{"id":2686,"date":"2021-04-22T19:56:30","date_gmt":"2021-04-22T19:56:30","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2686"},"modified":"2023-12-05T15:14:41","modified_gmt":"2023-12-05T19:14:41","slug":"circular-n78-17-12-2010-3","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/circular-n78-17-12-2010-3\/","title":{"rendered":"Circular N\u00b078 (17.12.2010)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Precisa y complementa Circular 74, de 2010, que contiene instrucciones sobre el Impuesto Espec\u00edfico a la renta operacional de la actividad minera, de acuerdo al art\u00edculo 64 bis y 64 ter, de la LIR, conforme a las modificaciones de la ley 20.469, de 2010.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>Con fecha 03\/12\/2010, se dict\u00f3 la Circular 74 del SII, que contiene instrucciones sobre el Impuesto Espec\u00edfico a la Renta Operacional de la Actividad Minera, de acuerdo a lo dispuesto en los art\u00edculos 64 bis y 64 ter, de la Ley sobre Impuesto a la Renta (LIR), modificado e incorporado, respectivamente, por la Ley 20.469, de 2010. <\/p>\n\n\n\n<p>Luego de la dictaci\u00f3n de la referida Circular, el Comit\u00e9 de Inversiones Extranjeras, a trav\u00e9s del Oficio N\u00b083, de 15 de diciembre de 2010, expuso los criterios de ese organismo relativos al c\u00f3mputo de las invariabilidades que establece el Estatuto de la Inversi\u00f3n Extranjera, contenido en el Decreto Ley 600, de 1973, cuyo texto refundido, coordinado y sistematizado fue fijado por el Decreto con Fuerza de Ley 523, de 3 de septiembre de 1993.<\/p>\n\n\n\n<p>Asimismo, con fecha 17 de diciembre de 2010, se dictaron las resoluciones N\u00b0s 1493 y 165, del Servicio Nacional de Geolog\u00eda y Miner\u00eda y de la Comisi\u00f3n Chilena del Cobre, respectivamente, mediante las cuales en su calidad de organismos t\u00e9cnicos informantes de acuerdo a lo dispuesto por la Ley 20.469, han fijado los criterios generales para la calificaci\u00f3n como conexos de los proyectos mineros que se\u00f1alan, para los efectos que establece la Ley comentada.<\/p>\n\n\n\n<p>Conforme a lo anterior, y en el contexto del trabajo permanente de revisi\u00f3n de los instructivos emitidos, se ha estimado necesario precisar ciertos aspectos del citado instructivo que dicen relaci\u00f3n con el c\u00f3mputo del plazo de tales invariabilidades. Adem\u00e1s, se reiteran las instrucciones impartidas precedentemente por este Servicio sobre la obligaci\u00f3n de efectuar pagos provisionales mensuales que afecta a los contribuyentes del Impuesto Espec\u00edfico a la Renta Operacional de la Actividad Minera y se citan las instrucciones que dan cuenta de los criterios fijados por el Servicio Nacional de&nbsp; Geolog\u00eda y Miner\u00eda y la Comisi\u00f3n Chilena del Cobre para la calificaci\u00f3n como conexos de los proyectos mineros a que se refieren materia esta \u00faltima que no es de competencia del Servicio de Impuestos Internos. &nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-d0242bcf-4e65-40e7-858c-5a9a44cd1300\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b078-17.12.2010.doc\">Circular N\u00b078 (17.12.2010)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b078-17.12.2010.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-d0242bcf-4e65-40e7-858c-5a9a44cd1300\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Precisa y complementa Circular 74, de 2010, que contiene instrucciones sobre el Impuesto Espec\u00edfico a la renta operacional de la actividad minera, de acuerdo al art\u00edculo 64 bis y 64 ter, de la LIR, conforme a las modificaciones de la ley 20.469, de 2010. Con fecha 03\/12\/2010, se dict\u00f3 la Circular 74 del SII, que &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/circular-n78-17-12-2010-3\/\"> <span class=\"screen-reader-text\">Circular N\u00b078 (17.12.2010)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1875,"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":[40],"tags":[],"class_list":["post-2686","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-determinacion-renta-imponible-operacional-minera-art-64-ter"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Circular N\u00b078 (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\/circular-n78-17-12-2010-3\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b078 (17.12.2010) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Precisa y complementa Circular 74, de 2010, que contiene instrucciones sobre el Impuesto Espec\u00edfico a la renta operacional de la actividad minera, de acuerdo al art\u00edculo 64 bis y 64 ter, de la LIR, conforme a las modificaciones de la ley 20.469, de 2010. 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