{"id":2621,"date":"2021-04-22T17:05:46","date_gmt":"2021-04-22T17:05:46","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2621"},"modified":"2023-12-05T15:17:12","modified_gmt":"2023-12-05T19:17:12","slug":"oficio-n2397-19-08-2008","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2397-19-08-2008\/","title":{"rendered":"Oficio N\u00b02397 (19.08.2008)"},"content":{"rendered":"\n
\n

Mantenci\u00f3n de los beneficios del Art. 5\u00b0 Transitorio de la Ley N\u00b0 20.026, de 2005, en caso que la empresa beneficiaria sea vendida total o parcialmente a un inversionista extranjero que materialice su inversi\u00f3n al amparo del DL N\u00b0 600, de 1974.<\/p>\n<\/blockquote>\n\n\n\n

En relaci\u00f3n a la aplicaci\u00f3n del art\u00edculo 5\u00b0 transitorio, consulta al SII en relaci\u00f3n a la continuidad de los beneficios otorgados por dicho art\u00edculo en el caso de que una empresa chilena acogida al r\u00e9gimen establecido en el art\u00edculo citado, fuera posteriormente vendida total o parcialmente a un inversionista extranjero que pretendiera materializar sus aportes al amparo del D.L. N\u00b0600. <\/p>\n\n\n\n

En dicho caso, se consulta si se mantendr\u00edan vigentes los derechos establecidos para la empresa minera chilena bajo el art\u00edculo 5\u00b0 transitorio de la Ley N\u00b020.026 y – si as\u00ed fuera – cu\u00e1l ser\u00eda el r\u00e9gimen aplicable a dicha empresa si el inversionista extranjero solicita la invariabilidad establecida en el art\u00edculo 11 ter del D.L. N\u00b0600. <\/p>\n\n\n\n

Sostiene el SII que, si se estima pertinente para sus efectos, la apreciaci\u00f3n que desde el punto de vista tributario se ha expresado en el n\u00famero anterior, solo cabe concluir, que en el caso que se plantea, vale decir en la venta de una empresa acogida a las normas del art\u00edculo 5\u00b0 transitorio de la Ley N\u00b020.026, a un inversionista extranjero que pretendiera materializar sus aportes al amparo del D.L. N\u00b0600 de 1974, el beneficio tributario establecido en dicha norma transitoria se mantiene.<\/p>\n\n\n\n

Oficio-N\u00b02397-19.08.2008<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Mantenci\u00f3n de los beneficios del Art. 5\u00b0 Transitorio de la Ley N\u00b0 20.026, de 2005, en caso que la empresa beneficiaria sea vendida total o parcialmente a un inversionista extranjero que materialice su inversi\u00f3n al amparo del DL N\u00b0 600, de 1974. En relaci\u00f3n a la aplicaci\u00f3n del art\u00edculo 5\u00b0 transitorio, consulta al SII en …<\/p>\n

Oficio N\u00b02397 (19.08.2008)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1848,"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-2621","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":"\nOficio N\u00b02397 (19.08.2008) - 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-n2397-19-08-2008\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02397 (19.08.2008) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Mantenci\u00f3n de los beneficios del Art. 5\u00b0 Transitorio de la Ley N\u00b0 20.026, de 2005, en caso que la empresa beneficiaria sea vendida total o parcialmente a un inversionista extranjero que materialice su inversi\u00f3n al amparo del DL N\u00b0 600, de 1974. 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