{"id":2208,"date":"2021-04-16T14:37:58","date_gmt":"2021-04-16T14:37:58","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2208"},"modified":"2023-12-05T15:26:00","modified_gmt":"2023-12-05T19:26:00","slug":"circular-n15-17-02-2012","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n15-17-02-2012\/","title":{"rendered":"Circular N\u00b015 (17.02.2012)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Nuevas, escalas y tasas para determinar los impuestos que afectan a los peque\u00f1os y medianos contribuyentes mineros de la Ley sobre Impuesto a la Renta por el A\u00f1o Tributario 2012.<\/p>\n<\/blockquote>\n\n\n\n<p>Nuevas escalas y tasas para la determinaci\u00f3n de los impuestos que afectan a los contribuyentes mineros a que se refieren los art\u00edculos 23 y 34 N\u00b02 letra c) de la Ley sobre Impuesto a la Renta. <\/p>\n\n\n\n<p>Espec\u00edficamente instruye las escalas contenidas del oro y la plata, aplicables a los \u201cpeque\u00f1os mineros artesanales\u201d y a los \u201cmineros\u201d, respectivamente.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-afdd4098-a4cd-4952-aa7c-7bda2c6f9733\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b015-17.02.2012.doc\">Circular-N\u00b015-17.02.2012<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b015-17.02.2012.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-afdd4098-a4cd-4952-aa7c-7bda2c6f9733\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nuevas, escalas y tasas para determinar los impuestos que afectan a los peque\u00f1os y medianos contribuyentes mineros de la Ley sobre Impuesto a la Renta por el A\u00f1o Tributario 2012. Nuevas escalas y tasas para la determinaci\u00f3n de los impuestos que afectan a los contribuyentes mineros a que se refieren los art\u00edculos 23 y 34 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n15-17-02-2012\/\"> <span class=\"screen-reader-text\">Circular N\u00b015 (17.02.2012)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1876,"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-2208","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>Circular N\u00b015 (17.02.2012) - 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\/16\/circular-n15-17-02-2012\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b015 (17.02.2012) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Nuevas, escalas y tasas para determinar los impuestos que afectan a los peque\u00f1os y medianos contribuyentes mineros de la Ley sobre Impuesto a la Renta por el A\u00f1o Tributario 2012. Nuevas escalas y tasas para la determinaci\u00f3n de los impuestos que afectan a los contribuyentes mineros a que se refieren los art\u00edculos 23 y 34 &hellip; Circular N\u00b015 (17.02.2012) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n15-17-02-2012\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-16T14:37:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:26:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-38.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marjorie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marjorie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n15-17-02-2012\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n15-17-02-2012\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Circular N\u00b015 (17.02.2012)\",\"datePublished\":\"2021-04-16T14:37:58+00:00\",\"dateModified\":\"2023-12-05T19:26:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n15-17-02-2012\/\"},\"wordCount\":95,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Impuesto Peque\u00f1os Mineros Artesanales (Art. 23 LIR)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n15-17-02-2012\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n15-17-02-2012\/\",\"name\":\"Circular N\u00b015 (17.02.2012) - 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