{"id":4319,"date":"2023-10-24T14:56:19","date_gmt":"2023-10-24T18:56:19","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4319"},"modified":"2023-12-06T15:40:27","modified_gmt":"2023-12-06T19:40:27","slug":"deduccion-gastos-por-impuestos-en-la-mineria-art-31-no2-lir","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/deduccion-gastos-por-impuestos-en-la-mineria-art-31-no2-lir\/","title":{"rendered":"Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 LIR)"},"content":{"rendered":"\t\t
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Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 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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Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b078 (17.12.2010)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 13, 2021<\/div><\/div>

Precisa y complementa Circular 74, de 2010, que contiene instrucciones sobre el Impuesto Espec\u00edfico a la renta operacional de la...<\/p><\/div>

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Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b074 (03.12.2010)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 13, 2021<\/div><\/div>

Instrucciones sobre el Impuesto Espec\u00edfico a la renta operacional de la actividad minera, de acuerdo a lo dispuesto en los...<\/p><\/div>

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Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tCircular N\u00b055 (14.10.2005)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 13, 2021<\/div><\/div>

Instrucciones sobre impuesto espec\u00edfico que afecta a la renta operacional de la actividad minera obtenida por un explotador minero. En...<\/p><\/div>

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Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01364 (29.04.1986)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 13, 2021<\/div><\/div>

Situaci\u00f3n tributaria de los desembolsos por concepto de patente minera, frente al Art. 21 de la LIR y Art. 7...<\/p><\/div>

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Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b0458 (18.02.1984)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>marzo 18, 2021<\/div><\/div>

Contrato de Inversi\u00f3n Extranjera e Impuesto Habitacional contenido en el DL 1.519, de 1976 en el caso de una compa\u00f1\u00eda...<\/p><\/div>

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Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 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 …<\/p>\n

Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 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-4319","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nDeducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 LIR) - 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