{"id":2692,"date":"2021-04-22T20:02:50","date_gmt":"2021-04-22T20:02:50","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2692"},"modified":"2023-12-05T15:14:24","modified_gmt":"2023-12-05T19:14:24","slug":"oficio-n327-04-02-2011-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n327-04-02-2011-2\/","title":{"rendered":"Oficio N\u00b0327 (04.02.2011)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>C\u00f3mputo del remanente de invariabilidad pactada en los contratos de inversi\u00f3n extranjera vigentes, a que se refiere el art\u00edculo 3 Transitorio de la Ley N\u00b0 20.469.<\/p>\n<\/blockquote>\n\n\n\n<p>De conformidad con las normas legales que regulan la materia y de acuerdo con las instrucciones administrativas impartidas por este Servicio, se confirman los criterios expuestos en su presentaci\u00f3n, de acuerdo con lo cual: <\/p>\n\n\n\n<p>a) Los inversionistas acogidos a la invariabilidad de su carga impositiva total a la renta por un periodo de 10 a\u00f1os contados desde la puesta en marcha de la empresa, de conformidad con el art\u00edculo 7 del D.L. N\u00b0600, de 1974, que decidan acogerse al art\u00edculo 3 transitorio de la Ley N\u00b020.469, quedar\u00e1n afectos al impuesto espec\u00edfico a la actividad minera durante los a\u00f1os calendarios 2010, 2011 y 2012 de acuerdo con los art\u00edculos 1 y 2 transitorios de la citada ley. A contar del a\u00f1o 2013, estos inversionistas vuelven al r\u00e9gimen de invariabilidad pactado en su contrato original por el saldo o remanente del mismo. Por ejemplo, si la puesta en marcha de la empresa ocurri\u00f3 el 2006, el plazo del contrato original vencer\u00eda el 2015, por tanto, el inversionista vuelve al citado r\u00e9gimen de invariabilidad por los a\u00f1os 2013, 2014 y 2015. <\/p>\n\n\n\n<p>b) Los inversionistas acogidos a la invariabilidad de su carga impositiva total a la renta, por un periodo de 20 a\u00f1os, contado desde la puesta en marcha de la empresa, de conformidad con lo establecido en el art\u00edculo 11 bis N\u00b01 del D.L. N\u00b0600, de 1974, que decidan acogerse a la Ley N\u00b020.469, deber\u00e1n aplicar la misma metodolog\u00eda de c\u00e1lculo explicada anteriormente, tomando en consideraci\u00f3n la diferencia del plazo de invariabilidad pactada. <\/p>\n\n\n\n<p>c) La misma metodolog\u00eda de c\u00e1lculo debe tambi\u00e9n aplicarse trat\u00e1ndose de inversionistas acogidos a la invariabilidad del impuesto espec\u00edfico a la actividad minera por un periodo de 15 a\u00f1os de conformidad con el art\u00edculo 11 ter del D.L. N\u00b0600, de 1974, tomando en consideraci\u00f3n la diferencia del plazo de invariabilidad pactada. <\/p>\n\n\n\n<p>d) Asimismo, el criterio antes explicado resulta aplicable tambi\u00e9n respecto de los inversionistas acogidos a la invariabilidad del impuesto espec\u00edfico a la actividad minera por un periodo de 12 a\u00f1os, de conformidad con lo establecido en el art\u00edculo 3 transitorio N\u00b03 de la Ley N\u00b020.026, tomando en consideraci\u00f3n la diferencia del plazo de invariabilidad pactada.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-878314a1-f0cf-4cce-9748-86c8a33cd536\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0327-04.02.2011.pdf\">Oficio-N\u00b0327-04.02.2011<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0327-04.02.2011.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-878314a1-f0cf-4cce-9748-86c8a33cd536\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f3mputo del remanente de invariabilidad pactada en los contratos de inversi\u00f3n extranjera vigentes, a que se refiere el art\u00edculo 3 Transitorio de la Ley N\u00b0 20.469. De conformidad con las normas legales que regulan la materia y de acuerdo con las instrucciones administrativas impartidas por este Servicio, se confirman los criterios expuestos en su presentaci\u00f3n, &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n327-04-02-2011-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0327 (04.02.2011)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1840,"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-2692","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>Oficio N\u00b0327 (04.02.2011) - 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-n327-04-02-2011-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0327 (04.02.2011) - Portatax\" \/>\n<meta property=\"og:description\" content=\"C\u00f3mputo del remanente de invariabilidad pactada en los contratos de inversi\u00f3n extranjera vigentes, a que se refiere el art\u00edculo 3 Transitorio de la Ley N\u00b0 20.469. De conformidad con las normas legales que regulan la materia y de acuerdo con las instrucciones administrativas impartidas por este Servicio, se confirman los criterios expuestos en su presentaci\u00f3n, &hellip; Oficio N\u00b0327 (04.02.2011) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n327-04-02-2011-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-22T20:02:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:14:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-2.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marjorie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marjorie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n327-04-02-2011-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n327-04-02-2011-2\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b0327 (04.02.2011)\",\"datePublished\":\"2021-04-22T20:02:50+00:00\",\"dateModified\":\"2023-12-05T19:14:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n327-04-02-2011-2\/\"},\"wordCount\":400,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n327-04-02-2011-2\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n327-04-02-2011-2\/\",\"name\":\"Oficio N\u00b0327 (04.02.2011) - 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