{"id":2612,"date":"2021-04-22T17:00:21","date_gmt":"2021-04-22T17:00:21","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2612"},"modified":"2023-12-05T15:17:30","modified_gmt":"2023-12-05T19:17:30","slug":"oficio-n1164-28-05-2007","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1164-28-05-2007\/","title":{"rendered":"Oficio N\u00b01164 (28.05.2007)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Aplicaci\u00f3n del concepto explotador minero que establece el art\u00edculo 64\u00b0 bis de la ley de la renta en caso que indica. Toda persona natural o jur\u00eddica que extraiga sustancias minerales de car\u00e1cter concesible y las venda en el estado productivo en que se encuentren. El contribuyente del impuesto, de acuerdo con las instrucciones impartidas por este servicio, es aqu\u00e9l que copulativamente extraiga y venda el mineral. No resulta necesario que exista concesi\u00f3n al momento de extraer los minerales.<\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita un pronunciamiento respecto a la obligaci\u00f3n del contribuyente de tributar con el Impuesto Espec\u00edfico a la Actividad Minera seg\u00fan art\u00edculo 64 bis de la Ley de Impuesto a la Renta y la obligaci\u00f3n del contribuyente de efectuar Pagos Provisionales Mensuales a cuenta del mencionado tributo. <\/p>\n\n\n\n<p>Conforme a lo expuesto, y atendido el objeto del contrato celebrado entre YYYY de Codelco y XXXXXX, en virtud del cual, en definitiva la primera cede a la segunda el derecho a extraer los minerales (cobre y molibdeno) que pueda extraer del relave, cabe concluir, que la referida XXXXXX configura un \u00abexplotador minero\u00bb, en los t\u00e9rminos que establece la definici\u00f3n legal del n\u00famero 1) del art\u00edculo 64 bis de la LIR. <\/p>\n\n\n\n<p>Ello por cuanto se cumple con los requisitos legales de ser una persona natural o jur\u00eddica, que extrae sustancias minerales que por su naturaleza son concesibles y las vende, a\u00fan cuando no exista concesi\u00f3n al momento de extraer dichos minerales, y por lo tanto, se encuentra sujeto a la obligaci\u00f3n de efectuar Pagos Provisionales Mensuales en conformidad con lo dispuesto por la letra h) del art\u00edculo 84 de la LIR.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-8ef51a16-1cd8-4cb9-8736-062741a1417a\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01164-28.05.2007.pdf\">Oficio-N\u00b01164-28.05.2007<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01164-28.05.2007.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-8ef51a16-1cd8-4cb9-8736-062741a1417a\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Aplicaci\u00f3n del concepto explotador minero que establece el art\u00edculo 64\u00b0 bis de la ley de la renta en caso que indica. Toda persona natural o jur\u00eddica que extraiga sustancias minerales de car\u00e1cter concesible y las venda en el estado productivo en que se encuentren. El contribuyente del impuesto, de acuerdo con las instrucciones impartidas por &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1164-28-05-2007\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01164 (28.05.2007)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1844,"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-2612","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>Oficio N\u00b01164 (28.05.2007) - 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-n1164-28-05-2007\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01164 (28.05.2007) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Aplicaci\u00f3n del concepto explotador minero que establece el art\u00edculo 64\u00b0 bis de la ley de la renta en caso que indica. 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