{"id":2690,"date":"2021-04-22T20:00:46","date_gmt":"2021-04-22T20:00:46","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2690"},"modified":"2023-12-05T15:14:30","modified_gmt":"2023-12-05T19:14:30","slug":"oficio-n48-12-01-2011-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n48-12-01-2011-2\/","title":{"rendered":"Oficio N\u00b048 (12.01.2011)"},"content":{"rendered":"\n
\n

Efectos de la renuncia al r\u00e9gimen de invariabilidad tributaria del art\u00edculo 7 y 11 bises del DL N\u00b0 600, de 1974, respecto del Impuesto Espec\u00edfico a la Actividad Minera (IEAM), cuando el contribuyente se ha acogido al art\u00edculo 3\u00b0 Transitorio de la Ley N\u00b0 20.469.<\/p>\n<\/blockquote>\n\n\n\n

Se solicita un pronunciamiento del SII sobre la tributaci\u00f3n aplicable en el evento que una sociedad y el inversionista extranjero, habiendo optado por el r\u00e9gimen del art\u00edculo 3\u00b0 transitorio de la Ley 20.469, y volviendo posteriormente al r\u00e9gimen de los art\u00edculos 7 y 11 bis, n\u00famero 1 y 2, del D.L. 600, de 1974, en cualquier tiempo posterior renunciaren a los beneficios establecidos en tales art\u00edculos 7 y 11 bis. <\/p>\n\n\n\n

Concretamente, se consulta en qu\u00e9 situaci\u00f3n tributaria queda su representada en cuanto a la invariabilidad del impuesto espec\u00edfico a la miner\u00eda que se le ha otorgado por haberse acogido al r\u00e9gimen de la Ley 20.469, respecto del per\u00edodo que va desde la renuncia hasta el vencimiento del plazo pactado originalmente en el contrato, y del per\u00edodo de invariabilidad de 6 a\u00f1os descritos previamente.<\/p>\n\n\n\n

Se se\u00f1ala que si el contribuyente que opta por acogerse a lo dispuesto en el art\u00edculo 3\u00b0 transitorio de la Ley 20.469, sustituyendo el r\u00e9gimen impositivo de los art\u00edculos 7 u 11 bis del D.L. 600, de 1974 por el r\u00e9gimen del art\u00edculo 11 ter conforme a lo que establece la citada Ley, se concluye, lo siguiente:<\/p>\n\n\n\n

1. Nada impide que en el per\u00edodo comprendido entre 2013 y el a\u00f1o que corresponda al vencimiento del plazo pactado en el contrato que se modifica, el contribuyente renuncie a los derechos que le confieren aquellos contratos suscritos conforme a lo dispuesto por los art\u00edculos 7 u 11 bis del D.L. 600, que se\u00f1ala;<\/p>\n\n\n\n

2. Durante el per\u00edodo comprendido entre el ejercicio en que incida dicha renuncia y el vencimiento del plazo pactado en el contrato modificado, el contribuyente, ahora sin gozar de invariabilidad alguna, quedar\u00e1 sujeto a las normas legales del impuesto sobre la renta, incluido el impuesto espec\u00edfico a la \u00abrenta imponible operacional\u00bb de la actividad minera, cuyo r\u00e9gimen actual ha sido introducido a la LIR por la Ley 20.469, y se encuentra contenido principalmente en sus art\u00edculos 64 bis, 64 ter y 84 letra h);<\/p>\n\n\n\n

3. A partir del ejercicio inmediatamente siguiente al que corresponda al vencimiento del plazo pactado en el contrato que se modific\u00f3 para acogerse a lo dispuesto en el referido art\u00edculo 3\u00b0 transitorio, proceder\u00e1 computar la pr\u00f3rroga de 6 a\u00f1os que establece la Ley 20.469, per\u00edodo durante el cual, si bien el contribuyente no gozar\u00e1 de la invariabilidad de carga tributaria total a la renta que establecen los art\u00edculos 7 y 11 bis del D.L. 600, de 1974, quedar\u00e1 afecto al impuesto espec\u00edfico de los art\u00edculos 64 bis y 64 ter de la LIR, de acuerdo a sus textos fijados por citada Ley 20.469, esto \u00faltimo como nuevo r\u00e9gimen de invariabilidad tributaria del citado impuesto, amparado por el art\u00edculo 11 ter del referido decreto ley. <\/p>\n\n\n\n

Ahora bien, si junto con la renuncia se\u00f1alada, las partes acuerdan una modificaci\u00f3n del contrato que anticipe el vencimiento del plazo que se hab\u00eda pactado, corresponder\u00e1 computar la pr\u00f3rroga de 6 a\u00f1os a partir del ejercicio siguiente a aquel en que ha ocurrido el nuevo vencimiento acordado.<\/p>\n\n\n\n

Oficio-N\u00b048-12.01.2011<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Efectos de la renuncia al r\u00e9gimen de invariabilidad tributaria del art\u00edculo 7 y 11 bises del DL N\u00b0 600, de 1974, respecto del Impuesto Espec\u00edfico a la Actividad Minera (IEAM), cuando el contribuyente se ha acogido al art\u00edculo 3\u00b0 Transitorio de la Ley N\u00b0 20.469. Se solicita un pronunciamiento del SII sobre la tributaci\u00f3n aplicable …<\/p>\n

Oficio N\u00b048 (12.01.2011)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1877,"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-2690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-determinacion-renta-imponible-operacional-minera-art-64-ter"],"aioseo_notices":[],"yoast_head":"\nOficio N\u00b048 (12.01.2011) - 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-n48-12-01-2011-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b048 (12.01.2011) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Efectos de la renuncia al r\u00e9gimen de invariabilidad tributaria del art\u00edculo 7 y 11 bises del DL N\u00b0 600, de 1974, respecto del Impuesto Espec\u00edfico a la Actividad Minera (IEAM), cuando el contribuyente se ha acogido al art\u00edculo 3\u00b0 Transitorio de la Ley N\u00b0 20.469. 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