{"id":2145,"date":"2021-04-15T21:44:09","date_gmt":"2021-04-15T21:44:09","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2145"},"modified":"2023-12-05T15:28:06","modified_gmt":"2023-12-05T19:28:06","slug":"oficio-n2564-10-05-1976-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n2564-10-05-1976-2\/","title":{"rendered":"Oficio N\u00b02564 (10.05.1976)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tributaci\u00f3n con tasas rebajadas que afecta a la peque\u00f1a y mediana miner\u00eda de la II Regi\u00f3n del pa\u00eds.<\/p>\n<\/blockquote>\n\n\n\n<p>Por medio del presente oficio se consulta sobre la peque\u00f1a y mediana miner\u00eda de la II regi\u00f3n del pa\u00eds, en cuanto estar\u00edan afectas hasta el a\u00f1o tributario 1978 a tasas especiales por concepto de Impuesto a la Renta de Primera Categor\u00eda, por lo que la tasa equivalente ser\u00eda al 30%, 50% y 80% de ella, en los a\u00f1os tributarios 1976-1977 y 1978, respectivamente. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el SII que la peque\u00f1a y mediana miner\u00eda de la provincia de Antofagasta (II Regi\u00f3n), queda afecta al impuesto de Primera Categor\u00eda con tasa rebajada en un 70% para el a\u00f1o 1975; 50% para el a\u00f1o 1976 y 20% para el a\u00f1o 1977, debiendo en consecuencia tributar con el 30%, 50% y 80%, respectivamente.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-56605769-03e4-48cb-8436-45406fab6c4e\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02564-10.05.1976.pdf\">Oficio-N\u00b02564-10.05.1976<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02564-10.05.1976.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-56605769-03e4-48cb-8436-45406fab6c4e\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tributaci\u00f3n con tasas rebajadas que afecta a la peque\u00f1a y mediana miner\u00eda de la II Regi\u00f3n del pa\u00eds. Por medio del presente oficio se consulta sobre la peque\u00f1a y mediana miner\u00eda de la II regi\u00f3n del pa\u00eds, en cuanto estar\u00edan afectas hasta el a\u00f1o tributario 1978 a tasas especiales por concepto de Impuesto a la &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n2564-10-05-1976-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02564 (10.05.1976)<\/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":[20],"tags":[],"class_list":["post-2145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuesto-pequenos-mineros-artesanales-art-23-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\u00b02564 (10.05.1976) - 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-n2564-10-05-1976-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02564 (10.05.1976) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tributaci\u00f3n con tasas rebajadas que afecta a la peque\u00f1a y mediana miner\u00eda de la II Regi\u00f3n del pa\u00eds. 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