{"id":2648,"date":"2021-04-22T17:22:49","date_gmt":"2021-04-22T17:22:49","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2648"},"modified":"2023-12-05T15:16:16","modified_gmt":"2023-12-05T19:16:16","slug":"oficio-n1041-04-05-2011","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1041-04-05-2011\/","title":{"rendered":"Oficio N\u00b01041 (04.05.2011)"},"content":{"rendered":"\n
\n

Efectos del r\u00e9gimen de invariabilidad del Impuesto Espec\u00edfico a la Actividad Minera que se otorga de conformidad con el art\u00edculo 11 Ter del DL N\u00b0 600, de 1974.<\/p>\n\n\n\n

<\/p>\n<\/blockquote>\n\n\n\n

De conformidad con el art\u00edculo 11 ter del D.L. N\u00b0600, de 1974, cumplidos los supuestos que dicha norma establece, y respecto de los proyectos mineros que ella indica, podr\u00e1 otorgarse al inversionista extranjero, entre otros derechos, mantener invariable las normas legales vigentes a la fecha de suscripci\u00f3n del respectivo contrato de inversi\u00f3n en lo relativo al impuesto espec\u00edfico a la actividad minera.<\/p>\n\n\n\n

Por su parte, el inciso primero del art\u00edculo 3 transitorio de la Ley N\u00b020.469, que introdujo modificaciones a las normas que regulan el referido impuesto, dispuso que a las solicitudes de inversi\u00f3n extranjera presentadas ante la Vicepresidencia Ejecutiva del Comit\u00e9 de Inversiones Extranjeras con anterioridad al 31 de agosto de 2010 les ser\u00e1n aplicables las tasas del impuesto espec\u00edfico a la actividad minera contenidas en el N\u00b01 del art\u00edculo 1 de la Ley N\u00b020.026, y el r\u00e9gimen de invariabilidad establecido en el art\u00edculo 2, N\u00b02, de la misma ley.<\/p>\n\n\n\n

Dicho r\u00e9gimen ser\u00eda precisamente el aplicable en el caso de aprobarse por el Comit\u00e9 de Inversiones Extranjeras la solicitud de AAA y suscribirse el respectivo contrato de inversi\u00f3n extranjera bajo las disposiciones del art\u00edculo 11 ter del D.L. N\u00b0600, de 1974, pues de acuerdo con los antecedentes expuestos, la solicitud en cuesti\u00f3n fue presentada el 16 de marzo de 2010.<\/p>\n\n\n\n

Ahora bien, en cuanto al alcance que tiene el r\u00e9gimen de invariabilidad antes referido, cabe indicar que de acuerdo con el art\u00edculo 11 ter citado, \u00e9ste se otorga al inversionista extranjero respecto del proyecto minero objeto de la inversi\u00f3n materia del contrato, proyecto que no tiene que porque ser desarrollado directamente por el inversionista extranjero. Por el contrario, la ley razona sobre la base que puede ser otra empresa la que desarrolle dicho proyecto minero.<\/p>\n\n\n\n

De acuerdo con ello, el inciso cuarto del ya citado art\u00edculo 11 ter dispone que en la respectiva solicitud de inversi\u00f3n extranjera, debe describirse detalladamente el proyecto minero y que la empresa que desarrollar\u00e1 dicho proyecto, en caso que se haya constituido, deber\u00e1 ser parte de la solicitud. El inciso quinto de la misma disposici\u00f3n agrega que la empresa mantendr\u00e1 el derecho a la invariabilidad tributaria establecida en el contrato \u00fanicamente si alguno de los propietarios de la misma se encuentra acogido a dicho r\u00e9gimen y da estricto y permanente cumplimiento a los requisitos establecidos para su mantenci\u00f3n.<\/p>\n\n\n\n

De acuerdo con ello, no puede sino concluirse que quien ejerce el derecho a la invariabilidad del impuesto espec\u00edfico a la actividad minera es el sujeto pasivo de dicho tributo, esto es, el explotador minero o empresa que desarrolla el proyecto, quien tiene por tanto el derecho a determinar y pagar el impuesto conforme a la base imponible y tasa que garantiza dicha invariabilidad.<\/p>\n\n\n\n

En el evento que se acoja la solicitud de inversi\u00f3n extranjera presentada por AAA y se suscriba el respectivo contrato bajo las disposiciones del art\u00edculo 11 ter del D.L. N\u00b0600, la empresa que desarrolla el proyecto y que tiene la calidad de explotador minero, \u201cZZZ\u201d, deber\u00e1 determinar y pagar el impuesto espec\u00edfico a la actividad minera de conformidad con el r\u00e9gimen de invariabilidad otorgado bajo dicho contrato de inversi\u00f3n extranjera, respecto de la totalidad de su renta operacional minera.<\/p>\n\n\n\n

Al distribuirse las utilidades generadas por ZZZ a sus accionistas, estos quedar\u00e1n afectos a impuesto de acuerdo con la Ley sobre Impuesto a la Renta, sin que deba recalcularse el Impuesto Especifico a la Actividad Minera por ocurrir las circunstancia se\u00f1aladas en su presentaci\u00f3n.<\/p>\n\n\n\n

Oficio-N\u00b01041-04.05.2011<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Efectos del r\u00e9gimen de invariabilidad del Impuesto Espec\u00edfico a la Actividad Minera que se otorga de conformidad con el art\u00edculo 11 Ter del DL N\u00b0 600, de 1974. De conformidad con el art\u00edculo 11 ter del D.L. N\u00b0600, de 1974, cumplidos los supuestos que dicha norma establece, y respecto de los proyectos mineros que ella …<\/p>\n

Oficio N\u00b01041 (04.05.2011)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1859,"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-2648","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\u00b01041 (04.05.2011) - 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-n1041-04-05-2011\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01041 (04.05.2011) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Efectos del r\u00e9gimen de invariabilidad del Impuesto Espec\u00edfico a la Actividad Minera que se otorga de conformidad con el art\u00edculo 11 Ter del DL N\u00b0 600, de 1974. 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