{"id":2267,"date":"2021-04-16T20:40:42","date_gmt":"2021-04-16T20:40:42","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2267"},"modified":"2023-12-05T15:24:01","modified_gmt":"2023-12-05T19:24:01","slug":"circular-n42-28-08-1990","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n42-28-08-1990\/","title":{"rendered":"Circular N\u00b042 (28.08.1990)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Nuevo elemento que se debe considerar en la determinaci\u00f3n del costo directo de las actividades mineras . El valor de adquisici\u00f3n de las pertenencias mineras.<\/p>\n<\/blockquote>\n\n\n\n<p>Una de las modificaciones incorporadas a la Ley de la Renta, por el art\u00edculo 1\u00b0 de la Ley N\u00b0 18.985, de 1990, dice relaci\u00f3n el retorno de la aplicaci\u00f3n del impuesto de primera categor\u00eda sobre las rentas tanto percibidas como devengadas. <\/p>\n\n\n\n<p>A trav\u00e9s de la presente circular se analiza esta modificaci\u00f3n, como tambi\u00e9n aquellas normas nuevas relacionadas con la declaraci\u00f3n y pago del referido tributo bajo la modalidad se\u00f1alada.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-ce43f50f-ca81-40ed-9836-66e0380d9ebd\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b042-28.08.1990.pdf\">Circular-N\u00b042-28.08.1990<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b042-28.08.1990.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ce43f50f-ca81-40ed-9836-66e0380d9ebd\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nuevo elemento que se debe considerar en la determinaci\u00f3n del costo directo de las actividades mineras . El valor de adquisici\u00f3n de las pertenencias mineras. Una de las modificaciones incorporadas a la Ley de la Renta, por el art\u00edculo 1\u00b0 de la Ley N\u00b0 18.985, de 1990, dice relaci\u00f3n el retorno de la aplicaci\u00f3n del &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n42-28-08-1990\/\"> <span class=\"screen-reader-text\">Circular N\u00b042 (28.08.1990)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1854,"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":[21],"tags":[],"class_list":["post-2267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-costos-tributario-actividad-minera-art-30-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\u00b042 (28.08.1990) - 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-n42-28-08-1990\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b042 (28.08.1990) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Nuevo elemento que se debe considerar en la determinaci\u00f3n del costo directo de las actividades mineras . El valor de adquisici\u00f3n de las pertenencias mineras. 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