{"id":2645,"date":"2021-04-22T17:21:46","date_gmt":"2021-04-22T17:21:46","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2645"},"modified":"2023-12-05T15:16:21","modified_gmt":"2023-12-05T19:16:21","slug":"oficio-n734-01-04-2011","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n734-01-04-2011\/","title":{"rendered":"Oficio N\u00b0734 (01.04.2011)"},"content":{"rendered":"\n
\n

Procedencia de la pr\u00f3rroga del plazo de invariabilidad del Impuesto Espec\u00edfico a la Actividad Minera, de acuerdo a la Ley N\u00b0 20.469. Resulta indispensable que el plazo de invariabilidad haya estado corriendo al momento de entrar en digencia dicha Ley. <\/p>\n<\/blockquote>\n\n\n\n

Se ha solicitado al SII pronunciarse respecto de los casos en que procede la pr\u00f3rroga del plazo de invariabilidad del impuesto espec\u00edfico a la actividad minera de conformidad con lo dispuesto en el art\u00edculo 2 transitorio de la Ley N\u00b020.469. <\/p>\n\n\n\n

En el proceso de implementaci\u00f3n de la norma antes referida, se ha presentado la situaci\u00f3n de un inversionista que no se ve afectado por el aumento de tasa previsto por la Ley N\u00b020.469 para el per\u00edodo 2010, 2011 y 2012, toda vez que el proyecto minero que pretende desarrollar iniciar\u00e1 su puesta en marcha en el a\u00f1o 2013, momento a partir del cual deber\u00e1 pagar el impuesto espec\u00edfico a la actividad minera. Plantea la duda si este inversionista tendr\u00e1 o no derecho a la pr\u00f3rroga de 6 a\u00f1os que contempla esta norma. <\/p>\n\n\n\n

Sostiene el SII que un inversionista extranjero que se ha acogido a lo dispuesto en los art\u00edculos 1 y 2 transitorios de la Ley N\u00b020.469, pero que no se ve afectado por el aumento de tasa previsto por dicha ley para el periodo 2010, 2011 y 2012, toda vez que el proyecto minero que pretende desarrollar iniciar\u00e1 su puesta en marcha el a\u00f1o 2013, no se beneficiar\u00e1 de la pr\u00f3rroga del plazo de invariabilidad a que se refiere la \u00faltima de estas disposiciones, ya que para que opere dicha pr\u00f3rroga, resulta indispensable que el plazo de invariabilidad original haya estado corriendo al momento de entrar en vigencia la Ley N\u00b020.469.<\/p>\n\n\n\n

Oficio-N\u00b0734-01.04.2011<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Procedencia de la pr\u00f3rroga del plazo de invariabilidad del Impuesto Espec\u00edfico a la Actividad Minera, de acuerdo a la Ley N\u00b0 20.469. Resulta indispensable que el plazo de invariabilidad haya estado corriendo al momento de entrar en digencia dicha Ley. Se ha solicitado al SII pronunciarse respecto de los casos en que procede la pr\u00f3rroga …<\/p>\n

Oficio N\u00b0734 (01.04.2011)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1858,"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-2645","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\u00b0734 (01.04.2011) - 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-n734-01-04-2011\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0734 (01.04.2011) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Procedencia de la pr\u00f3rroga del plazo de invariabilidad del Impuesto Espec\u00edfico a la Actividad Minera, de acuerdo a la Ley N\u00b0 20.469. 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