{"id":1384,"date":"2021-03-18T20:20:25","date_gmt":"2021-03-18T20:20:25","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1384"},"modified":"2023-12-05T15:36:48","modified_gmt":"2023-12-05T19:36:48","slug":"oficio-n2312-03-10-1997-3","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2312-03-10-1997-3\/","title":{"rendered":"Oficio N\u00b02312 (03.10.1997)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Implicancias que tendr\u00eda para las empresas mineras la aplicaci\u00f3n del Art. 19 del D.L. N\u00b01349, de 1976, en el cual se se\u00f1ala que las nuevas empresas de la Gran Miner\u00eda del Cobre deber\u00e1n constituirse como sociedades an\u00f3nimas.<\/p>\n<\/blockquote>\n\n\n\n<p>A trav\u00e9s de la presente consulta, se realizan diversas consultas al Servicio de Impuestos Internos (SII) relativas a conocer los posibles efectos tributarios que se podr\u00edan generar por la aplicaci\u00f3n del art\u00edculo 19 del D.L. N\u00b01.349, de 1976, teniendo presente que dicha disposici\u00f3n ordena a las nuevas empresas de la Gran Miner\u00eda del Cobre a constituirse como sociedades an\u00f3nimas, abandonando as\u00ed la estructura de sociedad contractual minera o sociedad de responsabilidad limitada, bajo la cual varias se encuentran organizadas y considerando que son en su mayor\u00eda capitales extranjeros.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-6141e5d1-f1ac-4850-9bc3-0bb682cc38fc\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b02312-03.10.1997.pdf\">Oficio-N\u00b02312-03.10.1997<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b02312-03.10.1997.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-6141e5d1-f1ac-4850-9bc3-0bb682cc38fc\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Implicancias que tendr\u00eda para las empresas mineras la aplicaci\u00f3n del Art. 19 del D.L. N\u00b01349, de 1976, en el cual se se\u00f1ala que las nuevas empresas de la Gran Miner\u00eda del Cobre deber\u00e1n constituirse como sociedades an\u00f3nimas. A trav\u00e9s de la presente consulta, se realizan diversas consultas al Servicio de Impuestos Internos (SII) relativas a &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2312-03-10-1997-3\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02312 (03.10.1997)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1869,"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":[37],"tags":[],"class_list":["post-1384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuesto-adicional-accionistas-sin-residencia-en-chile-art-58-no2"],"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\u00b02312 (03.10.1997) - 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-n2312-03-10-1997-3\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02312 (03.10.1997) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Implicancias que tendr\u00eda para las empresas mineras la aplicaci\u00f3n del Art. 19 del D.L. 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