{"id":2716,"date":"2021-04-22T20:33:26","date_gmt":"2021-04-22T20:33:26","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2716"},"modified":"2023-12-05T15:10:13","modified_gmt":"2023-12-05T19:10:13","slug":"oficio-n153-23-01-2017-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n153-23-01-2017-2\/","title":{"rendered":"Oficio N\u00b0153 (23.01.2017)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tributaci\u00f3n con impuesto espec\u00edfico a la Renta Imponible Operacional de la actividad minera (RIOM) del explotador minero que desarrolla diversos proyectos, algunos de los cuales est\u00e1n acogidos a reg\u00edmenes de invariabilidad.<\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita al SII que confirme que el contribuyente del impuesto espec\u00edfico a la renta imponible operacional de la actividad minera es el explotador minero, raz\u00f3n por la cual no estar\u00eda afecto a este impuesto en el caso que determine un resultado de p\u00e9rdida, considerando la totalidad de los proyectos que explote, aunque algunos de ellos est\u00e9n acogidos a un r\u00e9gimen de invariabilidad.<\/p>\n\n\n\n<p>En la consulta se indica que una empresa minera que tiene la calidad de explotador minero, desarrolla diversos proyectos, algunos de los cuales se<br>encuentran sujetos a reg\u00edmenes de invariabilidad del impuesto espec\u00edfico a la renta operacional minera (IEM), tanto al amparo del D.L. 600 de 1974, como al amparo del art\u00edculo 5\u00b0 transitorio de la Ley N\u00b020.026.<\/p>\n\n\n\n<p>Agrega que debido a los diversos reg\u00edmenes transitorios regulados con ocasi\u00f3n de las modificaciones introducidas en materia del IEM, los proyectos que gozan de invariabilidad del mencionado tributo se encuentran tambi\u00e9n sujetos a diversas normas para los efectos de la determinaci\u00f3n de \u00e9ste.<br>Indica que en su oportunidad la Minera se acogi\u00f3 al r\u00e9gimen regulado por los art\u00edculos 1 y 2 transitorios de la Ley N\u00b020.469, conforme al cual, a la fecha, los distintos proyectos que gozan de invariabilidad, se sujetan al r\u00e9gimen pactado en los contratos originales de inversi\u00f3n, siendo por tanto aplicables las instrucciones contenidas en el punto III.2 punto (1.4) letra b. de la Circular N\u00b074 de 2010, en conjunto con las modificaciones de la Circular N\u00b078 de 2010.<\/p>\n\n\n\n<p>En atenci\u00f3n a los argumentos y antecedentes que expone[1], solicita confirmar que el contribuyente del IEM es el explotador minero, por lo que si \u00e9ste determina un resultado de p\u00e9rdida considerando la totalidad de los proyectos que explota, no queda afecto al impuesto. <\/p>\n\n\n\n<p>Lo anterior a\u00fan en el caso que explote diversos proyectos entre los cuales se encuentren algunos sujetos a alg\u00fan r\u00e9gimen de invariabilidad, ya sea al amparo del DL600 o del art\u00edculo 5\u00b0 transitorio de la Ley N\u00b020.026, debido a que la determinaci\u00f3n de la Renta Imponible Operacional Minera (RIOM) atribuible a cada proyecto s\u00f3lo tiene por objeto respetar la invariabilidad y aplicar a su respecto la tasa que corresponda, sin que pueda entenderse que cada proyecto configura un contribuyente separado.<\/p>\n\n\n\n<p>La minera que tiene la calidad de explotador minero, desarrolla diversos proyectos, algunos de los cuales se encuentran sujetos a reg\u00edmenes de invariabilidad del impuesto espec\u00edfico a la renta operacional minera (IEM) Se confirma que el contribuyente del IEM, de tal manera que si determina un resultado de p\u00e9rdida respecto de la totalidad de los proyectos que explota, no queda afecta a este impuesto, no obstante que algunos de sus proyectos est\u00e9n acogidos a uno o m\u00e1s de los reg\u00edmenes de la invariabilidad se\u00f1alados por la ley. <\/p>\n\n\n\n<p>El SII confirma que el contribuyente del IEM es el explotador minero, de tal manera que si determina un resultado de p\u00e9rdida respecto de la totalidad de los proyectos que explota, no queda afecto a este impuesto. Lo anterior, no obstante que algunos de sus proyectos est\u00e9n acogidos a uno o m\u00e1s de los reg\u00edmenes de invariabilidad se\u00f1alados por la ley.<\/p>\n\n\n\n<p>La RIOM atribuible a cada proyecto se determina con el objeto de aplicar los beneficios de la invariabilidad s\u00f3lo a aquellos que est\u00e9n acogidos a \u00e9sta.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-0fce8857-aa72-4fdd-83a2-c3d740877cd5\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0153-23.01.2017.pdf\">Oficio-N\u00b0153-23.01.2017<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0153-23.01.2017.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-0fce8857-aa72-4fdd-83a2-c3d740877cd5\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tributaci\u00f3n con impuesto espec\u00edfico a la Renta Imponible Operacional de la actividad minera (RIOM) del explotador minero que desarrolla diversos proyectos, algunos de los cuales est\u00e1n acogidos a reg\u00edmenes de invariabilidad. Se solicita al SII que confirme que el contribuyente del impuesto espec\u00edfico a la renta imponible operacional de la actividad minera es el explotador &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n153-23-01-2017-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0153 (23.01.2017)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1854,"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-2716","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\u00b0153 (23.01.2017) - 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-n153-23-01-2017-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0153 (23.01.2017) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tributaci\u00f3n con impuesto espec\u00edfico a la Renta Imponible Operacional de la actividad minera (RIOM) del explotador minero que desarrolla diversos proyectos, algunos de los cuales est\u00e1n acogidos a reg\u00edmenes de invariabilidad. Se solicita al SII que confirme que el contribuyente del impuesto espec\u00edfico a la renta imponible operacional de la actividad minera es el explotador &hellip; Oficio N\u00b0153 (23.01.2017) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n153-23-01-2017-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-22T20:33:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:10:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-16.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-n153-23-01-2017-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n153-23-01-2017-2\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b0153 (23.01.2017)\",\"datePublished\":\"2021-04-22T20:33:26+00:00\",\"dateModified\":\"2023-12-05T19:10:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n153-23-01-2017-2\/\"},\"wordCount\":610,\"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-n153-23-01-2017-2\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n153-23-01-2017-2\/\",\"name\":\"Oficio N\u00b0153 (23.01.2017) - 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Se solicita al SII que confirme que el contribuyente del impuesto espec\u00edfico a la renta imponible operacional de la actividad minera es el explotador &hellip; Oficio N\u00b0153 (23.01.2017) Leer m\u00e1s &raquo;","og_url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n153-23-01-2017-2\/","og_site_name":"Portatax","article_published_time":"2021-04-22T20:33:26+00:00","article_modified_time":"2023-12-05T19:10:13+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-16.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-n153-23-01-2017-2\/#article","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n153-23-01-2017-2\/"},"author":{"name":"Marjorie","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2"},"headline":"Oficio N\u00b0153 (23.01.2017)","datePublished":"2021-04-22T20:33:26+00:00","dateModified":"2023-12-05T19:10:13+00:00","mainEntityOfPage":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n153-23-01-2017-2\/"},"wordCount":610,"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-n153-23-01-2017-2\/","url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n153-23-01-2017-2\/","name":"Oficio N\u00b0153 (23.01.2017) - 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