{"id":4309,"date":"2023-10-24T14:52:39","date_gmt":"2023-10-24T18:52:39","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4309"},"modified":"2023-12-06T15:38:09","modified_gmt":"2023-12-06T19:38:09","slug":"costos-tributario-actividad-minera-art-30-lir","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/costos-tributario-actividad-minera-art-30-lir\/","title":{"rendered":"Costos Tributario Actividad Minera (Art. 30 LIR)"},"content":{"rendered":"\t\t
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Costos Tributarios Actividad Minera (Art. 30 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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Costos Tributario Actividad Minera (Art. 30 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02659 (19.11.2020)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>agosto 2, 2021<\/div><\/div>

Tributaci\u00f3n de enajenaci\u00f3n de una concesi\u00f3n de explotaci\u00f3n minera. Se solicita al Servicio un pronunciamiento para determinar la tributaci\u00f3n de...<\/p><\/div>

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Costos Tributario Actividad Minera (Art. 30 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b0998 (25.05.2020)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>agosto 2, 2021<\/div><\/div>

Tratamiento tributario del gasto por concepto de garant\u00eda de cierre de faena. Tratamiento tributario de gasto por concepto de garant\u00eda...<\/p><\/div>

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Costos Tributario Actividad Minera (Art. 30 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b033 (06.01.2015)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

La prima o precio pagado al oferente del contrato de opci\u00f3n de compra minera. Contribuyente solicita un pronunciamiento del SII...<\/p><\/div>

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Costos Tributario Actividad Minera (Art. 30 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b099 (20.01.2010)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Procedencia y acreditaci\u00f3n de p\u00e9rdida obtenida por la extinci\u00f3n de una concesi\u00f3n minera. Se solicita un pronunciamiento sobre la procedencia...<\/p><\/div>

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Costos Tributario Actividad Minera (Art. 30 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01312 (23.04.2009)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Aplicaci\u00f3n del Impuesto Espec\u00edfico a la Actividad Minera (IEAM) en la venta de minerales obtenidos producto del proceso de acopios de...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Costos Tributario Actividad Minera (Art. 30 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b04262 (17.10.2006)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Tratamiento tributario de los gastos incurridos en labores mineras de desarrollo construidas en pertenencias mineras arrendadas. Normas sobre depreciaci\u00f3n. Contribuyente...<\/p><\/div>

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Costos Tributarios Actividad Minera (Art. 30 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

Costos Tributario Actividad Minera (Art. 30 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-4309","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nCostos Tributario Actividad Minera (Art. 30 LIR) - 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