{"version":"1.0","provider_name":"Portatax","provider_url":"https:\/\/www.portatax.cl\/mineria","author_name":"Marjorie","author_url":"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/","title":"Oficio N\u00b01364 (29.04.1986) - Portatax","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"8Q2yMZACaf\"><a href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/\">Oficio N\u00b01364 (29.04.1986)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/embed\/#?secret=8Q2yMZACaf\" width=\"600\" height=\"338\" title=\"\u00abOficio N\u00b01364 (29.04.1986)\u00bb \u2014 Portatax\" data-secret=\"8Q2yMZACaf\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.portatax.cl\/mineria\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-37.jpeg","thumbnail_width":1920,"thumbnail_height":1080,"description":"Situaci\u00f3n tributaria de los desembolsos por concepto de patente minera, frente al Art. 21 de la LIR y Art. 7 del D.L. N\u00b0 600 (invariabilidad tributaria), en el caso de sociedades an\u00f3nimas con p\u00e9rdida tributaria. El valor de las patentes mineras, por expresa disposici\u00f3n legal (Art. 163, Ley N\u00b0 18.248), no es considerado como gasto &hellip;  Leer m\u00e1s &raquo;"}