{"id":1906,"date":"2021-04-13T22:11:11","date_gmt":"2021-04-13T22:11:11","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1906"},"modified":"2023-12-05T15:34:47","modified_gmt":"2023-12-05T19:34:47","slug":"circular-n55-14-10-2005-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/circular-n55-14-10-2005-2\/","title":{"rendered":"Circular N\u00b055 (14.10.2005)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Instrucciones sobre impuesto espec\u00edfico que afecta a la renta operacional de la actividad minera obtenida por un explotador minero.<\/p>\n<\/blockquote>\n\n\n\n<p>En el Diario Oficial de fecha 16 de junio de 2005, se public\u00f3 la Ley N\u00b0 20.026, la cual incorpora en la Ley sobre Impuesto a la Renta, un nuevo T\u00edtulo \u00ab<strong>T\u00cdTULO IV BIS\u201d<\/strong>, en el que se establece un impuesto espec\u00edfico que afecta a la actividad minera realizada por un explotador minero, contempl\u00e1ndose en el art\u00edculo 64 bis del referido t\u00edtulo la forma en que se determinar\u00e1 y aplicar\u00e1 dicho tributo. <\/p>\n\n\n\n<p>Adem\u00e1s, la referida ley en los n\u00fameros siguientes de su art\u00edculo 1\u00b0, introduce algunas modificaciones a los art\u00edculos 31, 65, 84, 90, 93 y 94 de la Ley de la Renta, innovaciones que tienen por objeto adecuar o armonizar el texto de las referidas normas con el nuevo impuesto espec\u00edfico que afecta la actividad minera.<\/p>\n\n\n\n<p>La presente Circular tiene por objeto dar a conocer el texto del nuevo t\u00edtulo que se incorpora a la Ley de la Renta y el texto actualizado de aquellas otras disposiciones de la ley del ramo que se modifican, precisando al mismo tiempo la forma en que se determinar\u00e1 y aplicar\u00e1 el impuesto espec\u00edfico que se establece para la actividad minera y los alcances tributarios de aquellas normas que se modifican con motivo del gravamen antes mencionado.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-c984deae-a061-43f6-8219-c40f9d7d0b40\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b055-14.10.2005.doc\">Circular N\u00b055 (14.10.2005)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b055-14.10.2005.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-c984deae-a061-43f6-8219-c40f9d7d0b40\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Instrucciones sobre impuesto espec\u00edfico que afecta a la renta operacional de la actividad minera obtenida por un explotador minero. En el Diario Oficial de fecha 16 de junio de 2005, se public\u00f3 la Ley N\u00b0 20.026, la cual incorpora en la Ley sobre Impuesto a la Renta, un nuevo T\u00edtulo \u00abT\u00cdTULO IV BIS\u201d, en el &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/circular-n55-14-10-2005-2\/\"> <span class=\"screen-reader-text\">Circular N\u00b055 (14.10.2005)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1871,"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":[24],"tags":[],"class_list":["post-1906","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-deduccion-gastos-por-impuestos-en-la-mineria-art-31-no2-lir"],"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\u00b055 (14.10.2005) - 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\/04\/13\/circular-n55-14-10-2005-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b055 (14.10.2005) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Instrucciones sobre impuesto espec\u00edfico que afecta a la renta operacional de la actividad minera obtenida por un explotador minero. 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