{"id":1372,"date":"2021-03-18T20:14:45","date_gmt":"2021-03-18T20:14:45","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1372"},"modified":"2023-12-05T15:37:09","modified_gmt":"2023-12-05T19:37:09","slug":"circular-n105-09-10-1978","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circular-n105-09-10-1978\/","title":{"rendered":"Circular N\u00b0105 (09.10.1978)"},"content":{"rendered":"\n<p>Tributaci\u00f3n de enajenaci\u00f3n de una concesi\u00f3n de explotaci\u00f3n minera.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Las pertenencias, concesiones mineras y los derechos de usufructo se revalorizan de acuerdo a las normas de la correcci\u00f3n monetaria. Imparte instrucciones sobre modificaciones del DL 2324, de 1978. <\/p>\n<\/blockquote>\n\n\n\n<p>De acuerdo al Decreto Ley N\u00b0 2.324, la presente Circular en el punto IV, hace referencia a las modificaciones que introdujo la norma antes mencionada a la Ley de impuesto a la renta en el art\u00edculo 41 de la misma, en relaci\u00f3n las concesiones mineras y derechos de usufructo en las normas de correcci\u00f3n monetaria.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-0f3fbcea-e562-4960-a3cc-ae616c10f070\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b0105-09.10.1978.pdf\">Circular-N\u00b0105-09.10.1978<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b0105-09.10.1978.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-0f3fbcea-e562-4960-a3cc-ae616c10f070\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tributaci\u00f3n de enajenaci\u00f3n de una concesi\u00f3n de explotaci\u00f3n minera. Las pertenencias, concesiones mineras y los derechos de usufructo se revalorizan de acuerdo a las normas de la correcci\u00f3n monetaria. Imparte instrucciones sobre modificaciones del DL 2324, de 1978. De acuerdo al Decreto Ley N\u00b0 2.324, la presente Circular en el punto IV, hace referencia a &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circular-n105-09-10-1978\/\"> <span class=\"screen-reader-text\">Circular N\u00b0105 (09.10.1978)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1873,"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":[34],"tags":[],"class_list":["post-1372","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-correccion-monetaria-pertenencias-concesiones-mineras-art-41-no6"],"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\u00b0105 (09.10.1978) - 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\/circular-n105-09-10-1978\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b0105 (09.10.1978) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tributaci\u00f3n de enajenaci\u00f3n de una concesi\u00f3n de explotaci\u00f3n minera. Las pertenencias, concesiones mineras y los derechos de usufructo se revalorizan de acuerdo a las normas de la correcci\u00f3n monetaria. Imparte instrucciones sobre modificaciones del DL 2324, de 1978. De acuerdo al Decreto Ley N\u00b0 2.324, la presente Circular en el punto IV, hace referencia a &hellip; Circular N\u00b0105 (09.10.1978) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circular-n105-09-10-1978\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-18T20:14:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:37:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-35.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\/circular-n105-09-10-1978\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circular-n105-09-10-1978\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Circular N\u00b0105 (09.10.1978)\",\"datePublished\":\"2021-03-18T20:14:45+00:00\",\"dateModified\":\"2023-12-05T19:37:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circular-n105-09-10-1978\/\"},\"wordCount\":102,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Correcci\u00f3n Monetaria Pertenencias, Concesiones Mineras (Art. 41 N\u00ba6)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circular-n105-09-10-1978\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/circular-n105-09-10-1978\/\",\"name\":\"Circular N\u00b0105 (09.10.1978) - 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