CHAPTER 2 REGALÍAS A LA MINERIA EN CHILE Y PERU
Jurisdiction | Derecho Internacional |
(April 2003)
REGALÍAS A LA MINERIA EN CHILE Y PERU
Ossa y Cía. Ltda.,
Santiago, Chile
1. INTRODUCCION
En los últimos meses, en Perú y en Chile algunos círculos han manifestado que es necesario incorporar una regalia a la legislación tributaria que se aplica a la gran minería en esos países.
Hay diverses tipos de regalias. La más extendida es aquella que consiste en un gravamen que afecta porcentualmente el valor bruto, real o presunto. de los minerales extraídos. Se trata. pues, de un impuesto ad valorem que se impone sobre la producción y no sobre las utilidades. Es por ello un impuesto "ciego", que no toma en cuenta los márgenes entre costos y precios posibles de obtener en el mercado. La idea de la regalia es tentadora para cualquier gobierno, porque en teoría, al menos-no es discrecional y su aplicación no debería ser excesivamente compleja.
La actividad minera del Perú y de Chile es un factor gravitante dentro de esas economías; y debería continuar siéndolo en razón de la diversidad, la calidad y la abundancia de las reservas minerales de ambos países. Es cierto que, en términos globales, la cuota que la minería aporta al total de las exportaciones del mundo ha caído desde un 7% en 1970 a sólo un 3% a mediados de los '90, pero no es menos cierto que dentro de esa cuota el Perú y Chile ocupan segmentos importantes.
El perfíl de toda gran minería es peculiar. Obvio es decirlo, explota un recurso natural que es agotable, pero como el recurso se halla generalmente en el subsuelo, conlleva además el alto riesgo consustancial a la exploración: se estima que sólo l entre 30 geólogos encontrará en su vida algún depósito económicamente factible. A lo anterior se agrega un riesgo comercial mayor que el habitual, debido a
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la gran escala de los proyectos y al consiguiente incremento de las inversiones y del período de maduración de las mismas. Por otra parte, las políticas medioambientales están siendo crecientemente rigurosas con la gran minería y lo mismo ocurre. en el Perú, con las relaciones de los mineros con los grupos indígenas.
A todo ello, en ambos países se suma un cierto grado de riesgo politico, nunca completamente ausente en America Latina, dado que la mayoría de las empresas son extranjeras y que -en alguna medida-amplios sectores tienen la errónea percepción de que las empresas extraen una riqueza que es de todos los ciudadanos y que en ello obtienen grandes utilidades, que ni siquiera tributan adecuadamente.
Para concluir esta Introducción, es conveniente recordar que -como señala el Banco Mundial— uno de los cuatro factores que los inversionistas consideran especialmente para apostar a la minería de un país corresponde al regimen tributario que ese país aplique a esta actividad.
2. ANTECEDENTES HISTORICOS
La noción de'la regalia no es nueva. En realidad, es un concepto ya antiguo, que incluso comparte algunos aspectos del llamado quinto real de las ordenanzas españolas de la Colonia, época en que la Corona requería metales preciosos y por lo tanto obligaba a explotar las minas aunque hacerlo no fuera rentable, a fin de percibir acto seguido el impuesto. El concepto de regalia surgió en épocas en que los sistemas tributarios y contables eran rudimentarios y para los gobiernos era necesario conseguir ingresos a como diera lugar. aun cuando la minería no generara utilidades.
La modernización de los sistemas tributarios, con el establecimiento del impuesto a la renta, que grava las utilidades, dejó a la regalia sin fundamento práctico.
Hace unos 25 años y bajo el liderazgo de Chile y Perú, diverses países de America Latina comenzaron a introducir reformas a las variadas regulaciones que afectaban a la minería. Se trató de reconocer al mercado como el mejor asignador de las inversiones, de alentar un mayor protagonismo de los particulare desincentivando
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a la vez la intervención empresarial del Estado, y de introducir reglas del juego claras y estables para los inversionistas.
En lo específicamente tributario, estos países que se modernizaron fíjaron aranceles aduaneros bajos y neutros, libertad cambiaria, estabilidad tributaria e impuestos simples, no discriminatorios y orientados a gravar las utilidades.
Todas las reformas apuntaban a introducir mayor competitividad a las minerías de la region, en un mundo...
