{"id":2636,"date":"2021-04-22T17:17:05","date_gmt":"2021-04-22T17:17:05","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2636"},"modified":"2023-12-05T15:16:37","modified_gmt":"2023-12-05T19:16:37","slug":"resolucion-n183-17-12-2010","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/resolucion-n183-17-12-2010\/","title":{"rendered":"Resoluci\u00f3n N\u00b0183 (17.12.2010)"},"content":{"rendered":"\n
\n

Establece forma y plazo en que deben presentar las Declaraciones Juradas las empresas receptoras de inversi\u00f3n extranjera y dem\u00e1s contribuyentes, que se acojan a lo dispuesto en el D.L. 600, de 1974.<\/p>\n<\/blockquote>\n\n\n\n

Las empresas receptoras de aportes efectuados por inversionistas extranjeros que, con anterioridad a la vigencia de Ley N\u00b0 20.469, tuvieran vigente un contrato de inversi\u00f3n extranjera conforme las normas del D.L. N\u00b0600, de 1974, deber\u00e1n presentar al Servicio de Impuestos Internos una declaraci\u00f3n jurada Formulario N\u00b01801, denominada \u201cD.L. N\u00b0600\u201d. En esta informaran, la fecha de inicio y t\u00e9rmino del plazo de invariabilidad de las inversiones que fueron pactadas en aquellos contratos. <\/p>\n\n\n\n

Igual obligaci\u00f3n tendr\u00e1n las empresas que no siendo receptoras de aquellos aportes, hayan suscrito un contrato con invariabilidad de aquellos se\u00f1alados en el art\u00edculo 5\u00b0 transitorio de la Ley N\u00b020.026, de 2005 o hayan iniciado la explotaci\u00f3n de un proyecto minero con anterioridad a la entrada en vigencia de la Ley N\u00b020.469, se encuentran afectas al Impuesto Espec\u00edfico a la Actividad Minera del art\u00edculo 64 bis de la Ley de Impuesto a la Renta, y quieran solicitar la concesi\u00f3n de los derechos contenidos en el art\u00edculo 11 ter del D.L. N\u00b0600, de 1974, de conformidad a lo dispuesto en el art\u00edculo 4\u00b0 transitorio de dicha ley.<\/p>\n\n\n\n

Resolucion-N\u00b0183-17.12.2010<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Establece forma y plazo en que deben presentar las Declaraciones Juradas las empresas receptoras de inversi\u00f3n extranjera y dem\u00e1s contribuyentes, que se acojan a lo dispuesto en el D.L. 600, de 1974. Las empresas receptoras de aportes efectuados por inversionistas extranjeros que, con anterioridad a la vigencia de Ley N\u00b0 20.469, tuvieran vigente un contrato …<\/p>\n

Resoluci\u00f3n N\u00b0183 (17.12.2010)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1850,"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-2636","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":"\nResoluci\u00f3n N\u00b0183 (17.12.2010) - 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\/resolucion-n183-17-12-2010\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n N\u00b0183 (17.12.2010) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Establece forma y plazo en que deben presentar las Declaraciones Juradas las empresas receptoras de inversi\u00f3n extranjera y dem\u00e1s contribuyentes, que se acojan a lo dispuesto en el D.L. 600, de 1974. 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