{"id":2105,"date":"2021-04-15T15:07:48","date_gmt":"2021-04-15T15:07:48","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2105"},"modified":"2023-12-05T15:28:45","modified_gmt":"2023-12-05T19:28:45","slug":"oficio-n2898-21-07-1992","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n2898-21-07-1992\/","title":{"rendered":"Oficio N\u00b02898 (21.07.1992)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tributaci\u00f3n que afecta a los contribuyentes denominados areneros artesanales.<\/p>\n<\/blockquote>\n\n\n\n<p>El Sr. Subsecretario de Obra P\u00fablicas solicita al SII que informe acerca de la tributaci\u00f3n aplicable a las actividades de comercializaci\u00f3n y transporte de \u00e1ridos para la construcci\u00f3n que son extra\u00eddos -por areneros artesanales- de los cauces naturales de aguas. <\/p>\n\n\n\n<p>Al respecto, el SII se\u00f1ala lo siguiente: <\/p>\n\n\n\n<p>a) La extracci\u00f3n de rocas, ripios y arenas hecha en forma artesanal por personas denominadas com\u00fanmente \u00abareneros\u00bb, es una actividad de aquellas a que se refiere el art\u00edculo 22 N\u00b01 de la Ley de la Renta. Esos contribuyente son considerados, para los fines tributarios, como \u00abpeque\u00f1os mineros artesanales\u00bb, en la medida en que cumplan con la condici\u00f3n de dicha disposici\u00f3n. <\/p>\n\n\n\n<p>b) De acuerdo con dicha calificaci\u00f3n, tales contribuyentes se encuentran sujetos al pago del impuesto \u00fanico sustitutivo a la renta, contemplado en el art. 23 de la Ley de la Renta, con tasa de 2%. <\/p>\n\n\n\n<p>c) Para los fines del cumplimiento de esta obligaci\u00f3n tributaria, el art. 74 N\u00b06 de la Ley de la Renta establece que los compradores de dichos productos deber\u00e1n retener el tributo indicado. <\/p>\n\n\n\n<p>En cuanto al IVA, tanto la venta de \u00e1ridos para la construcci\u00f3n como al transporte de los mismo, se grava. <\/p>\n\n\n\n<p>Sin embargo, atendido su dif\u00edcil fiscalizaci\u00f3n, el SII ha dispuesto el cambio de sujeto de derecho del tributo al comprador, en las ventas que hagan directamente a otros contribuyentes del gravamen.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-d15147ad-b840-46f3-87e1-9a688024b330\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02898-21.07.1992.pdf\">Oficio-N\u00b02898-21.07.1992<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02898-21.07.1992.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-d15147ad-b840-46f3-87e1-9a688024b330\">Descarga<\/a><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tributaci\u00f3n que afecta a los contribuyentes denominados areneros artesanales. El Sr. Subsecretario de Obra P\u00fablicas solicita al SII que informe acerca de la tributaci\u00f3n aplicable a las actividades de comercializaci\u00f3n y transporte de \u00e1ridos para la construcci\u00f3n que son extra\u00eddos -por areneros artesanales- de los cauces naturales de aguas. Al respecto, el SII se\u00f1ala lo &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n2898-21-07-1992\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02898 (21.07.1992)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1864,"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":[19],"tags":[],"class_list":["post-2105","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacion-pequenos-mineros-artesanales-art-22-no1-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\u00b02898 (21.07.1992) - 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\/15\/oficio-n2898-21-07-1992\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02898 (21.07.1992) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tributaci\u00f3n que afecta a los contribuyentes denominados areneros artesanales. 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