{"id":2657,"date":"2021-04-22T17:26:41","date_gmt":"2021-04-22T17:26:41","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2657"},"modified":"2023-12-05T15:15:39","modified_gmt":"2023-12-05T19:15:39","slug":"oficio-n2381-14-10-2011","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2381-14-10-2011\/","title":{"rendered":"Oficio N\u00b02381 (14.10.2011)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Modificaci\u00f3n de contrato de invariabilidad tributaria por aplicaci\u00f3n de los art\u00edculos 1 y 2 de la Ley N\u00b0 20.469.<\/p>\n\n\n\n<p><\/p>\n<\/blockquote>\n\n\n\n<p>Se\u00f1ala el SII que de acuerdo al art\u00edculo 1 transitorio, de la Ley N\u00b020.469, los inversionistas extranjeros y las empresas receptoras de sus aportes, que con anterioridad a la entrada en vigencia de dicha ley, mantuviesen vigente un contrato de inversi\u00f3n extranjera conforme al art\u00edculo 11 ter, del D.L. N\u00b0600, de 1974, pod\u00edan optar por la aplicaci\u00f3n de las normas contenidas en los art\u00edculos 64 bis y 64 ter de la LIR, con las modificaciones establecidas en el art\u00edculo 2 transitorio de la misma Ley N\u00b020.469. <\/p>\n\n\n\n<p>Agrega la norma legal citada que ello ser\u00eda igualmente aplicable a las empresas que, no siendo receptoras del aporte de inversionistas extranjeros, hubiesen suscrito un contrato con el Estado de Chile conviniendo la invariabilidad tributaria del art\u00edculo 5 transitorio de la Ley N\u00b020.026.<\/p>\n\n\n\n<p>En este sentido, cabe se\u00f1alar que la opci\u00f3n que el contribuyente decide ejercer de conformidad con el art\u00edculo 1 transitorio de la Ley N\u00b020.469, s\u00f3lo puede ser entendida como la sustituci\u00f3n del r\u00e9gimen tributario del impuesto espec\u00edfico a la actividad minera por el r\u00e9gimen que establece el art\u00edculo 2 transitorio del mismo texto legal, pero de ninguna manera puede entenderse que dicho r\u00e9gimen otorga invariabilidad de las instrucciones e interpretaciones de este Servicio en relaci\u00f3n con dichas normas legales. <\/p>\n\n\n\n<p>Por tanto, las menciones solicitadas incorporar por la empresa a una modificaci\u00f3n del contrato de inversi\u00f3n extranjera, resultan improcedentes.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-e2f271a3-e552-44cd-b22c-b3f792b6187a\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02381-14.10.2011.pdf\">Oficio-N\u00b02381-14.10.2011<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02381-14.10.2011.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e2f271a3-e552-44cd-b22c-b3f792b6187a\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Modificaci\u00f3n de contrato de invariabilidad tributaria por aplicaci\u00f3n de los art\u00edculos 1 y 2 de la Ley N\u00b0 20.469. Se\u00f1ala el SII que de acuerdo al art\u00edculo 1 transitorio, de la Ley N\u00b020.469, los inversionistas extranjeros y las empresas receptoras de sus aportes, que con anterioridad a la entrada en vigencia de dicha ley, mantuviesen &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2381-14-10-2011\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02381 (14.10.2011)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1863,"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-2657","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\u00b02381 (14.10.2011) - 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-n2381-14-10-2011\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02381 (14.10.2011) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Modificaci\u00f3n de contrato de invariabilidad tributaria por aplicaci\u00f3n de los art\u00edculos 1 y 2 de la Ley N\u00b0 20.469. 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