{"id":2131,"date":"2021-04-15T14:56:00","date_gmt":"2021-04-15T14:56:00","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2131"},"modified":"2023-12-05T15:28:56","modified_gmt":"2023-12-05T19:28:56","slug":"oficio-n2121-17-07-1983","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n2121-17-07-1983\/","title":{"rendered":"Oficio N\u00b02121 (23.06.1983)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Venta de minerales que no se encuentra obligada a efectuar retenci\u00f3n del impuesto a la renta.<\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita se confirme el criterio en cuanto a que la obligaci\u00f3n de retenci\u00f3n del art. 74 N\u00b06 de la Ley de la Renta afecta a los compradores de minerales solo respecto de las adquisiciones que efect\u00faen a contribuyentes mineros, y no es aplicable a las compras de minerales que practiquen respecto a otras personas que no tengan el car\u00e1cter de tales, como es el caso de un particular que vende ocasionalmente oro. <\/p>\n\n\n\n<p>En relaci\u00f3n a lo anterior, se\u00f1ala el SII que en Circular N\u00b046 de 1978, los compradores de productos mineros no deben retener cantidad alguna a t\u00edtulo de impuesto a la Renta a la Corporaci\u00f3n Nacional del Cobro, la Gran Miner\u00eda y las Sociedades Mineras Mixtas. <\/p>\n\n\n\n<p>Estas empresas dan cumplimiento a la declaraci\u00f3n y pago de sus impuestos a la renta en la forma establecida en el art. 26 del DL N\u00b01350 de 1976. <\/p>\n\n\n\n<p>Tampoco se aplica la norma del art. 74 N\u00b06 de la Ley de la Renta a personas que no revistan las caracter\u00edsticas de contribuyentes mineros, como son los particulares que ocasionalmente venden oro, o los comerciantes de minerales.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-02ef7997-9561-4e12-9670-ec87067c93e3\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02121-23.06.1983.pdf\">Oficio N\u00b02121 (23.06.1983)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02121-23.06.1983.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-02ef7997-9561-4e12-9670-ec87067c93e3\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Venta de minerales que no se encuentra obligada a efectuar retenci\u00f3n del impuesto a la renta. Se solicita se confirme el criterio en cuanto a que la obligaci\u00f3n de retenci\u00f3n del art. 74 N\u00b06 de la Ley de la Renta afecta a los compradores de minerales solo respecto de las adquisiciones que efect\u00faen a contribuyentes &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n2121-17-07-1983\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02121 (23.06.1983)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1844,"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-2131","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\u00b02121 (23.06.1983) - 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-n2121-17-07-1983\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02121 (23.06.1983) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Venta de minerales que no se encuentra obligada a efectuar retenci\u00f3n del impuesto a la renta. 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