{"id":2711,"date":"2021-04-22T20:27:36","date_gmt":"2021-04-22T20:27:36","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2711"},"modified":"2023-12-05T15:10:24","modified_gmt":"2023-12-05T19:10:24","slug":"circular-n59-14-11-2014","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/circular-n59-14-11-2014\/","title":{"rendered":"Circular N\u00b059 (14.11.2014)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Modifica las instrucciones contenidas en la Circular N\u00b0 14, de 2014, relativa a la aplicaci\u00f3n de los convenios para evitar la doble tributaci\u00f3n internacional a las rentas e impuesto que establecen los art\u00edculo 10 y 58 N\u00b0 3 de la Ley de Impuesto a la Renta.  <\/p>\n<\/blockquote>\n\n\n\n<p>Se\u00f1ala el SII que, considerando que se han recibido diversas consultas, y que este Servicio ha realizado un nuevo estudio sobre la materia, se ha estimado necesario modificar, aclarar y precisar las instrucciones contenidas en la letra H), del N\u00b0 1), del Cap\u00edtulo II.-, de la Circular N\u00b014, del 7 de marzo de 2014 respecto de la \u201cAplicaci\u00f3n de los Convenios para evitar la doble tributaci\u00f3n internacional a las rentas e impuesto que establecen los art\u00edculos 10 y 58 N\u00b0 3 de la LIR\u201d, por lo que las instrucciones espec\u00edficas se contienen en la presente circular N\u00b0 59.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-8bead0f2-b4f4-4063-a103-4701e26102ca\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b059-14.11.2014.pdf\">Circular N\u00b059 (14.11.2014)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b059-14.11.2014.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-8bead0f2-b4f4-4063-a103-4701e26102ca\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Modifica las instrucciones contenidas en la Circular N\u00b0 14, de 2014, relativa a la aplicaci\u00f3n de los convenios para evitar la doble tributaci\u00f3n internacional a las rentas e impuesto que establecen los art\u00edculo 10 y 58 N\u00b0 3 de la Ley de Impuesto a la Renta. Se\u00f1ala el SII que, considerando que se han recibido &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/circular-n59-14-11-2014\/\"> <span class=\"screen-reader-text\">Circular N\u00b059 (14.11.2014)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1851,"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-2711","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>Circular N\u00b059 (14.11.2014) - 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-n59-14-11-2014\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b059 (14.11.2014) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Modifica las instrucciones contenidas en la Circular N\u00b0 14, de 2014, relativa a la aplicaci\u00f3n de los convenios para evitar la doble tributaci\u00f3n internacional a las rentas e impuesto que establecen los art\u00edculo 10 y 58 N\u00b0 3 de la Ley de Impuesto a la Renta. 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