{"id":1391,"date":"2021-03-18T20:22:51","date_gmt":"2021-03-18T20:22:51","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1391"},"modified":"2023-12-05T15:36:19","modified_gmt":"2023-12-05T19:36:19","slug":"oficio-n2846-13-05-1980-3","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2846-13-05-1980-3\/","title":{"rendered":"Oficio N\u00b02846 (13.05.1980)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Situaci\u00f3n tributaria que afecta a los dividendos distribuidos por una sociedad minera que no es sociedad an\u00f3nima.<\/p>\n<\/blockquote>\n\n\n\n<p>Un contribuyente consulta al Servicio de Impuestos Internos (SII) sobre la obligaci\u00f3n tributaria que afecta a los accionistas que conforman una sociedad minera, en cuanto a la participaci\u00f3n que les corresponde en los resultados de la gesti\u00f3n minera. Al respecto, el Servicio se\u00f1ala que estas sociedades tienen el car\u00e1cter de una sociedad de personas, ya que la Ley sobre Impuesto a la Renta (LIR) en el n\u00famero 6 de su art\u00edculo 2\u00b0 establece que son sociedades de personas las sociedades de cualquier clase o denominaci\u00f3n, excluyendo \u00fanicamente a las sociedades an\u00f3nimas. <\/p>\n\n\n\n<p>De acuerdo a lo anterior, el Art. 14 de la LIR establece que las rentas anuales que obtengan las sociedades de personas deben entenderse percibidas o devengadas en el mismo ejercicio por cada uno de sus socios en la proporci\u00f3n que les corresponde, sin atender al destino real que la sociedad pueda dar a dichas rentas.<\/p>\n\n\n\n<p>La Ley ha creado en este art\u00edculo una presunci\u00f3n o ficci\u00f3n legal que atribuye a cada socio la percepci\u00f3n o devengaci\u00f3n de las todas las rentas con el objeto de que no se postergue el pago del impuesto global complementario o adicional.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-ca3eb1a8-f5ce-4fdf-be25-65f8cc5b6abb\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b02846-13.05.1980..pdf\">Oficio-N\u00b02846-13.05.1980.<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b02846-13.05.1980..pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ca3eb1a8-f5ce-4fdf-be25-65f8cc5b6abb\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Situaci\u00f3n tributaria que afecta a los dividendos distribuidos por una sociedad minera que no es sociedad an\u00f3nima. Un contribuyente consulta al Servicio de Impuestos Internos (SII) sobre la obligaci\u00f3n tributaria que afecta a los accionistas que conforman una sociedad minera, en cuanto a la participaci\u00f3n que les corresponde en los resultados de la gesti\u00f3n minera. &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2846-13-05-1980-3\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02846 (13.05.1980)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1867,"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":[38],"tags":[],"class_list":["post-1391","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuesto-adicional-personas-naturales-o-juridicas-extranjeras-art-60-inc-1"],"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\u00b02846 (13.05.1980) - 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-n2846-13-05-1980-3\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02846 (13.05.1980) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Situaci\u00f3n tributaria que afecta a los dividendos distribuidos por una sociedad minera que no es sociedad an\u00f3nima. 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