{"id":4329,"date":"2023-10-24T14:59:05","date_gmt":"2023-10-24T18:59:05","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4329"},"modified":"2023-12-06T15:38:44","modified_gmt":"2023-12-06T19:38:44","slug":"deduccion-gastos-depreciacion-activo-fijo-art-31-no5-lir","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/deduccion-gastos-depreciacion-activo-fijo-art-31-no5-lir\/","title":{"rendered":"Deducci\u00f3n Gastos Depreciaci\u00f3n Activo Fijo (Art. 31 N\u00ba5 LIR)"},"content":{"rendered":"\t\t
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Deducci\u00f3n Gastos Depreciaci\u00f3n Activo Fijo (Art. 31 N\u00ba5 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 Depreciaci\u00f3n Activo Fijo (Art. 31 N\u00ba5 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>
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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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Deducci\u00f3n Gastos Depreciaci\u00f3n Activo Fijo (Art. 31 N\u00ba5 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>
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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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Deducci\u00f3n Gastos Depreciaci\u00f3n Activo Fijo (Art. 31 N\u00ba5 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b04629 (07.10.2004)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Tratamiento tributario (vida \u00fatil) de los neum\u00e1ticos para faenas mineras frente a las normas del N\u00b05 del art\u00edculo 31 de...<\/p><\/div>

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Deducci\u00f3n Gastos Depreciaci\u00f3n Activo Fijo (Art. 31 N\u00ba5 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b0863 (22.04.1997)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Se solicita cambio de r\u00e9gimen de depreciaci\u00f3n de los bienes del activo inmovilizado de una sociedad contractual minera de acuerdo...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Deducci\u00f3n Gastos Depreciaci\u00f3n Activo Fijo (Art. 31 N\u00ba5 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01132 (22.03.1994)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Construcci\u00f3n de t\u00faneles de acceso permanente para la explotaci\u00f3n de yacimiento minero, a\u00f1os vida \u00fatil y r\u00e9gimen de depreciaci\u00f3n. Empresa...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Deducci\u00f3n Gastos Depreciaci\u00f3n Activo Fijo (Art. 31 N\u00ba5 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b02446 (24.07.1991)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 16, 2021<\/div><\/div>

Tratamiento tributario del mayor valor obtenido por aporte de una pertenencia minera a una sociedad. Se consulta respecto del tratamiento...<\/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":"

Deducci\u00f3n Gastos Depreciaci\u00f3n Activo Fijo (Art. 31 N\u00ba5 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 …<\/p>\n

Deducci\u00f3n Gastos Depreciaci\u00f3n Activo Fijo (Art. 31 N\u00ba5 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-4329","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nDeducci\u00f3n Gastos Depreciaci\u00f3n Activo Fijo (Art. 31 N\u00ba5 LIR) - 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