{"id":1378,"date":"2021-03-18T20:18:13","date_gmt":"2021-03-18T20:18:13","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1378"},"modified":"2023-12-05T15:36:58","modified_gmt":"2023-12-05T19:36:58","slug":"oficio-n2053-11-07-1995-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2053-11-07-1995-2\/","title":{"rendered":"Oficio N\u00b02053 (11.07.1995)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Situaci\u00f3n tributaria de remesa efectuada al exterior por inversionista extranjero, producto de la enajenaci\u00f3n de pertenencias mineras, con pago en parte fijo y en parte variable.<\/p>\n<\/blockquote>\n\n\n\n<p>El Comit\u00e9 de Inversiones Extranjeras solicita un pronunciamiento al Servicio de Impuestos Internos (SII), respecto al tratamiento tributario que afectar\u00eda a remesas el exterior por un inversionista extranjero, producto de la enajenaci\u00f3n de pertenencias mineras por un monto fijo y una cantidad variable trimestral equivalente al 2,5% del retorno neto de fundici\u00f3n que se pagar\u00e1 hasta el t\u00e9rmino de la explotaci\u00f3n de dicha pertenencias. <\/p>\n\n\n\n<p>Ahora bien, del estudio de los antecedentes acompa\u00f1ados, se concluye que de la forma de pago establecida para la cancelaci\u00f3n de las pertenencias mineras, el inversionista ha recibido valores por dos conceptos. Uno fijo por la cesi\u00f3n misma de las pertenencias mineras y el otro variable a t\u00edtulo de una regal\u00eda. Respecto de este \u00faltimo concepto, si bien el pago trimestral de la cantidad variable establecida en la cl\u00e1usula decimosegunda del contrato de enajenaci\u00f3n, est\u00e1 pactado en t\u00e9rminos del pago del precio de las mismas, dicho pago en virtud de sus caracter\u00edsticas de pago variable en relaci\u00f3n con la explotaci\u00f3n de los yacimientos y de su car\u00e1cter indefinido, por cuanto se pacta hasta el t\u00e9rmino de la explotaci\u00f3n, corresponde que por su naturaleza sea calificado como un pago a titulo de \u00abregal\u00edas\u00bb que el adquirente se obliga a cancelar hasta el termino de la explotaci\u00f3n de las pertenencias mineras.<\/p>\n\n\n\n<p>El SII hace referencia a que en relaci\u00f3n con las cantidades obtenidas por la enajenaci\u00f3n de pertenencias mineras, estas deber\u00e1n tributar de acuerdo a un mayor valor obtenido en la operaci\u00f3n, el cual se determina comparando el precio de venta con el costo de adquisici\u00f3n de las pertenencias mineras, debiendo afectarse con el impuesto de primera categor\u00eda, en calidad de \u00fanico a la renta, siempre y cuando no hubiere sido habitual en relaci\u00f3n de dichas operaciones. <\/p>\n\n\n\n<p>En relaci\u00f3n con las cantidades variables obtenidas a t\u00edtulo de regal\u00eda por el inversionista extranjero, se afectan a los impuestos generales de la LIR, se gravan con el impuesto adicional del art\u00edculo 58 N\u00b01, cuando sean remesadas al exterior, siempre y cuando tales remesas se traten de rentas tributables con dicho tributo.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-2020fa38-68f1-446b-a0ab-31d27d3670f8\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b02053-11.07.1995.pdf\">Oficio-N\u00b02053-11.07.1995<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b02053-11.07.1995.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-2020fa38-68f1-446b-a0ab-31d27d3670f8\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Situaci\u00f3n tributaria de remesa efectuada al exterior por inversionista extranjero, producto de la enajenaci\u00f3n de pertenencias mineras, con pago en parte fijo y en parte variable. El Comit\u00e9 de Inversiones Extranjeras solicita un pronunciamiento al Servicio de Impuestos Internos (SII), respecto al tratamiento tributario que afectar\u00eda a remesas el exterior por un inversionista extranjero, producto &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2053-11-07-1995-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02053 (11.07.1995)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1862,"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":[36],"tags":[],"class_list":["post-1378","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuesto-adicional-establecimientos-permanentes-y-agencias-art-58-no1"],"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\u00b02053 (11.07.1995) - 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-n2053-11-07-1995-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02053 (11.07.1995) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Situaci\u00f3n tributaria de remesa efectuada al exterior por inversionista extranjero, producto de la enajenaci\u00f3n de pertenencias mineras, con pago en parte fijo y en parte variable. El Comit\u00e9 de Inversiones Extranjeras solicita un pronunciamiento al Servicio de Impuestos Internos (SII), respecto al tratamiento tributario que afectar\u00eda a remesas el exterior por un inversionista extranjero, producto &hellip; Oficio N\u00b02053 (11.07.1995) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2053-11-07-1995-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-18T20:18:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:36:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-24.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=\"2 minutos\" \/>\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-n2053-11-07-1995-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2053-11-07-1995-2\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b02053 (11.07.1995)\",\"datePublished\":\"2021-03-18T20:18:13+00:00\",\"dateModified\":\"2023-12-05T19:36:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2053-11-07-1995-2\/\"},\"wordCount\":404,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Impuesto Adicional Establecimientos Permanentes y Agencias (ART. 58 N\u00ba1)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2053-11-07-1995-2\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2053-11-07-1995-2\/\",\"name\":\"Oficio N\u00b02053 (11.07.1995) - 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