{"id":2702,"date":"2021-04-22T20:13:15","date_gmt":"2021-04-22T20:13:15","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2702"},"modified":"2023-12-05T15:13:54","modified_gmt":"2023-12-05T19:13:54","slug":"oficio-n208-27-01-2012-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/","title":{"rendered":"Oficio N\u00b0208 (27.01.2012)"},"content":{"rendered":"\n
\n

Computaci\u00f3n de los plazos de la invariabilidad tributaria del Impuesto Espec\u00edfico a la Actividad Minera en los casos que indica y efectos tributarios.<\/p>\n<\/blockquote>\n\n\n\n

Se plantea en el caso en que existen respecto del mismo proyecto, dos contratos de invariabilidad:
1.- Contrato celebrado por YYYY de conformidad al art\u00edculo 5 transitorio de la Ley N\u00b020.026, que le otorg\u00f3 invariabilidad de la tasa del impuesto espec\u00edfico a la actividad minera del 4% por el plazo de 12 a\u00f1os, esto es, hasta el xx de xx de 2017; y
2.- Contrato celebrado por XXXX de conformidad con el art\u00edculo 11 ter del D.L. N\u00b0600, de 1974, que le otorg\u00f3 invariabilidad de la tasa de dicho impuesto con las tasas vigentes a la fecha de suscripci\u00f3n del contrato, esto es, con una tasa m\u00e1xima del 5%, por un plazo de 15 a\u00f1os, es decir, hasta el xx de xx de 2023.<\/p>\n\n\n\n

Frente la situaci\u00f3n anterior, el SII establece lo siguiente:
a) El ejercicio de la invariabilidad del Impuesto Espec\u00edfico a la Actividad Minera por parte de YYYY, como explotador minero, con tasa del 4% desde el xx de xx de 2013 hasta el xx de xx de 2017, comprende tambi\u00e9n el porcentaje de la renta imponible operacional minera atribuible a XXXX., ya que la invariabilidad se extiende sobre la totalidad de la renta imponible operacional minera que obtenga el explotador minero como sujeto pasivo de dicho impuesto.
La invariabilidad del Impuesto Espec\u00edfico a la Actividad Minera que seg\u00fan lo dispuesto en el art\u00edculo 2 transitorio de la Ley N\u00b020.469, YYYY ejerza a partir del a\u00f1o calendario 2013 \u2013 y que de acuerdo con su decisi\u00f3n ser\u00eda la del contrato celebrado con el Estado de Chile de conformidad con el art\u00edculo 5 transitorio de la Ley N\u00b020.026-comprende la totalidad de la renta imponible operacional minera de dicho explotador minero, hasta el vencimiento del plazo original pactado en dicho contrato.<\/p>\n\n\n\n

b) Una vez concluida la citada invariabilidad, YYYY gozar\u00e1 y ejercer\u00e1 la invariabilidad concedida en virtud del Contrato celebrado por XXXX con el Estado de Chile, que garantiza una tasa m\u00e1xima del 5%, la que se extiende hasta el xx de xx de 2023, y es igualmente aplicable a la totalidad de los ingresos operacionales mineros.
A continuaci\u00f3n, y encontr\u00e1ndose a\u00fan pendiente el plazo por el cual fuera concedida, YYYY podr\u00e1 gozar y ejercer la invariabilidad concedida en virtud del Contrato celebrado por XXXX con el Estado de Chile, hasta el vencimiento del plazo original pactado en dicho contrato, siendo igualmente aplicable a la totalidad de los ingresos operacionales mineros.<\/p>\n\n\n\n

c) Al t\u00e9rmino de la invariabilidad anterior, y durante el plazo de seis a\u00f1os calendarios adicionales, esto es, hasta el xx de xx de 2029, XXXX y YYYY, en su calidad de explotador minero, gozar\u00e1n de la invariabilidad prorrogada para el pago del Impuesto Espec\u00edfico a la Actividad Minera, considerando las tasas y bases de c\u00e1lculo establecida en el art\u00edculo 64 bis y 64 ter de la Ley sobre Impuesto a la Renta, de acuerdo con el texto introducido por la Ley N\u00b020.469.
Al t\u00e9rmino de la invariabilidad anterior, y durante el plazo de seis a\u00f1os calendarios adicionales, YYYY, en su calidad de explotador minero, gozar\u00e1 de la invariabilidad prorrogada para el pago del Impuesto Espec\u00edfico a la Actividad Minera, considerando las tasas y bases de c\u00e1lculo establecida en el art\u00edculo 64 bis y 64 ter de la LIR, de acuerdo con el texto introducido por la Ley N\u00b020.469.<\/p>\n\n\n\n

d) Los proyectos conexos que sean agregados al proyecto original y que cumplan con los requisitos legales al efecto, gozar\u00e1n de la misma invariabilidad del proyecto original, de acuerdo a las reglas antes citadas.<\/p>\n\n\n\n

