{"id":4334,"date":"2023-10-24T15:00:26","date_gmt":"2023-10-24T19:00:26","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4334"},"modified":"2023-12-06T15:39:17","modified_gmt":"2023-12-06T19:39:17","slug":"deduccion-gastos-organizacion-y-puesta-marcha-art-31-no9-lir","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/deduccion-gastos-organizacion-y-puesta-marcha-art-31-no9-lir\/","title":{"rendered":"Deducci\u00f3n Gastos Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 LIR)"},"content":{"rendered":"\t\t
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Deducci\u00f3n Gastos Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 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 Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01921 (27.07.2015)<\/a>\n\t\t\t\t\t\t<\/h3>
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Determinaci\u00f3n si procede o no rebaja por concepto de depreciaci\u00f3n, amortizaci\u00f3n o rebaja como costo o gasto del goodwill para...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Deducci\u00f3n Gastos Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 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>
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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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Deducci\u00f3n Gastos Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 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 Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01377 (09.05.2005)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 21, 2021<\/div><\/div>

Tratamiento tributario aplicable a los denominados \u201cinventarios intermedios\" de mineral de baja ley. Contribuyente consulta el tratamiento tributario aplicable a...<\/p><\/div>

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Deducci\u00f3n Gastos Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b03008 (01.08.2000)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 21, 2021<\/div><\/div>

Tratamiento tributario de los desembolsos incurridos en forma previa a la explotaci\u00f3n comercial de un yacimiento minero. Contribuyente consulta respecto...<\/p><\/div>

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\n \"\"\n <\/div><\/a>
Deducci\u00f3n Gastos Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 LIR)<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b01559 (10.05.1991)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 21, 2021<\/div><\/div>

Tratamiento tributario de los desembolsos incurridos en labores mineras de reconocimiento, desarrollo, preparaci\u00f3n y explotaci\u00f3n. Construcci\u00f3n de caminos y t\u00faneles....<\/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 Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 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 …<\/p>\n

Deducci\u00f3n Gastos Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 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-4334","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nDeducci\u00f3n Gastos Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 LIR) - 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