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Ius et Praxis

versión On-line ISSN 0718-0012


AZUAJE PIRELA, Michelle. The public domain as the objective presupposition for the imposition of taxes and other burdens on mining activity. Ius et Praxis [online]. 2020, vol.26, n.3, pp.104-130. ISSN 0718-0012.

In the area of special regimes applied to the exploitation of mineral resources at the international level, it is common to use the terms "canon", "regalía" and "royalty", which, mixed with obligations of a tax and non-tax nature, are sometimes used to refer to a series of amounts of money that must be paid to the State, in exchange for permits to exercise the mining activities. One of the greatest difficulties posed by its inclusion in legal systems is that of its legal nature: Are they public prices? Are they rights? Are they tributes? Are they anomalous categories other than public prices and taxes? And the use of terms not integrated into the tripartite notion of taxation, that classifies them in taxes, rates and contributions, makes it difficult to determine their true legal nature, which could lead to unfair situations. In any case, in many of these figures there is a common factor for its demand: the public domain, that link that exists between the State and the mines; although it is not the only criterion used for the imposition of taxes on mining, it is considered intrinsic to extractive activities. The present work attempts to explain, through the analysis of some concrete figures that tax mining activity in Spain, Peru and Chile, how is it that the public domain can serve as an objective element for the demand of certain taxes on mining activity as well as their legal nature.

Palabras clave : Public domain; mining canon; mining royalty; right of validity; mining patent.

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