{"id":1965,"date":"2021-04-14T16:34:40","date_gmt":"2021-04-14T16:34:40","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1965"},"modified":"2023-12-05T15:33:11","modified_gmt":"2023-12-05T19:33:11","slug":"oficio-n694-14-02-1992","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n694-14-02-1992\/","title":{"rendered":"Oficio N\u00b0694 (14.02.1992)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tributaci\u00f3n que afecta a plantas de beneficios de minerales.<\/p>\n<\/blockquote>\n\n\n\n<p>Contribuyente solicita al Servicio de Impuestos Internos un pronunciamiento respecto de la tributaci\u00f3n aplicable a una planta de beneficio de minerales que no explota yacimientos mineros propios. <\/p>\n\n\n\n<p>Tambi\u00e9n se consulta sobre el r\u00e9gimen tributario aplicable a qui\u00e9n percibe una regal\u00eda y el alcance de la expresi\u00f3n \u00abminas explotadas por el mismo minero\u00bb se\u00f1alada en la inciso primero del N\u00b01 del art\u00edculo 34, de la Ley de la Renta. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el Servicio que si bien la actividad desarrollada por una planta de beneficio de minerales constituye actividad minera, de acuerdo a lo previsto por el N\u00b01 del art\u00edculo 34 de la Ley de la Renta, para cumplir con el requisito y poder sujetarse a las normas contempladas, es necesario que el contribuyente que explota una planta de beneficio de minerales, adem\u00e1s, explote una pertenencia minera en cualquiera de sus formas (en calidad de propietario, arrendatario, usufructuario o cualquier otra forma de cesi\u00f3n, temporal o permanente, de una pertenencia minera). <\/p>\n\n\n\n<p>En cuanto a las regal\u00edas que pague la planta de beneficio de minerales con el objeto de explotar una pertenencia minera, ya sea en calidad de arrendataria o usufructuaria, cabe expresar que constituyen para el due\u00f1o de la pertenencia ingresos propios derivados de la actividad minera y deben tributar seg\u00fan las normas generales contenidas en el N\u00b0 3 del art\u00edculo 20.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-6f2e7f8e-667d-4eb2-86aa-9c4fb1724f96\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0694-14.02.1992.pdf\">Oficio N\u00b0694 (14.02.1992)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0694-14.02.1992.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-6f2e7f8e-667d-4eb2-86aa-9c4fb1724f96\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tributaci\u00f3n que afecta a plantas de beneficios de minerales. Contribuyente solicita al Servicio de Impuestos Internos un pronunciamiento respecto de la tributaci\u00f3n aplicable a una planta de beneficio de minerales que no explota yacimientos mineros propios. Tambi\u00e9n se consulta sobre el r\u00e9gimen tributario aplicable a qui\u00e9n percibe una regal\u00eda y el alcance de la expresi\u00f3n &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n694-14-02-1992\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0694 (14.02.1992)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1857,"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-1965","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>Oficio N\u00b0694 (14.02.1992) - 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\/oficio-n694-14-02-1992\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0694 (14.02.1992) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tributaci\u00f3n que afecta a plantas de beneficios de minerales. 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