{"id":15301,"date":"2018-12-18T13:16:31","date_gmt":"2018-12-18T13:16:31","guid":{"rendered":"https:\/\/portal.sma.gob.cl\/?page_id=15301"},"modified":"2024-08-22T12:38:45","modified_gmt":"2024-08-22T16:38:45","slug":"impuestos-verdes","status":"publish","type":"page","link":"https:\/\/portal.sma.gob.cl\/index.php\/portal-regulados\/instructivos-y-guias\/impuestos-verdes\/","title":{"rendered":"Impuestos verdes"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><h2><img decoding=\"async\" class=\"alignnone size-full wp-image-15313\" src=\"https:\/\/portal.sma.gob.cl\/wp-content\/uploads\/2018\/12\/iv.jpg\" alt=\"\" width=\"1481\" height=\"712\" srcset=\"https:\/\/portal.sma.gob.cl\/wp-content\/uploads\/2018\/12\/iv-200x96.jpg 200w, https:\/\/portal.sma.gob.cl\/wp-content\/uploads\/2018\/12\/iv-300x144.jpg 300w, https:\/\/portal.sma.gob.cl\/wp-content\/uploads\/2018\/12\/iv-400x192.jpg 400w, https:\/\/portal.sma.gob.cl\/wp-content\/uploads\/2018\/12\/iv-600x288.jpg 600w, https:\/\/portal.sma.gob.cl\/wp-content\/uploads\/2018\/12\/iv-768x369.jpg 768w, https:\/\/portal.sma.gob.cl\/wp-content\/uploads\/2018\/12\/iv-800x385.jpg 800w, https:\/\/portal.sma.gob.cl\/wp-content\/uploads\/2018\/12\/iv-1024x492.jpg 1024w, https:\/\/portal.sma.gob.cl\/wp-content\/uploads\/2018\/12\/iv-1200x577.jpg 1200w, https:\/\/portal.sma.gob.cl\/wp-content\/uploads\/2018\/12\/iv.jpg 1481w\" sizes=\"(max-width: 1481px) 100vw, 1481px\" \/><\/h2>\n<h2>Actualizaci\u00f3n Impuesto Verde (2023):<\/h2>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-bottom:20px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#0363ad;border-color:#0363ad;border-top-width:3px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-2\"><ol start=\"1\" data-editing-info=\"{\">\n<li>\n<div><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/portal.sma.gob.cl\/index.php\/download\/res-ex-1628-2\/?wpdmdl=30523&amp;masterkey=k7pmnJzATyh_kgrnzjLNa-sCFeT8eLNBUurbLrc493fFyuZqQ9CE2bSxt6JPhsF0jUBqTV5BP3W9f1g1jIgjq7X7f9FOOdHQIorAo_rL_7Y\">Listado potenciales afectos con obligaci\u00f3n de reportar<\/a><\/span><\/strong><\/div>\n<\/li>\n<li>\n<div><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/portal.sma.gob.cl\/index.php\/download\/decreto-63_31-ene-2023-reglamento-iv\/?wpdmdl=30524&amp;masterkey=Oe0vq_Fot8gVfSK6aJUzBHvaeb3vPyRPaL63NKc7rnZFhaTq_Luwc_5NTA7QNJrXeT0034vskE8Med6lNS87Ta9FBBnhVSpZIdTqKWGQOls\">Reglamento actualizaci\u00f3n impuesto verde<\/a><\/span><\/strong><\/div>\n<\/li>\n<li>\n<div><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/portal.sma.gob.cl\/index.php\/download\/resol-exenta-n-585-sma-mrv-iv\/?wpdmdl=30525&amp;masterkey=qqD5rzxPi9h6zE87Y-3EMaokKqt9MiyBgTbKY4-1waz7KkB1ojwAW5uYzvPjq5rEUbrrAnw8Qcqnsy84EzZvLXnSn17uFmh8rfvDYv5a0O8\">MRV actualizaci\u00f3n impuesto verde<\/a><\/span><\/strong><\/div>\n<\/li>\n<li>\n<div><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/portal.sma.gob.cl\/index.php\/download\/listados-afecto-impuesto-verde-2023\/?wpdmdl=30526&amp;masterkey=zmWC3u25mMymKngKiGmdvt_TdUdfeCYGkrZJwM_89o-KFgkG0Dng4vmuXfXN9DRaj54kKMK8-f0nDznffjFB9R9Nfxc4Jwb3H_3JMIQGfcc\">Listado afectos 2023<\/a><\/span><\/strong><\/div>\n<\/li>\n<\/ol>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:20px;margin-bottom:20px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#0363ad;border-color:#0363ad;border-top-width:3px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-3\"><p>En el marco de la Ley N\u00b0 20.780 esta Superintendencia es la encargada de establecer los m\u00e9todos para la Medici\u00f3n, Reporte y Verificaci\u00f3n (MRV) de las emisiones de MP, NOx, SO2 y CO2, de establecimientos afectos a este gravamen.<\/p>\n<p>En este sentido, durante el 2023 se promulgaron diversas instrucciones con este fin, las que por medio de la presente, son actualizadas, con el fin de incorporar las lecciones aprendidas y facilitar su comprensi\u00f3n y aplicabilidad.