Oficio-N\u00b0208-27.01.2012<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Computaci\u00f3n de los plazos de la invariabilidad tributaria del Impuesto Espec\u00edfico a la Actividad Minera en los casos que indica y efectos tributarios. Se plantea en el caso en que existen respecto del mismo proyecto, dos contratos de invariabilidad:1.- Contrato celebrado por YYYY de conformidad al art\u00edculo 5 transitorio de la Ley N\u00b020.026, que le …<\/p>\n

Oficio N\u00b0208 (27.01.2012)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1848,"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-2702","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\u00b0208 (27.01.2012) - 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-n208-27-01-2012-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0208 (27.01.2012) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Computaci\u00f3n de los plazos de la invariabilidad tributaria del Impuesto Espec\u00edfico a la Actividad Minera en los casos que indica y efectos tributarios. Se plantea en el caso en que existen respecto del mismo proyecto, dos contratos de invariabilidad:1.- Contrato celebrado por YYYY de conformidad al art\u00edculo 5 transitorio de la Ley N\u00b020.026, que le … Oficio N\u00b0208 (27.01.2012) Leer m\u00e1s »\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-22T20:13:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:13:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-10.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=\"3 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-n208-27-01-2012-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b0208 (27.01.2012)\",\"datePublished\":\"2021-04-22T20:13:15+00:00\",\"dateModified\":\"2023-12-05T19:13:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/\"},\"wordCount\":626,\"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-n208-27-01-2012-2\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/\",\"name\":\"Oficio N\u00b0208 (27.01.2012) - Portatax\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\"},\"datePublished\":\"2021-04-22T20:13:15+00:00\",\"dateModified\":\"2023-12-05T19:13:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.portatax.cl\/mineria\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Oficio N\u00b0208 (27.01.2012)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"name\":\"Portatax\",\"description\":\"Servicios Tributarios\",\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\",\"name\":\"Portatax\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"contentUrl\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"width\":250,\"height\":83,\"caption\":\"Portatax\"},\"image\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\",\"name\":\"Marjorie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"caption\":\"Marjorie\"},\"url\":\"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Oficio N\u00b0208 (27.01.2012) - Portatax","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/","og_locale":"es_ES","og_type":"article","og_title":"Oficio N\u00b0208 (27.01.2012) - Portatax","og_description":"Computaci\u00f3n de los plazos de la invariabilidad tributaria del Impuesto Espec\u00edfico a la Actividad Minera en los casos que indica y efectos tributarios. Se plantea en el caso en que existen respecto del mismo proyecto, dos contratos de invariabilidad:1.- Contrato celebrado por YYYY de conformidad al art\u00edculo 5 transitorio de la Ley N\u00b020.026, que le … Oficio N\u00b0208 (27.01.2012) Leer m\u00e1s »","og_url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/","og_site_name":"Portatax","article_published_time":"2021-04-22T20:13:15+00:00","article_modified_time":"2023-12-05T19:13:54+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-10.jpeg","type":"image\/jpeg"}],"author":"Marjorie","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Marjorie","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/#article","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/"},"author":{"name":"Marjorie","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2"},"headline":"Oficio N\u00b0208 (27.01.2012)","datePublished":"2021-04-22T20:13:15+00:00","dateModified":"2023-12-05T19:13:54+00:00","mainEntityOfPage":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/"},"wordCount":626,"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-n208-27-01-2012-2\/","url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/","name":"Oficio N\u00b0208 (27.01.2012) - Portatax","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/#website"},"datePublished":"2021-04-22T20:13:15+00:00","dateModified":"2023-12-05T19:13:54+00:00","breadcrumb":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n208-27-01-2012-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.portatax.cl\/mineria\/"},{"@type":"ListItem","position":2,"name":"Oficio N\u00b0208 (27.01.2012)"}]},{"@type":"WebSite","@id":"https:\/\/www.portatax.cl\/mineria\/#website","url":"https:\/\/www.portatax.cl\/mineria\/","name":"Portatax","description":"Servicios Tributarios","publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.portatax.cl\/mineria\/#organization","name":"Portatax","url":"https:\/\/www.portatax.cl\/mineria\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/","url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","contentUrl":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","width":250,"height":83,"caption":"Portatax"},"image":{"@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2","name":"Marjorie","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","caption":"Marjorie"},"url":"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/"}]}},"_links":{"self":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2702","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/comments?post=2702"}],"version-history":[{"count":4,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2702\/revisions"}],"predecessor-version":[{"id":4843,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2702\/revisions\/4843"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media\/1848"}],"wp:attachment":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media?parent=2702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/categories?post=2702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/tags?post=2702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}