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- Mining Law & Investment in Latin America (FNREL)
- TABLE OF CONTENTS
- CHAPTER 1 CREATING A POSITIVE INTERNATIONAL MINING INVESTMENT CLIMATE1
- CHAPTER 2 REGALÍAS A LA MINERIA EN CHILE Y PERU
- CHAPTER 2 ROYALTY PAYMENTS ON MINING IN CHILE AND PERU (ENGLISH VERSION)
- CHAPTER 3 STRUCTURING OF MINING VENTURES IN LATIN AMERICA — PANEL DISCUSSION
- GENERAL COMMENTS ON THE USE OF "FORM 5" IN ARGENTINA (ENGLISH VERSION)
- CONSIDERACIONES SOBRE EL USO DEL "FORM 5" EN ARGENTINA
- ARBITRATION IN BRAZIL AND THE 1958 NEW YORK CONVENTION — RELEVANT ISSUES
- LA JUSTICIA ARBITRAL EN COLOMBIA: MECANISMO ALTERNO DE SOLUCIÓN DE CONFLICTOS
- THE ARBITRAL JUSTICE IN COLOMBIA: ALTERNATIVE DISPUTE RESOLUTION SYSTEM (ENGLISH VERSION)
- DISPUTE RESOLUTION ARBITRATION AND MEDIATION —CHILE— (ENGLISH VERSION)
- LA RESOLUCIÓN DE CONTROVERSIAS EL ARBITRAJE Y LA MEDIACIÓN —CHILE—
- Choosing the Proper Forum and Jurisdiction, and the Importance of Treaties and Enforcement of Arbitration Awards A U.S. Perspective … 5 Significant Developments in International ADR
- CHAPTER 5 THE CONCEPT OF FORUM NON CONVENIENS IN U.S. LAWSUITS
- EL PROBLEMA DE LA SEGURIDAD: CÓMO CONSEGUIR SEGURIDAD EN LAS OPERACIONES DE EXPLOTACIÓN DE RECURSOS SIN INCURRIR EN RESPONSABILIDADES INTERNACIONALES
- THE SECURITY CONUNDRUM: HOW TO MAKE YOUR RESOURCE OPERATIONS SECURE WITHOUT CREATING INTERNATIONAL LIABLITIES (ENGLISH VERSION)
- RESPONSABILIDAD POR DAÑO AMBIENTAL EN EL SECTOR MINERO1
- LIABILITY FOR ENVIRONMENTAL DAMAGE IN THE MINING SECTOR
- LIABILITIES ARISING FROM MINING ACTIVITIES IN LATIN AMERICA
- LIABILITIES ARISING FROM MINING ACTIVITIES IN LATIN AMERICA
- TAXATION OF THE MINING INDUSTRY IN CHILE: AN UPDATE
- REGIMEN FISCAL DE LA INDUSTRIA MINERA EN MEXICO
- TAXATION OF THE MINING INDUSTRY IN MEXICO (ENGLISH VERSION)
- MINING INVESTMENTS IN ARGENTINE
- PERSPECTIVES ON SUSTAINABLE DEVELOPMENT IN THE MINING INDUSTRY
- CHAPTER 9 Canadian Aboriginal Law: Creating Certainty In Resource Development
- PUBLIC PARTICIPATION IN NATURAL RESOURCES MANAGEMENT IN LATIN AMERICA: TO INCLUDE OR NOT TO INCLUDE
- THE ROLE OF PUBLIC PARTICIPATION IN NATURAL RESOURCES DECISIONS
- CONSULTA VECINAL Y LICENCIA SOCIAL
- POPULAR CONSULTATION AND SOCIAL LICENSE
- NEGOTIATION WITH LOCAL COMMUNITIES: HOW TO BUILD A LONG-TERM RELATIONSHIP
- MINERIA Y AGRICULTURE; ¿SON INCOMPATIBLES?
- CONFLICT BETWEEN OWNER AND CONCESSIONAIRES DUE TO PRAEDIAL OCCUPATION UNDER THE CHILEAN LEGAL SYSTEM (ENGLISH VERSION)
- CONFLICTO ENTRE PROPIETARIO Y CONCESIONARIOS POR OCUPACION PREDIAL BAJO EL REGIMEN JURÍDICO CHILENO
- SOLUCION DE CONFLICTOS ENTRE PROPIETARIOS SUPERFICIARIOS Y TITULARES MINEROS: EL CASO PERUANO
- RESOLUTION OF CONFLICTS BETWEEN SURFACE OWNERS AND MINING CONCESSIONAIRES; THE PERUVIAN CASE
- CHAPTER 13 Methods of Financing
- CHAPTER 14 FINANCING OF MINING PROJECT
- LA INDUSTRIA MINERA Y LOS MERCADOS DE CAPITALES DE RIESGO EN LATINOAMERICA: EL CASO CHILENO
- THE MINING INDUSTRY AND VENTURE CAPITAL MARKETS IN LATIN AMERICA: THE CHILEAN CASE (ENGLISH VERSION)
- LAWS, REGULATIONS AND PROCEDURES FOR LISTING EXPLORATION AND MINING COMPANIES ON CANADIAN STOCK EXCHANGES
- CHAPTER 16 FINANCIAL GUARANTEES
- POLITICAL RISK INSURANCE — MIGA's GUARANTEES PROGRAM (ENGLISH VERSION)
- POLITICAL RISK INSURANCE — ZURICH EMERGING MARKETS SOLUTION
- CHAPTER 18 USING LONG TERM INTERNATIONAL CONCENTRATE SALE AGREEMENTS IN MAJOR PROJECT FINANCING
- ISSUES OF ENVIRONMENTAL LAW IN THE DISPOSAL OF WASTE FROM TAILING DAMS AND OTHER MINING WASTES
- AN OVERVIEW OF MINE WASTE REGULATION IN THE UNITED STATES
- PROTECTION FOR FOREIGN INVESTORS IN LATIN AMERICA UNDER BILATERAL INVESTMENTS TREATIES
- EMERGENCY LAWS vs. RIGHTS GRANTED UNDER PRE-EXISTING LAWS: THE ARGENTINE CASE
- null PREVENTING AND MITIGATING A FINANCIAL CRISIS IN MÉXICO
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