","publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.portatax.cl\/mineria\/#organization","name":"Portatax","url":"https:\/\/www.portatax.cl\/mineria\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/","url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","contentUrl":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","width":250,"height":83,"caption":"Portatax"},"image":{"@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2","name":"Marjorie","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","caption":"Marjorie"},"url":"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/"}]}},"_links":{"self":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/1345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/comments?post=1345"}],"version-history":[{"count":4,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/1345\/revisions"}],"predecessor-version":[{"id":5064,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/1345\/revisions\/5064"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media\/1870"}],"wp:attachment":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media?parent=1345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/categories?post=1345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/tags?post=1345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}