{"id":2007,"date":"2021-04-14T16:59:24","date_gmt":"2021-04-14T16:59:24","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2007"},"modified":"2023-12-05T15:30:59","modified_gmt":"2023-12-05T19:30:59","slug":"oficio-n2659-19-11-2020-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n2659-19-11-2020-2\/","title":{"rendered":"Oficio N\u00b02659 (19.11.2020)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tributaci\u00f3n de enajenaci\u00f3n de una concesi\u00f3n de explotaci\u00f3n minera.<\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita al Servicio un pronunciamiento para determinar la tributaci\u00f3n de la concesi\u00f3n de explotaci\u00f3n minera, llamada tambi\u00e9n pertenencia minera.<\/p>\n\n\n\n<p>Se informa que el mayor valor obtenido en la enajenaci\u00f3n de una pertenencia minera, por regla general, deber\u00e1 considerarse clasificada en el art\u00edculo 20, N\u00b0 5, de la Ley sobre Impuesto a la Renta (LIR), tributando con Impuesto de Primera Categor\u00eda, en base a renta percibida o devengada, e Impuesto Global Complementario o Impuesto Adicional, seg\u00fan corresponda.<br>Dicho mayor valor se determina deduciendo del precio o valor asignado a la pertenencia minera su costo directo, en los t\u00e9rminos del art\u00edculo 30 de la LIR, reajustado conforme al art\u00edculo 41, N\u00b0 6, del mismo cuerpo legal. El costo directo, por su parte, corresponder\u00e1 al valor de adquisici\u00f3n o aporte de la pertenencia minera, as\u00ed como los desembolsos efectivos incurridos en su constituci\u00f3n.<\/p>\n\n\n\n<p>Si el enajenante es una persona natural, o un contribuyente domiciliado o residente en el extranjero, la tributaci\u00f3n de la renta obtenida en la enajenaci\u00f3n de una concesi\u00f3n de explotaci\u00f3n minera se determinar\u00e1 conforme al art\u00edculo 17, N\u00b08, letra c), de la LIR, tributando sobre el mayor valor obtenido en la operaci\u00f3n, con Impuesto Global Complementario o Impuesto Adicional, seg\u00fan corresponda, en base a renta percibida.<\/p>\n\n\n\n<p>Asimismo, en relaci\u00f3n a la Ley sobre Impuesto a las Ventas y Servicios, la enajenaci\u00f3n de una pertenencia no se grava con Impuesto al Valor Agregado.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-9080c410-f1e0-4110-b60f-4d74cf2294ef\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02659-19.11.2020.pdf\">Oficio N\u00b02659 (19.11.2020)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02659-19.11.2020.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9080c410-f1e0-4110-b60f-4d74cf2294ef\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tributaci\u00f3n de enajenaci\u00f3n de una concesi\u00f3n de explotaci\u00f3n minera. Se solicita al Servicio un pronunciamiento para determinar la tributaci\u00f3n de la concesi\u00f3n de explotaci\u00f3n minera, llamada tambi\u00e9n pertenencia minera. Se informa que el mayor valor obtenido en la enajenaci\u00f3n de una pertenencia minera, por regla general, deber\u00e1 considerarse clasificada en el art\u00edculo 20, N\u00b0 5, &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n2659-19-11-2020-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02659 (19.11.2020)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1889,"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":[17],"tags":[],"class_list":["post-2007","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacion-otras-rentas-mineras-art-20-no5-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\u00b02659 (19.11.2020) - 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-n2659-19-11-2020-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02659 (19.11.2020) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tributaci\u00f3n de enajenaci\u00f3n de una concesi\u00f3n de explotaci\u00f3n minera. 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