{"id":2594,"date":"2021-04-22T16:29:41","date_gmt":"2021-04-22T16:29:41","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2594"},"modified":"2023-12-05T15:18:49","modified_gmt":"2023-12-05T19:18:49","slug":"oficio-n1235-21-07-2014-3","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1235-21-07-2014-3\/","title":{"rendered":"Oficio N\u00b01235 (21.07.2014)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario del mayor valor obtenido en la enajenaci\u00f3n de acciones y derechos en una sociedad contractual minera.<\/p>\n<\/blockquote>\n\n\n\n<p>Se le solicita al Servicio de Impuestos Internos que se pronuncie respecto de la tributaci\u00f3n de la ganancia de capital o mayor valor que los vendedores, inversionistas extranjeros acogidos a las disposiciones del Decreto Ley N\u00b0600, de 1974, puedan obtener con ocasi\u00f3n de la venta de la totalidad de sus acciones en dos sociedades contractuales mineras constituidas en el pa\u00eds. <\/p>\n\n\n\n<p>Especifica que requiere la confirmaci\u00f3n de los siguientes criterios: a. Que cualquier ganancia de capital que los vendedores puedan obtener con ocasi\u00f3n de la venta de la totalidad de sus acciones en las Sociedades Contractuales Mineras, califican para el r\u00e9gimen del 20% de Impuesto de Primera Categor\u00eda en car\u00e1cter de \u00fanico (IDPCU), contenido en el art\u00edculo 17 N\u00b08, letra a), de la Ley sobre Impuesto a la Renta, toda vez que las Vendedoras han mantenido sus acciones por m\u00e1s de 1 a\u00f1o; las Vendedoras no ser\u00edan \u00abhabituales\u00bb en la venta de las acciones; y las acciones ser\u00e1n vendidas a terceros no relacionados de conformidad con el inciso 4\u00b0, del art\u00edculo 17 N\u00b08, letra a), de la Ley sobre Impuesto a la Renta. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el Servicio que el mayor valor o ganancia de capital que los vendedores, a los que se refiere su consulta, puedan obtener con ocasi\u00f3n de la venta de las acciones que indica en su presentaci\u00f3n, tributar\u00e1n con el Impuesto de Primera Categor\u00eda, en calidad de impuesto \u00fanico a la renta, s\u00f3lo en el caso en que se cumpla copulativamente con los requisitos se\u00f1alados en la letra a) del an\u00e1lisis precedente. En caso de no cumplirse copulativamente tales condiciones, el referido mayor valor debe tributar con los impuesto generales de la Ley sobre Impuesto a la Renta, esto es, en los t\u00e9rminos del Impuesto de Primera Categor\u00eda sobre la base de la renta percibida o devengada, e impuesto Global Complementario o Adicional. <\/p>\n\n\n\n<p>Con todo, se\u00f1ala el Servicio que que las modificaciones introducidas por la Ley N\u00b020.630 de 2012, a la letra a), del N\u00b08, del art\u00edculo 17 de la LIR, no alteran ni modifican el r\u00e9gimen de tributaci\u00f3n establecido en la letra h), del mismo n\u00famero y art\u00edculo, sin perjuicio de que si se modifiquen para ambos casos, las normas contenidas en el inciso 2\u00b0, del N\u00b08, que precisan la forma de determinar el costo tributario en la enajenaci\u00f3n de las citadas acciones o derechos.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-272033d3-677b-4d5a-9011-7a6cbb2ebed7\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01235-21.07.2014.pdf\">Oficio N\u00b01235 (21.07.2014)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01235-21.07.2014.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-272033d3-677b-4d5a-9011-7a6cbb2ebed7\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario del mayor valor obtenido en la enajenaci\u00f3n de acciones y derechos en una sociedad contractual minera. Se le solicita al Servicio de Impuestos Internos que se pronuncie respecto de la tributaci\u00f3n de la ganancia de capital o mayor valor que los vendedores, inversionistas extranjeros acogidos a las disposiciones del Decreto Ley N\u00b0600, de &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1235-21-07-2014-3\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01235 (21.07.2014)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1858,"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":[38],"tags":[],"class_list":["post-2594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuesto-adicional-personas-naturales-o-juridicas-extranjeras-art-60-inc-1"],"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\u00b01235 (21.07.2014) - 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\/22\/oficio-n1235-21-07-2014-3\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01235 (21.07.2014) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario del mayor valor obtenido en la enajenaci\u00f3n de acciones y derechos en una sociedad contractual minera. 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