{"id":2603,"date":"2021-04-22T16:56:03","date_gmt":"2021-04-22T16:56:03","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2603"},"modified":"2023-12-05T15:18:11","modified_gmt":"2023-12-05T19:18:11","slug":"circular-n60-11-11-2005","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/circular-n60-11-11-2005\/","title":{"rendered":"Circular N\u00b060 (11.11.2005)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Modificaciones introducidas al DL 600 de 1974, sobre Estatuto de la Inversi\u00f3n Extranjera, relacionados con el impuesto espec\u00edfico a la actividad minera.<\/p>\n<\/blockquote>\n\n\n\n<p>En el Diario Oficial de fecha 16.06.2005, se public\u00f3 la Ley N\u00b0 20.026, la cual mediante su art\u00edculo 2\u00b0 modific\u00f3 el art\u00edculo 7\u00b0 del D.L. N\u00b0 600, de 1974, sobre Estatuto de la Inversi\u00f3n Extranjera e incorpor\u00f3 un nuevo art\u00edculo a dicho texto legal signado como \u201cart\u00edculo 11 ter\u201d. <\/p>\n\n\n\n<p>Adem\u00e1s dicha ley en sus art\u00edculos 2\u00b0 al 7\u00b0 transitorios establece una serie de reg\u00edmenes y obligaciones especiales tanto para los inversionistas acogidos a las normas del citado texto legal como para las empresas receptoras de los aportes, normas que dicen relaci\u00f3n con algunos aspectos tributarios que es necesario comentar.<\/p>\n\n\n\n<p>La presente Circular tiene por objeto dar a conocer el texto de la norma modificada y de la nueva disposici\u00f3n incorporada al D.L. N\u00b0 600 y las normas transitorias de la Ley N\u00b0 20.026, precisando al mismo tiempo sus alcances tributarios.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-643990e3-9314-48d7-be5d-1bf1b66b1b7d\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b060-11.11.2005.pdf\">Circular N\u00b060 (11.11.2005)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b060-11.11.2005.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-643990e3-9314-48d7-be5d-1bf1b66b1b7d\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Modificaciones introducidas al DL 600 de 1974, sobre Estatuto de la Inversi\u00f3n Extranjera, relacionados con el impuesto espec\u00edfico a la actividad minera. En el Diario Oficial de fecha 16.06.2005, se public\u00f3 la Ley N\u00b0 20.026, la cual mediante su art\u00edculo 2\u00b0 modific\u00f3 el art\u00edculo 7\u00b0 del D.L. N\u00b0 600, de 1974, sobre Estatuto de la &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/circular-n60-11-11-2005\/\"> <span class=\"screen-reader-text\">Circular N\u00b060 (11.11.2005)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1841,"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":[39],"tags":[],"class_list":["post-2603","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuesto-especifico-a-la-actividad-minera-art-64-bis"],"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\u00b060 (11.11.2005) - 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\/circular-n60-11-11-2005\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b060 (11.11.2005) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Modificaciones introducidas al DL 600 de 1974, sobre Estatuto de la Inversi\u00f3n Extranjera, relacionados con el impuesto espec\u00edfico a la actividad minera. En el Diario Oficial de fecha 16.06.2005, se public\u00f3 la Ley N\u00b0 20.026, la cual mediante su art\u00edculo 2\u00b0 modific\u00f3 el art\u00edculo 7\u00b0 del D.L. 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