{"id":2217,"date":"2021-04-16T20:14:35","date_gmt":"2021-04-16T20:14:35","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2217"},"modified":"2023-12-05T15:25:40","modified_gmt":"2023-12-05T19:25:40","slug":"resolucion-n23-21-02-2014","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/resolucion-n23-21-02-2014\/","title":{"rendered":"Resoluci\u00f3n N\u00b023 (21.02.2014)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Establece escala de tasas conforme al precio internacional de los minerales que se indican y para los efectos que se se\u00f1alan.<\/p>\n<\/blockquote>\n\n\n\n<p>La presente resoluci\u00f3n establece: <\/p>\n\n\n\n<p>1) las escalas que se aplicar\u00e1n sobre el valor neto de las ventas de minerales de oro y plata y a la combinaci\u00f3n de esos minerales con cobre, para los efectos de aplicar el impuesto del art\u00edculo 23\u00ba de la Ley de la Renta. <\/p>\n\n\n\n<p>2) las escalas aplicables a las ventas de minerales de oro y plata y combinaci\u00f3n de \u00e9stos con cobre para los efectos de la presunci\u00f3n de la renta l\u00edquida imponible de la actividad minera a que se refiere el N\u00ba1 del art\u00edculo 34\u00ba de la Ley de la Renta.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-3a5663b0-62c2-4d5c-a775-c203878455f4\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Resolucion-N\u00b023-21.02.2014.pdf\">Resolucion-N\u00b023-21.02.2014<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Resolucion-N\u00b023-21.02.2014.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-3a5663b0-62c2-4d5c-a775-c203878455f4\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Establece escala de tasas conforme al precio internacional de los minerales que se indican y para los efectos que se se\u00f1alan. La presente resoluci\u00f3n establece: 1) las escalas que se aplicar\u00e1n sobre el valor neto de las ventas de minerales de oro y plata y a la combinaci\u00f3n de esos minerales con cobre, para los &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/resolucion-n23-21-02-2014\/\"> <span class=\"screen-reader-text\">Resoluci\u00f3n N\u00b023 (21.02.2014)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1874,"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-2217","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>Resoluci\u00f3n N\u00b023 (21.02.2014) - 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\/resolucion-n23-21-02-2014\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n N\u00b023 (21.02.2014) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Establece escala de tasas conforme al precio internacional de los minerales que se indican y para los efectos que se se\u00f1alan. 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