Chile's mining patent: how much, when, and what happens if unpaid

How much

It is calculated per whole hectare in monthly tax units (UTM), at the value of the month of payment (Regulation, art. 49).

• Exploration concession: three fiftieths of a UTM per hectare, for each year in force (art. 142 bis).
• Exploitation concession with proven works: one tenth of a UTM per hectare, if the holder proves each year works that allow permanent and continuous operations (art. 142 bis).
• Exploitation concession without those works: the amount comes from the table in art. 142 bis. Check the text in force for your case.

When

Payment is in advance, during March of each year, at a bank or institution authorised to collect taxes (art. 143).

Reduced patent

The law lowers the amount in two cases, both with requirements to prove:

• Small and artisanal miners: one ten-thousandth of a UTM per hectare, with at most 12 or 6 dependants and a ceiling of 100 or 50 hectares. The benefit lasts two annual periods (art. 142).
• Holders of up to 500 hectares who work at least one concession: one tenth of a UTM per hectare. Proven once and presumed for five years, with the patent up to date (art. 142 ter).

Dates for the reduction

The request is filed between 1 April and 31 July of the year before payment. SERNAGEOMIN publishes the list of those accepted and rejected before 1 December and sends it to the Treasury before 1 March (Regulation, art. 56). The decision can be challenged before the Director within 30 days of publication (art. 143).

If it is not paid

Before 1 July the Treasury sends each court the list of concessions with unpaid patents, and the judge sets the auction (art. 147). Until that step is completed the patent can be paid without the surcharge; afterwards, the owner can only pull the concession from the auction by paying double the debt (arts. 147 and 149). The auctions guide explains the rest.