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:10px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-4\"><h2>Talleres a regulados<\/h2>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-bottom:20px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#0363ad;border-color:#0363ad;border-top-width:3px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-5\"><ul>\n<li><span style=\"text-decoration: underline;\"><a href=\"https:\/\/portal.sma.gob.cl\/index.php\/download\/instructivo-de-cuantificacion\/?wpdmdl=15345&amp;masterkey=5c19417a18066\">Instructivo de Cuantificaci\u00f3n<\/a><\/span><\/li>\n<li><span style=\"text-decoration: underline;\"><a href=\"https:\/\/portal.sma.gob.cl\/index.php\/download\/instructivo-de-reporte\/?wpdmdl=15346&amp;masterkey=5c194198077de\">Instructivo de Reporte<\/a><\/span><\/li>\n<li><span style=\"text-decoration: underline;\"><a href=\"https:\/\/portal.sma.gob.cl\/index.php\/download\/sistema-reporte-impuesto-verde-sma\/?wpdmdl=15347&amp;masterkey=5c1941ae95226\">Sistema Reporte Impuesto Verde SMA<\/a><\/span><\/li>\n<\/ul>\n<div><strong><span style=\"text-decoration: underline;\">Nombre Taller: Monitoreo, Reporte y Verificaci\u00f3n Impuesto Verde 5 de junio de 2024.<\/span><\/strong><\/div>\n<ul>\n<li><span style=\"text-decoration: underline;\"><a href=\"https:\/\/portal.sma.gob.cl\/index.php\/download\/1-implementacion-impuesto-verde-ano-2023\/?wpdmdl=32083&amp;masterkey=YsCaJE15NsJiRe0cAeycQxf8lpD7eFObj_dPZHoZ7fav7ep7KGQlLlZ_-_wOIPEyEnk6KPr_JB9LRBdMyqLCiIghOsaqmaki4-NOvmKh3bU\">Implementaci\u00f3n Impuesto Verde A\u00f1o 2023<\/a><\/span><\/li>\n<li><span style=\"text-decoration: underline;\"><a href=\"https:\/\/portal.sma.gob.cl\/index.php\/download\/2-monitoreo-reporte-y-verificacion-impuesto-verde\/?wpdmdl=32084&amp;masterkey=KjHOWE4LLzsp05OQRDAkxkapaplRdpmtbfGG-UHAOzf5ffJwfDP0RNtgqwQGGd8_ta4-xnIjO2F3i26vj4BQLrPPRuZBlD0r6ewYnnZur1M\">Monitoreo, Reporte y Verificaci\u00f3n Impuesto Verde<\/a><\/span><\/li>\n<li><span style=\"text-decoration: underline;\"><a href=\"https:\/\/portal.sma.gob.cl\/index.php\/download\/3-proceso-de-compensacion-de-emisiones-impuesto-verde\/?wpdmdl=32085&amp;masterkey=j6Ez8jCxZIKlI3sgt-fieohxIVHsG6v3NICI_gRmUJ4vSMb9x7UT1_gDa-2RDobJGj6pfAnkHnTRywZWan6ExmLR1rNO8FtwwFt7BZ84Spc\">Proceso de Compensaci\u00f3n de Emisiones para Impuesto Verde<\/a><\/span><\/li>\n<li><span style=\"text-decoration: underline;\"><a href=\"https:\/\/azuresmagob-my.sharepoint.com\/:v:\/g\/personal\/victor_delgado_sma_gob_cl\/EaGe7Tu0ZwNBg-YzeUYfMIQB-T6QDVnK6i-gVRsayjYXVQ?e=yplmH9&amp;nav=eyJyZWZlcnJhbEluZm8iOnsicmVmZXJyYWxBcHAiOiJTdHJlYW1XZWJBcHAiLCJyZWZlcnJhbFZpZXciOiJTaGFyZURpYWxvZy1MaW5rIiwicmVmZXJyYWxBcHBQbGF0Zm9ybSI6IldlYiIsInJlZmVycmFsTW9kZSI6InZpZXcifX0%3D\" target=\"_blank\" rel=\"noopener\">Webinar Impuesto Verde (video)<\/a><\/span><\/li>\n<\/ul>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"parent":12414,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15301","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/portal.sma.gob.cl\/index.php\/wp-json\/wp\/v2\/pages\/15301","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/portal.sma.gob.cl\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/portal.sma.gob.cl\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/portal.sma.gob.cl\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/portal.sma.gob.cl\/index.php\/wp-json\/wp\/v2\/comments?post=15301"}],"version-history":[{"count":50,"href":"https:\/\/portal.sma.gob.cl\/index.php\/wp-json\/wp\/v2\/pages\/15301\/revisions"}],"predecessor-version":[{"id":32891,"href":"https:\/\/portal.sma.gob.cl\/index.php\/wp-json\/wp\/v2\/pages\/15301\/revisions\/32891"}],"up":[{"embeddable":true,"href":"https:\/\/portal.sma.gob.cl\/index.php\/wp-json\/wp\/v2\/pages\/12414"}],"wp:attachment":[{"href":"https:\/\/portal.sma.gob.cl\/index.php\/wp-json\/wp\/v2\/media?parent=15301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}