{"id":1363,"date":"2021-03-18T19:58:06","date_gmt":"2021-03-18T19:58:06","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1363"},"modified":"2023-12-05T15:37:23","modified_gmt":"2023-12-05T19:37:23","slug":"circu48-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circu48-2\/","title":{"rendered":"Circular N\u00b048 (25.07.2001)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>R\u00e9gimen tributario aplicable a las empresas que se instalen en la Zona Franca Industrial de insumos, partes y piezas para la miner\u00eda en la comuna de Tocopilla en la II Regi\u00f3n.<\/p>\n<\/blockquote>\n\n\n\n<p>En el Diario Oficial de fecha 31 de Enero del a\u00f1o 2001, se public\u00f3 la Ley N\u00b019.709, que establece un r\u00e9gimen de zona franca industrial de insumos, partes y piezas para la miner\u00eda en la Comuna de Tocopilla en la II Regi\u00f3n del pa\u00eds. <\/p>\n\n\n\n<p>Dicho r\u00e9gimen de zona franca establece algunas franquicias tributarias relacionadas con los impuestos de la Ley de la Renta, las cuales se comentan a trav\u00e9s de la presente Circular.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-9c93e675-80db-4db8-92d3-41a4069d829c\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Circular-N\u00b048-25.07.2001.pdf\">Circular-N\u00b048-25.07.2001<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Circular-N\u00b048-25.07.2001.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9c93e675-80db-4db8-92d3-41a4069d829c\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9gimen tributario aplicable a las empresas que se instalen en la Zona Franca Industrial de insumos, partes y piezas para la miner\u00eda en la comuna de Tocopilla en la II Regi\u00f3n. En el Diario Oficial de fecha 31 de Enero del a\u00f1o 2001, se public\u00f3 la Ley N\u00b019.709, que establece un r\u00e9gimen de zona franca &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circu48-2\/\"> <span class=\"screen-reader-text\">Circular N\u00b048 (25.07.2001)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1880,"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":[31],"tags":[],"class_list":["post-1363","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rentas-exentas-de-idpc-leyes-especiales-art-39-no2"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Circular N\u00b048 (25.07.2001) - 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\/circu48-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b048 (25.07.2001) - Portatax\" \/>\n<meta property=\"og:description\" content=\"R\u00e9gimen tributario aplicable a las empresas que se instalen en la Zona Franca Industrial de insumos, partes y piezas para la miner\u00eda en la comuna de Tocopilla en la II Regi\u00f3n. En el Diario Oficial de fecha 31 de Enero del a\u00f1o 2001, se public\u00f3 la Ley N\u00b019.709, que establece un r\u00e9gimen de zona franca &hellip; Circular N\u00b048 (25.07.2001) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circu48-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-18T19:58:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:37:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-42.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\/circu48-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circu48-2\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Circular N\u00b048 (25.07.2001)\",\"datePublished\":\"2021-03-18T19:58:06+00:00\",\"dateModified\":\"2023-12-05T19:37:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circu48-2\/\"},\"wordCount\":117,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Rentas Exentas de IDPC Leyes Especiales (Art. 39 N\u00ba2)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circu48-2\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circu48-2\/\",\"name\":\"Circular N\u00b048 (25.07.2001) - 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