{"id":29100,"date":"2021-09-22T15:48:10","date_gmt":"2021-09-22T20:48:10","guid":{"rendered":"https:\/\/acl.com.ec\/?p=29100"},"modified":"2021-09-22T15:48:10","modified_gmt":"2021-09-22T20:48:10","slug":"patentes-de-conservacion-para-concesion-minera","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/patentes-de-conservacion-para-concesion-minera\/","title":{"rendered":"Patentes de conservaci\u00f3n para concesi\u00f3n minera"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<div class=\"title-h1\" style=\"text-align: center;\"><span style=\"color: #7e9fbb;\">patentes de conservaci\u00f3n para concesi\u00f3n minera<\/span><\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<span style=\"font-weight: 400; color: #000000;\">Los titulares de una o varias concesiones mineras deben pagar cada a\u00f1o una patente anual de conservaci\u00f3n minera, por cada una de ellas, cualquiera sea su fase y modalidad.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Los concesionarios mineros autorizados por la Agencia de Regulaci\u00f3n y Control Minero (ARCOM) deben realizar una declaraci\u00f3n por cada concesi\u00f3n de la que es titular, en marzo, mediante el Formulario 117.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Las actividades de miner\u00eda artesanal no est\u00e1n sujetas al pago de patentes mineras.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">La patente de conservaci\u00f3n minera se debe pagar por cada concesi\u00f3n de la que es titular una persona natural o sociedad, en funci\u00f3n de las hect\u00e1reas mineras y escalas se\u00f1aladas en la normativa minera.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Los concesionarios mineros deben pagar la patente anual de conservaci\u00f3n por cada hect\u00e1rea minera, de acuerdo con la siguiente escala:<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][gem_table style=\u00bb2&#8243;]<\/p>\n<table class=\"aligncenter\" style=\"width: 736px; height: 403px;\">\n<thead>\n<tr>\n<th>\n<h6>MODALIDAD<\/h6>\n<\/th>\n<th>\n<h6>FASE<\/h6>\n<\/th>\n<th>\n<h6>TARIFA<\/h6>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><span style=\"color: #000000;\">Peque\u00f1a miner\u00eda<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"color: #000000;\">Exploraci\u00f3n &#8211; Explotaci\u00f3n<\/span><\/td>\n<td>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400; color: #000000;\">2 % de un Salario B\u00e1sico Unificado (SBU) por cada hect\u00e1rea minera concesionada.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; color: #000000;\">Mediana miner\u00eda y miner\u00eda a gran escala<\/span><\/td>\n<td><span style=\"font-weight: 400; color: #000000;\">Exploraci\u00f3n inicial<\/span><\/td>\n<td><span style=\"font-weight: 400; color: #000000;\">2,5% de un SBU por cada hect\u00e1rea minera concesionada.<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400; color: #000000;\">Exploraci\u00f3n avanzada y evaluaci\u00f3n econ\u00f3mica<\/span><\/td>\n<td><span style=\"font-weight: 400; color: #000000;\">5% de un SBU por cada hect\u00e1rea minera concesionada.<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400; color: #000000;\">Extensi\u00f3n del per\u00edodo de evaluaci\u00f3n econ\u00f3mica<\/span><\/td>\n<td><span style=\"font-weight: 400; color: #000000;\">50% adicional de la tarifa de exploraci\u00f3n avanzada y evaluaci\u00f3n econ\u00f3mica.<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400; color: #000000;\">Explotaci\u00f3n<\/span><\/td>\n<td><span style=\"font-weight: 400; color: #000000;\">10% de un RBU. <\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/gem_table][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Para el primer a\u00f1o el concesionario calcular\u00e1 la patente de conservaci\u00f3n desde la fecha de otorgamiento de la concesi\u00f3n hasta el 31 de diciembre de dicho a\u00f1o. A partir del segundo a\u00f1o, paga por todo el ejercicio fiscal en curso, considerando la escala antes detallada.<\/span><\/p>\n<p><em><strong>FUENTE:<\/strong><\/em> <a href=\"https:\/\/www.sri.gob.ec\/web\/intersri\/home\" target=\"_blank\" rel=\"noopener\">Servicio de Rentas Internas.<\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">Ante cualquier duda, comun\u00edquese con nosotros<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"mailto:info@acl.com.ec\">info@acl.com.ec<\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #7e9fbb;\"><strong>\u00a1S\u00edganos en Redes Sociales!<\/strong><\/span><\/p>\n<p>[\/vc_column_text][gem_socials style=\u00bbrounded\u00bb colored=\u00bbcustom\u00bb alignment=\u00bbcenter\u00bb icons_size=\u00bb40&#8243; socials=\u00bb%5B%7B%22social%22%3A%22facebook%22%2C%22url%22%3A%22https%3A%2F%2Fwww.facebook.com%2FACLAUDITCO%2F%3Fepa%3DSEARCH_BOX%22%7D%2C%7B%22social%22%3A%22linkedin%22%2C%22url%22%3A%22https%3A%2F%2Fwww.linkedin.com%2Fcompany%2Facl-auditores-y-consultores-latam-ecuador%2F%3FviewAsMember%3Dtrue%22%7D%2C%7B%22social%22%3A%22instagram%22%2C%22url%22%3A%22https%3A%2F%2Fwww.instagram.com%2Facl_latam%2F%22%7D%2C%7B%22social%22%3A%22youtube%22%2C%22url%22%3A%22https%3A%2F%2Fwww.youtube.com%2Fchannel%2FUCZ-wHjiy6Ss3AwamBWk-HAA%3Fview_as%3Dsubscriber%22%7D%5D\u00bb color=\u00bb#08253d\u00bb][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] patentes de conservaci\u00f3n para concesi\u00f3n minera [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Los titulares de una o varias concesiones mineras deben pagar cada a\u00f1o una patente anual de conservaci\u00f3n minera, por cada una de ellas, cualquiera sea su fase y modalidad. Los concesionarios mineros autorizados por la Agencia de Regulaci\u00f3n y Control Minero (ARCOM) deben realizar una declaraci\u00f3n por cada [&hellip;]<\/p>","protected":false},"author":3,"featured_media":29105,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[14],"tags":[],"class_list":["post-29100","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=29100"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/29100\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/29105"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=29100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=29100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=29100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}