{"id":4294,"date":"2023-10-24T14:47:00","date_gmt":"2023-10-24T18:47:00","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4294"},"modified":"2023-12-06T15:49:57","modified_gmt":"2023-12-06T19:49:57","slug":"tributacion-gastos-rechazados-mineros-art-21-lir","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/tributacion-gastos-rechazados-mineros-art-21-lir\/","title":{"rendered":"Tributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR)"},"content":{"rendered":"\t\t
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Tributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR)<\/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 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 suprimidas pero que mantienen inter\u00e9s para la industria porque el efecto tributario de ciertas operaciones mineras se determinan a la luz de las normas vigentes a la \u00e9poca en que se realizaron. Si desea un an\u00e1lisis espec\u00edfico de las normas aplicables 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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Tributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b061 (11.11.2009)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 14, 2021<\/div><\/div>

Modifica criterio contenido en Circular 58 de 2001, en cuanto a que los pagos efectuados a t\u00edtulo de patente minera...<\/p><\/div>

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Tributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b028 (05.01.2006)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 14, 2021<\/div><\/div>

Tratamiento tributario del pago de patentes mineras frente al art\u00edculo 21\u00b0 de la Ley de la Renta. A trav\u00e9s del...<\/p><\/div>

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Tributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b05612 (14.11.2003)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 14, 2021<\/div><\/div>

Tratamiento tributario de las cantidades pagadas a t\u00edtulo de patentes mineras en relaci\u00f3n al Art. 21 de la LIR Se...<\/p><\/div>

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Tributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b058 (30.08.2001)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 14, 2021<\/div><\/div>

Nuevo tratamiento tributario de los pagos efectuados por concepto de patentes mineras. Adoptan la calidad de un pago provisional voluntario....<\/p><\/div>

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Tributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b048 (25.07.2001)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 18, 2021<\/div><\/div>

R\u00e9gimen tributario aplicable a las empresas que se instalen en la Zona Franca Industrial de insumos, partes y piezas para...<\/p><\/div>

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\n\t\t\t\t\t\t<\/i><\/a>\n\t\t\t\t\t\t<\/i><\/a>\n\t\t\t\t\t<\/div><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Tributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR) \u201cEsta secci\u00f3n contiene una recopilaci\u00f3n hist\u00f3rica de las principales instrucciones 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 …<\/p>\n

Tributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"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-4294","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nTributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR) - 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