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Ius et Praxis

versão On-line ISSN 0718-0012


LETURIA I, Francisco J  e  GARCIA G, José Francisco. Más allá del royalty: Análisis crítico de la tributación minera. Ius et Praxis [online]. 2007, vol.13, n.1, pp.393-421. ISSN 0718-0012.

On 1st January 2006 a special tax or an additional to the operational rent of the mining companies known as Royalty came into force. In spite of the different ways in which it was technically approached the discussion gave the possibility to observe some of the annexed realities which are worth for a close analysis. The most relevant perhaps could have been the less support shown by the citizens and the politics which stirs up the mine industry, in spite of its important undisputable economic support, recognition of the completion of the law and the payment of the taxes that it demands. Secondly, it shows some mechanisms of our tax system in general especially notorious in the intensive sectors in the use of the capital which allows complex results that are difficult to explain to citizens and of whose existence the mine industry had no responsibilities. The combination of both situations plus the ideological opposition and the history of the mine placed it in a fragile position which to a large scale explains easily the approval of the weakly founded specific tax. We sustain in this work that in place of Royalty it would have been desirable the implementation of a general perfecting plan of the normative of the tax which could have ended with the options or tax alternatives (principally in depreciation) the inequality of treatment offered to some contributors (principally between Chileans and Foreigners) and the increase in the less actual amount of the mining license. We believe that they offered interesting possibilities that benefit as much as the mining institution and also the tax system in general. Unfortunately, the Royalty law instead of taking into account these points creates a series of exceptions, benefits and special situations from which many searched to lessen the negative aspects of the tax, but they are heading in an opposite direction different from which the authors had proposed, in order to simplify and homogenize the norms of the tax in the country.

Palavras-chave : Royalty; taxation; mining; mining taxation.

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