{"id":2618,"date":"2021-04-22T17:04:22","date_gmt":"2021-04-22T17:04:22","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2618"},"modified":"2023-12-05T15:17:18","modified_gmt":"2023-12-05T19:17:18","slug":"oficio-n696-11-04-2008","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/","title":{"rendered":"Oficio N\u00b0696 (11.04.2008)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario de los resultados originados en los contratos derivados suscritos por una empresa minera en relaci\u00f3n a la determinaci\u00f3n de la Renta Imponible Operacional Minera conforme al Art. 64 Bis de la LIR. <\/p>\n<\/blockquote>\n\n\n\n<p>Conformidad al art\u00edculo 64 bis de la Ley de la Renta, introducido por la Ley N\u00b020.026, los explotadores mineros deben pagar un impuesto sobre la Renta Operacional proveniente de la actividad minera. <\/p>\n\n\n\n<p>En cuanto a la forma de determinar la renta operacional afecta a este impuesto espec\u00edfico, el propio art\u00edculo 64 bis se\u00f1ala que \u00abse entender\u00e1 por renta imponible operacional para los efectos de este art\u00edculo, la que resulte de efectuar ajustes a la renta l\u00edquida imponible determinada en los articulas 29 a 33 de la presente ley\u00bb. <\/p>\n\n\n\n<p>Es importante se\u00f1alar que los forward o futuros que contrata la Compa\u00f1\u00eda son aquellos que com\u00fanmente se denominan \u00abforwards o futuros liquidables en dinero\u00bb. Estos contratos se caracterizan porque no se pacta la entrega f\u00edsica de activo subyacente, al contrato, sino que se pacta la entrega de una suma de dinero equivalente a la diferencia entre el precio spot del activo subyacente y el precio establecido en el contrato. <\/p>\n\n\n\n<p>En consecuencia, y basado en lo dispuesto por la norma de car\u00e1cter general que establece el art\u00edculo 64 bis de la Ley de la Renta, se estima que los resultados provenientes de las operaciones de derivados a que se refiere la consulta, no deben incidir en la determinaci\u00f3n de la base imponible del impuesto espec\u00edfico de la miner\u00eda, ya que dichas partidas no provienen directamente de la venta de productos mineros, sino que son el resultado de una operaci\u00f3n de capital mobiliario y que conforme a lo dispuesto por el N\u00b02 del art\u00edculo 20, sus efectos tributarios deben incidir en la determinaci\u00f3n de la base imponible del impuesto general de Primera Categor\u00eda.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-15dfc587-a313-4905-b026-cf3a09f2122c\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0696-11.04.2008.pdf\">Oficio-N\u00b0696-11.04.2008<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0696-11.04.2008.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-15dfc587-a313-4905-b026-cf3a09f2122c\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario de los resultados originados en los contratos derivados suscritos por una empresa minera en relaci\u00f3n a la determinaci\u00f3n de la Renta Imponible Operacional Minera conforme al Art. 64 Bis de la LIR. Conformidad al art\u00edculo 64 bis de la Ley de la Renta, introducido por la Ley N\u00b020.026, los explotadores mineros deben pagar &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0696 (11.04.2008)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1846,"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-2618","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\u00b0696 (11.04.2008) - 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-n696-11-04-2008\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0696 (11.04.2008) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario de los resultados originados en los contratos derivados suscritos por una empresa minera en relaci\u00f3n a la determinaci\u00f3n de la Renta Imponible Operacional Minera conforme al Art. 64 Bis de la LIR. Conformidad al art\u00edculo 64 bis de la Ley de la Renta, introducido por la Ley N\u00b020.026, los explotadores mineros deben pagar &hellip; Oficio N\u00b0696 (11.04.2008) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-22T17:04:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:17:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-8.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marjorie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marjorie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b0696 (11.04.2008)\",\"datePublished\":\"2021-04-22T17:04:22+00:00\",\"dateModified\":\"2023-12-05T19:17:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/\"},\"wordCount\":322,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/\",\"name\":\"Oficio N\u00b0696 (11.04.2008) - Portatax\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\"},\"datePublished\":\"2021-04-22T17:04:22+00:00\",\"dateModified\":\"2023-12-05T19:17:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.portatax.cl\/mineria\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Oficio N\u00b0696 (11.04.2008)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"name\":\"Portatax\",\"description\":\"Servicios Tributarios\",\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\",\"name\":\"Portatax\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"contentUrl\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"width\":250,\"height\":83,\"caption\":\"Portatax\"},\"image\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\",\"name\":\"Marjorie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"caption\":\"Marjorie\"},\"url\":\"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Oficio N\u00b0696 (11.04.2008) - Portatax","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/","og_locale":"es_ES","og_type":"article","og_title":"Oficio N\u00b0696 (11.04.2008) - Portatax","og_description":"Tratamiento tributario de los resultados originados en los contratos derivados suscritos por una empresa minera en relaci\u00f3n a la determinaci\u00f3n de la Renta Imponible Operacional Minera conforme al Art. 64 Bis de la LIR. Conformidad al art\u00edculo 64 bis de la Ley de la Renta, introducido por la Ley N\u00b020.026, los explotadores mineros deben pagar &hellip; Oficio N\u00b0696 (11.04.2008) Leer m\u00e1s &raquo;","og_url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/","og_site_name":"Portatax","article_published_time":"2021-04-22T17:04:22+00:00","article_modified_time":"2023-12-05T19:17:18+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-8.jpeg","type":"image\/jpeg"}],"author":"Marjorie","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Marjorie","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/#article","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/"},"author":{"name":"Marjorie","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2"},"headline":"Oficio N\u00b0696 (11.04.2008)","datePublished":"2021-04-22T17:04:22+00:00","dateModified":"2023-12-05T19:17:18+00:00","mainEntityOfPage":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/"},"wordCount":322,"publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"articleSection":["Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/","url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/","name":"Oficio N\u00b0696 (11.04.2008) - Portatax","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/#website"},"datePublished":"2021-04-22T17:04:22+00:00","dateModified":"2023-12-05T19:17:18+00:00","breadcrumb":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n696-11-04-2008\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.portatax.cl\/mineria\/"},{"@type":"ListItem","position":2,"name":"Oficio N\u00b0696 (11.04.2008)"}]},{"@type":"WebSite","@id":"https:\/\/www.portatax.cl\/mineria\/#website","url":"https:\/\/www.portatax.cl\/mineria\/","name":"Portatax","description":"Servicios Tributarios","publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.portatax.cl\/mineria\/#organization","name":"Portatax","url":"https:\/\/www.portatax.cl\/mineria\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/","url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","contentUrl":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","width":250,"height":83,"caption":"Portatax"},"image":{"@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2","name":"Marjorie","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","caption":"Marjorie"},"url":"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/"}]}},"_links":{"self":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2618","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/comments?post=2618"}],"version-history":[{"count":3,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2618\/revisions"}],"predecessor-version":[{"id":4881,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2618\/revisions\/4881"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media\/1846"}],"wp:attachment":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media?parent=2618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/categories?post=2618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/tags?post=2618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}