{"id":2609,"date":"2021-04-22T16:58:58","date_gmt":"2021-04-22T16:58:58","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2609"},"modified":"2023-12-05T15:17:58","modified_gmt":"2023-12-05T19:17:58","slug":"circular-n35-21-06-2006","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/circular-n35-21-06-2006\/","title":{"rendered":"Circular N\u00b035 (21.06.2006)"},"content":{"rendered":"\n
\n

Contiene Decreto Supremo que reglamenta el Inciso 4\u00b0 del Art. 64 Bis de la LIR, que establece el Impuesto Espec\u00edfico a la Actividad Minera.<\/p>\n<\/blockquote>\n\n\n\n

El inciso cuarto del art\u00edculo 64 bis de la Ley de la Renta, establece que el valor de una tonelada m\u00e9trica de cobre fino se determinar\u00e1 de acuerdo al valor promedio que el cobre Grado A contado haya presentado durante el ejercicio respectivo en la Bolsa de Metales de Londres, el cual ser\u00e1 publicado en moneda nacional por la Comisi\u00f3n Chilena del Cobre dentro de los primeros 30 d\u00edas de cada a\u00f1o.<\/p>\n\n\n\n

Lo dispuesto por dicha norma legal ha sido reglamentado por el Ministerio de Hacienda mediante Decreto Supremo N\u00b0 1.465, publicado en el Diario Oficial el 05 de Junio de 2006, cuyo texto se da a conocer en el Cap\u00edtulo II siguiente, por ser una disposici\u00f3n complementaria para la aplicaci\u00f3n del impuesto espec\u00edfico a la actividad minera.<\/p>\n\n\n\n

Atendido a que la materia que trata el Decreto Supremo en referencia es de total competencia de la Comisi\u00f3n Chilena del Cobre, estableciendo las obligaciones que debe cumplir tal entidad para la correcta aplicaci\u00f3n del impuesto espec\u00edfico a la actividad minera contenido en el art\u00edculo 64 bis de la Ley de la Renta, dicho texto legal no merece comentarios de parte de este Servicio, ya que no involucra aspectos tributarios que precisar; motivo por el cual s\u00f3lo se da a conocer su tenor para conocimiento de los funcionarios y \u00e1reas de este organismo que tenga que velar por el fiel cumplimiento de la aplicaci\u00f3n de la norma legal de la Ley de la Renta antes mencionada.<\/p>\n\n\n\n

Circular-N\u00b035-21.06.2006<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Contiene Decreto Supremo que reglamenta el Inciso 4\u00b0 del Art. 64 Bis de la LIR, que establece el Impuesto Espec\u00edfico a la Actividad Minera. El inciso cuarto del art\u00edculo 64 bis de la Ley de la Renta, establece que el valor de una tonelada m\u00e9trica de cobre fino se determinar\u00e1 de acuerdo al valor promedio …<\/p>\n

Circular N\u00b035 (21.06.2006)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1843,"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-2609","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":"\nCircular N\u00b035 (21.06.2006) - 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-n35-21-06-2006\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b035 (21.06.2006) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Contiene Decreto Supremo que reglamenta el Inciso 4\u00b0 del Art. 64 Bis de la LIR, que establece el Impuesto Espec\u00edfico a la Actividad Minera. 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