{"id":2696,"date":"2021-04-22T20:06:41","date_gmt":"2021-04-22T20:06:41","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2696"},"modified":"2023-12-05T15:14:13","modified_gmt":"2023-12-05T19:14:13","slug":"oficio-n1047-04-05-2011-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1047-04-05-2011-2\/","title":{"rendered":"Oficio N\u00b01047 (04.05.2011)"},"content":{"rendered":"\n

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

\n

Pronunciamiento respecto de la aplicaci\u00f3n del art\u00edculo 4 Transitorio de la Ley N\u00b0 20.469. La empresa no debe ser receptora de aporte de inversionistas extranjeros. <\/p>\n<\/blockquote>\n\n\n\n

De acuerdo a lo dispuesto en el art\u00edculo 4 transitorio de la Ley N\u00b020.469 y la Circular N\u00b074, de 2010, complementada por la Circular N\u00b078, de ese mismo a\u00f1o, solicita confirmar los siguientes criterios: <\/p>\n\n\n\n

(1) Que AAA cumple todos los requisitos establecidos en la Ley N\u00b020.469 para acogerse al r\u00e9gimen tributario del art\u00edculo 11 ter del D.L. N\u00b0600, de 1974, de conformidad con lo dispuesto en el art\u00edculo 4 transitorio de la Ley antes referida, considerando que AAA inici\u00f3 la explotaci\u00f3n de su proyecto minero con anterioridad a la fecha de vigencia de la Ley N\u00b020.469 y que no ha suscrito a la fecha de entrada en vigencia de dicha ley, un contrato de inversi\u00f3n con el Estado de Chile que contemple un r\u00e9gimen de invariabilidad para dicho proyecto. <\/p>\n\n\n\n

(2) Que en el evento que AAA optare por acogerse al r\u00e9gimen antes referido, la tributaci\u00f3n aplicable ser\u00e1 la siguiente: (a) Durante los a\u00f1os calendarios 2010, 2011 y 2012, se aplicar\u00e1n las tasas contenidas en el art\u00edculo 2 transitorio de la Ley N\u00b020.469 de conformidad con dicha disposici\u00f3n. (b) A partir del a\u00f1o calendario 2013 inclusive y hasta el 31 de diciembre de 2017, el IEM se aplicar\u00e1 con tasa de 5% determinada de conformidad al art\u00edculo 64 bis y 64 ter de la LIR, seg\u00fan el texto establecido por la Ley N\u00b020.469. (c) A partir del a\u00f1o 2018 inclusive y hasta el 31 de diciembre de 2025 se aplicar\u00e1 el r\u00e9gimen contemplado en el art\u00edculo 64 bis y 64 ter de la LIR, seg\u00fan el texto establecido por la Ley N\u00b020.469. (d) A partir del a\u00f1o 2026, se aplicar\u00e1 el r\u00e9gimen general vigente a esa fecha. <\/p>\n\n\n\n

Sobre el particular, se\u00f1ala el SII que la Ley N\u00b020.469, contempla en su art\u00edculo 4\u00ba transitorio, la posibilidad que las empresas que no siendo receptoras del aporte de inversionistas extranjeros, que hubieren iniciado la explotaci\u00f3n de un proyecto minero con anterioridad a su entrada en vigencia y que se encuentren afectas al IEM del art\u00edculo 64 bis de la LIR, soliciten se les concedan los derechos contenidos en el art\u00edculo 11 ter del D.L. N\u00b0600, de 1974, en las condiciones que dicha disposici\u00f3n transitoria establece.
Del tenor de la norma legal citada aparece claramente que el requisito b\u00e1sico para poder acogerse a ella es que la empresa en cuesti\u00f3n no sea receptora del aporte de inversionistas extranjeros, requisito que no se cumple en el caso que plantea, ya que de acuerdo con lo expuesto en su presentaci\u00f3n, su representada es receptora del aporte de inversionistas extranjeros, los que adem\u00e1s, en su oportunidad, suscribieron contratos de inversi\u00f3n extranjera de conformidad con las disposiciones del D.L. N\u00b0600, de 1974.<\/p>\n\n\n\n

Al no cumplirse el supuesto b\u00e1sico de la norma, esto es, que se trate de una empresa que no sea receptora de inversi\u00f3n extranjera, resulta irrelevante analizar si se cumplen los dem\u00e1s requisitos que ella contempla.<\/p>\n\n\n\n

Oficio-N\u00b01047-04.05.2011<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Pronunciamiento respecto de la aplicaci\u00f3n del art\u00edculo 4 Transitorio de la Ley N\u00b0 20.469. La empresa no debe ser receptora de aporte de inversionistas extranjeros. De acuerdo a lo dispuesto en el art\u00edculo 4 transitorio de la Ley N\u00b020.469 y la Circular N\u00b074, de 2010, complementada por la Circular N\u00b078, de ese mismo a\u00f1o, solicita …<\/p>\n

Oficio N\u00b01047 (04.05.2011)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1842,"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-2696","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\u00b01047 (04.05.2011) - 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-n1047-04-05-2011-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01047 (04.05.2011) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Pronunciamiento respecto de la aplicaci\u00f3n del art\u00edculo 4 Transitorio de la Ley N\u00b0 20.469. 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