{"id":2663,"date":"2021-04-22T17:30:12","date_gmt":"2021-04-22T17:30:12","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2663"},"modified":"2023-12-05T15:15:27","modified_gmt":"2023-12-05T19:15:27","slug":"oficio-n554-07-03-2012","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n554-07-03-2012\/","title":{"rendered":"Oficio N\u00b0554 (07.03.2012)"},"content":{"rendered":"\n
\n

Sugerencias para aumentar la recaudaci\u00f3n tributaria. Gravar exportaciones. Patentes Industriales. Empresas Mineras.<\/p>\n\n\n\n

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

El SII da respuesta a una presentaci\u00f3n en la que se exponen algunas sugerencias para aumentar la recaudaci\u00f3n de los impuestos. Entre las
sugerencias que contiene su nota, se encuentran las siguientes:
a) Gravar a las exportaciones que superen los US $ 2.000, con un impuesto de 2%;
b) Respecto de los impuestos que se cobran a los software que llegan v\u00eda Courier particular y por correo, con peque\u00f1os env\u00edos, se\u00f1ala que muchas veces se declaran
subvalorados para evadir impuestos;
c) Propone que se estudie como recaudar impuesto a las patentes industriales que ingresan al pa\u00eds y,
d) Finalmente pide el estudio de los royalties a las empresas mineras y legislar al efecto<\/p>\n\n\n\n

Respecto de la primera de ellas, se\u00f1ala el SII que con la finalidad de fomentar las exportaciones y no afectar la competitividad de los bienes que el pa\u00eds exporta, se ha seguido el principio de imposici\u00f3n en el pa\u00eds de destino.<\/p>\n\n\n\n

En lo que se refiere a los programas computacionales, cabe se\u00f1alar que las cantidades que se paguen al exterior por los conceptos indicados, se gravan de acuerdo al inciso primero del art\u00edculo 59 de la Ley sobre Impuesto a la Renta (LIR) con un impuesto de 15%. Esa tasa se eleva a 30%, cuando los acreedores o beneficiarios de las cantidades remesadas al exterior se encuentran constituidos, domiciliados o residentes en pa\u00edses que tienen la calidad de para\u00edsos tributarios o cuando esas personas posean o participen en un 10% o m\u00e1s del capital o de la utilidades del pagador o deudor de la renta, o se encuentran sujetos a un control com\u00fan.<\/p>\n\n\n\n

Respecto de la sugerencia para gravar con impuesto a las patentes industriales, se hace presente que el art\u00edculo 59 de la LIR antes mencionado establece que se gravan con impuesto Adicional las cantidades que paguen o abonen en cuenta a personas sin domicilio ni residencia en el pa\u00eds por el uso, goce o explotaci\u00f3n de los derechos que se indican: a) Marcas, patentes, f\u00f3rmulas y otras prestaciones similares, tasa de 30%; b) Patentes de invenci\u00f3n, modelos de utilidad, de dibujos y dise\u00f1os industriales, de esquemas de trazado o topograf\u00edas de circuitos integrados y, de nuevas variedades vegetales, tasa de 15%.<\/p>\n\n\n\n

En cuanto a la tributaci\u00f3n de las empresas mineras, \u00e9stas se encuentran sujetas a los impuestos generales contemplados en la LIR (Primera Categor\u00eda y Global Complementario o Adicional) y adem\u00e1s al Impuesto Espec\u00edfico a la actividad minera establecido en los art\u00edculos 64 bis y 64 ter del mismo cuerpo legal. Este tributo rige a contar del 1 de enero de 2006 y fue modificado en el a\u00f1o 2010 por la Ley N\u00b0 24.469, que aument\u00f3 significativamente el monto del impuesto que se aplica a las empresas mineras.<\/p>\n\n\n\n

Oficio-N\u00b0554-07.03.2012<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Sugerencias para aumentar la recaudaci\u00f3n tributaria. Gravar exportaciones. Patentes Industriales. Empresas Mineras. El SII da respuesta a una presentaci\u00f3n en la que se exponen algunas sugerencias para aumentar la recaudaci\u00f3n de los impuestos. Entre lassugerencias que contiene su nota, se encuentran las siguientes:a) Gravar a las exportaciones que superen los US $ 2.000, con un …<\/p>\n

Oficio N\u00b0554 (07.03.2012)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1865,"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-2663","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\u00b0554 (07.03.2012) - 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-n554-07-03-2012\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0554 (07.03.2012) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Sugerencias para aumentar la recaudaci\u00f3n tributaria. 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