{"id":1255,"date":"2021-03-18T16:04:58","date_gmt":"2021-03-18T16:04:58","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=1255"},"modified":"2023-12-05T16:09:21","modified_gmt":"2023-12-05T20:09:21","slug":"agregados-rli-costos-gastos-y-desembolsos-inr-o-re-art-33-no1-e","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/agregados-rli-costos-gastos-y-desembolsos-inr-o-re-art-33-no1-e\/","title":{"rendered":"Agregados RLI: Costos, gastos y desembolsos INR o RE (Art. 33 N\u00ba1, E)"},"content":{"rendered":"\t\t
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Agregados RLI: Costos, gastos y desembolsos INR o RE (Art. 33 N\u00ba1, E)<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\u201cEsta secci\u00f3n contiene una recopilaci\u00f3n hist\u00f3rica de las principales instrucciones (circulares, resoluciones y oficios) del Servicio de Impuestos Internos de Chile en materia de tributaci\u00f3n minera, por lo cual, si bien la mayor\u00eda de las disposiciones que se mencionan se refieren a normas actualmente vigentes, tambi\u00e9n pueden aparecer algunas disposiciones que han sido modificadas o eliminadas pero que mantienen inter\u00e9s para la industria porque normalmente el efecto tributario de las operaciones mineras se determinan a la luz de las normas y criterios vigentes a la \u00e9poca en que se realizaron. Para un an\u00e1lisis espec\u00edfico de la normativa aplicable a una determinada operaci\u00f3n minera no dude en contactarnos.\u201d<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Agregados RLI: Costos, gastos y desembolsos INR o RE (Art. 33 N\u00ba1, E)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b03080 (07.08.1987)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 18, 2021<\/div><\/div>

Tratamiento tributario de los desembolsos efectuados en la adquisici\u00f3n de una pertenencia minera que se pierde por desamparo, incumplimiento de...<\/p><\/div>

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Agregados RLI: Costos, gastos y desembolsos INR o RE (Art. 33 N\u00ba1, E) \u201cEsta secci\u00f3n contiene una recopilaci\u00f3n hist\u00f3rica de las principales instrucciones (circulares, resoluciones y oficios) del Servicio de Impuestos Internos de Chile en materia de tributaci\u00f3n minera, por lo cual, si bien la mayor\u00eda de las disposiciones que se mencionan se refieren a …<\/p>\n

Agregados RLI: Costos, gastos y desembolsos INR o RE (Art. 33 N\u00ba1, E)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","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":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"enabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"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-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-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-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-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-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-gradient":""}},"footnotes":""},"class_list":["post-1255","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nAgregados RLI: Costos, gastos y desembolsos INR o RE (Art. 33 N\u00ba1, E) - 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