{"id":1949,"date":"2021-04-14T16:25:59","date_gmt":"2021-04-14T16:25:59","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1949"},"modified":"2023-12-05T15:33:56","modified_gmt":"2023-12-05T19:33:56","slug":"circular-n22-25-01-1977","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/circular-n22-25-01-1977\/","title":{"rendered":"Circular N\u00b022 (25.01.1977)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Nuevo r\u00e9gimen tributario de los medianos y peque\u00f1os mineros artesanales dispuesto en el DL N\u00b01.604 de 1976.<\/p>\n<\/blockquote>\n\n\n\n<p>El D.L. N\u00b0 824, publicado el 31.12.74, incorpor\u00f3 al \u00e1mbito de tributaci\u00f3n general de la Ley de la Renta a la Peque\u00f1a Miner\u00eda regida por las leyes N\u00b010.270 y 11.127. <\/p>\n\n\n\n<p>Por Circular N\u00b035, de 24.02.75, se impartieron instrucciones para la correcta aplicaci\u00f3n del citado r\u00e9gimen tributario, el cual b\u00e1sicamente descansaba en el valor de las maquinarias y equipos propios y\/o ajenos empleados en la explotaci\u00f3n de los minerales y en el monto de las venta anuales de minerales. <\/p>\n\n\n\n<p>El D.L. N\u00b01.604, publicado el 03.12.76, junto con derogar las leyes N\u00b010.270 (excepto inciso 2\u00b0 del art. 1\u00b0) y N\u00b011.127, establece un nuevo trato impositivo para las empresas mineras y peque\u00f1os mineros que se encuentren en alguna de las situaciones que se analizan en la presente Circular.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-e1b2488d-193c-4527-826c-1b18aab4698a\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b022-25.01.1977.pdf\">Circular N\u00b022 (25.01.1977)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b022-25.01.1977.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e1b2488d-193c-4527-826c-1b18aab4698a\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nuevo r\u00e9gimen tributario de los medianos y peque\u00f1os mineros artesanales dispuesto en el DL N\u00b01.604 de 1976. El D.L. N\u00b0 824, publicado el 31.12.74, incorpor\u00f3 al \u00e1mbito de tributaci\u00f3n general de la Ley de la Renta a la Peque\u00f1a Miner\u00eda regida por las leyes N\u00b010.270 y 11.127. Por Circular N\u00b035, de 24.02.75, se impartieron instrucciones &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/circular-n22-25-01-1977\/\"> <span class=\"screen-reader-text\">Circular N\u00b022 (25.01.1977)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1866,"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":[16],"tags":[],"class_list":["post-1949","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacion-rentas-mineras-art-20-no3-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\u00b022 (25.01.1977) - 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\/14\/circular-n22-25-01-1977\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b022 (25.01.1977) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Nuevo r\u00e9gimen tributario de los medianos y peque\u00f1os mineros artesanales dispuesto en el DL N\u00b01.604 de 1976. 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