{"id":4314,"date":"2023-10-24T14:54:40","date_gmt":"2023-10-24T18:54:40","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4314"},"modified":"2023-12-06T15:42:45","modified_gmt":"2023-12-06T19:42:45","slug":"gastos-necesario-mineros-art-31-inc-1-lir","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/gastos-necesario-mineros-art-31-inc-1-lir\/","title":{"rendered":"Gastos Necesario Mineros (Art. 31 inc. 1 LIR)"},"content":{"rendered":"\t\t
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Gastos Necesario Mineros (Art. 31 inc. 1 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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Gastos Necesario Mineros (Art. 31 inc. 1 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02453 (27.09.2019)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Determina qu\u00e9 empresa que tiene derecho a deducir como gasto tributario la garant\u00eda por cierre de faenas mineras constituida por...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Gastos Necesario Mineros (Art. 31 inc. 1 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b057 (14.08.2019)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Ajuste del monto de la garant\u00eda efectivamente constituida para caucionar el cierre de faenas mineras que se puede rebajar. Por...<\/p><\/div>

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\n \n <\/i>0<\/span>\n <\/a>\n <\/div>\n\t\t\t\t\t\t<\/div><\/div>\n <\/article>
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\n \"\"\n <\/div><\/a>
Gastos Necesario Mineros (Art. 31 inc. 1 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02355 (26.10.2017)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Forma de computar el plazo establecido en el art\u00edculo 58 de la Ley N\u00b020.551, en caso de empresas mineras que...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Gastos Necesario Mineros (Art. 31 inc. 1 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01850 (24.06.2016)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Determinaci\u00f3n respecto a si corresponde incluir el IVA dentro del monto de la garant\u00eda financiera que deben otorgar las empresas...<\/p><\/div>

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\n \n <\/i>0<\/span>\n <\/a>\n <\/div>\n\t\t\t\t\t\t<\/div><\/div>\n <\/article>
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\n \"\"\n <\/div><\/a>
Gastos Necesario Mineros (Art. 31 inc. 1 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02581 (14.10.2015)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Consulta sobre inclusi\u00f3n del IVA en la determinaci\u00f3n del monto de la garant\u00eda financiera que deben otorgar las empresas mineras...<\/p><\/div>

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\n \n <\/i>0<\/span>\n <\/a>\n <\/div>\n\t\t\t\t\t\t<\/div><\/div>\n <\/article>
\n
\n \"\"\n <\/div><\/a>
Gastos Necesario Mineros (Art. 31 inc. 1 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b022 (03.05.2013)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Tratamiento tributario de garant\u00edas y gastos incurridos en cumplimiento de planes de cierre de faenas e instalaciones mineras. La presente...<\/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":"

Gastos Necesario Mineros (Art. 31 inc. 1 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 …<\/p>\n

Gastos Necesario Mineros (Art. 31 inc. 1 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-4314","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nGastos Necesario Mineros (Art. 31 inc. 1 LIR) - 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