{"id":2708,"date":"2021-04-22T20:25:57","date_gmt":"2021-04-22T20:25:57","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2708"},"modified":"2023-12-05T15:10:29","modified_gmt":"2023-12-05T19:10:29","slug":"circular-n14-07-03-2014","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/circular-n14-07-03-2014\/","title":{"rendered":"Circular N\u00b014 (07.03.2014)"},"content":{"rendered":"\n
\n

Instruye sobre modificaciones efectuadas por la Ley N\u00b0 20.630 a la Ley sobre Impuesto a la Renta, relacionadas con la tributaci\u00f3n internacional. <\/p>\n<\/blockquote>\n\n\n\n

La presente circular tiene por objeto impartir instrucciones sobre las modificaciones efectuadas por la Ley N\u00b020.630 en las siguiente materias: <\/p>\n\n\n\n

1) Impuesto Adicional (IA) que afecta a un contribuyente no residente ni domiciliado en el pa\u00eds, por las rentas obtenidas en la enajenaci\u00f3n de los instrumentos a que se refieren los art\u00edculos 10, en sus incisos 3\u00b0 y siguientes, y 58 N\u00b03 de la Ley sobre Impuesto a la Renta. <\/p>\n\n\n\n

2) Tributaci\u00f3n que afecta a las rentas obtenidas por las agencias, sucursales u otras formas de establecimientos permanentes de empresas extranjeras que operen en el pa\u00eds, de acuerdo a los art\u00edculos 38 y 58 N\u00b01 de la Ley sobre Impuesto a la Renta. <\/p>\n\n\n\n

3) Normas sobre tributaci\u00f3n internacional contenidas en los art\u00edculos 41 A, 41 B y 41 C de la Ley sobre Impuesto a la Renta. <\/p>\n\n\n\n

4) Exenci\u00f3n de IA sobre las cantidades pagadas o abonadas en cuenta a contribuyentes no residentes ni domiciliados en el pa\u00eds, por el uso de programas computacionales est\u00e1ndar, de acuerdo a lo establecido en el inciso 1\u00b0, del art\u00edculo 59 de la Ley sobre Impuesto a la Renta. <\/p>\n\n\n\n

5) Tributaci\u00f3n que afecta a los chilenos que no tengan domicilio ni residencia en Chile, que perciban o devenguen rentas de fuente chilena, a ra\u00edz de la derogaci\u00f3n del art\u00edculo 61 de la Ley sobre Impuesto a la Renta. <\/p>\n\n\n\n

6) Modificaciones efectuadas a los art\u00edculos 37 y 64 ter de la Ley sobre Impuesto a la Renta, con el objeto de concordar las modificaciones introducidas al art\u00edculo 38 y la incorporaci\u00f3n del art\u00edculo 41 E de la misma ley.<\/p>\n\n\n\n

Circular N\u00b014 (07.03.2014)<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Instruye sobre modificaciones efectuadas por la Ley N\u00b0 20.630 a la Ley sobre Impuesto a la Renta, relacionadas con la tributaci\u00f3n internacional. La presente circular tiene por objeto impartir instrucciones sobre las modificaciones efectuadas por la Ley N\u00b020.630 en las siguiente materias: 1) Impuesto Adicional (IA) que afecta a un contribuyente no residente ni domiciliado …<\/p>\n

Circular N\u00b014 (07.03.2014)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1853,"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-2708","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-determinacion-renta-imponible-operacional-minera-art-64-ter"],"aioseo_notices":[],"yoast_head":"\nCircular N\u00b014 (07.03.2014) - 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-n14-07-03-2014\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b014 (07.03.2014) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Instruye sobre modificaciones efectuadas por la Ley N\u00b0 20.630 a la Ley sobre Impuesto a la Renta, relacionadas con la tributaci\u00f3n internacional. 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