{"id":4390,"date":"2023-10-24T15:18:23","date_gmt":"2023-10-24T19:18:23","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?page_id=4390"},"modified":"2023-12-06T15:46:48","modified_gmt":"2023-12-06T19:46:48","slug":"ley-20-551-cierre-de-faenas-e-instalaciones-mineras","status":"publish","type":"page","link":"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/","title":{"rendered":"Ley 20.551 Cierre de Faenas e Instalaciones Mineras"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t

Ley 20.551 Cierre de Faenas e Instalaciones Mineras<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t

\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

\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\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
\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\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<\/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
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t
\n
\n
\n \"\"\n <\/div><\/a>
Ley 20.551 Cierre de Faenas e Instalaciones Mineras<\/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>abril 23, 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>

\n\t\t\t\t\t\t\t
\n Leer m\u00e1s<\/i><\/a>\n <\/div>
\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>
Ley 20.551 Cierre de Faenas e Instalaciones Mineras<\/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 23, 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>

\n\t\t\t\t\t\t\t
\n Leer m\u00e1s<\/i><\/a>\n <\/div>
\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>
Ley 20.551 Cierre de Faenas e Instalaciones Mineras<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b0317 (16.09.2019)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 23, 2021<\/div><\/div>

Consulta sobre el procedimiento para la rebaja de la constituci\u00f3n de garant\u00eda por cierre de minas. El contribuyente Compa\u00f1\u00eda Contractual...<\/p><\/div>

\n\t\t\t\t\t\t\t
\n Leer m\u00e1s<\/i><\/a>\n <\/div>
\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>
Ley 20.551 Cierre de Faenas e Instalaciones Mineras<\/a><\/span><\/div><\/div>\n

\n\t\t\t\t\t\t\tOficio N\u00b0536 (14.11.2017)<\/a>\n\t\t\t\t\t\t<\/h3>
<\/i>abril 23, 2021<\/div><\/div>

Consulta sobre los criterios tributarios relativos al inicio del plazo para contabilizar el \"\u00faltimo tercio de la vida \u00fatil de...<\/p><\/div>

\n\t\t\t\t\t\t\t
\n Leer m\u00e1s<\/i><\/a>\n <\/div>
\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>
Ley 20.551 Cierre de Faenas e Instalaciones Mineras<\/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 23, 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>

\n\t\t\t\t\t\t\t
\n Leer m\u00e1s<\/i><\/a>\n <\/div>
\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>
Ley 20.551 Cierre de Faenas e Instalaciones Mineras<\/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 23, 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>

\n\t\t\t\t\t\t\t
\n Leer m\u00e1s<\/i><\/a>\n <\/div>
\n \n <\/i>0<\/span>\n <\/a>\n <\/div>\n\t\t\t\t\t\t<\/div><\/div>\n <\/article>\n <\/div>
\n\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t<\/span><\/span><\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div>
\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":"

Ley 20.551 Cierre de Faenas e Instalaciones Mineras \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

Ley 20.551 Cierre de Faenas e Instalaciones Mineras<\/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-4390","page","type-page","status-publish","hentry"],"aioseo_notices":[],"yoast_head":"\nLey 20.551 Cierre de Faenas e Instalaciones Mineras - Portatax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ley 20.551 Cierre de Faenas e Instalaciones Mineras - Portatax\" \/>\n<meta property=\"og:description\" content=\"Ley 20.551 Cierre de Faenas e Instalaciones Mineras \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 … Ley 20.551 Cierre de Faenas e Instalaciones Mineras Leer m\u00e1s »\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-06T19:46:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-20-1024x576.jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/\",\"name\":\"Ley 20.551 Cierre de Faenas e Instalaciones Mineras - Portatax\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\"},\"datePublished\":\"2023-10-24T19:18:23+00:00\",\"dateModified\":\"2023-12-06T19:46:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.portatax.cl\/mineria\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ley 20.551 Cierre de Faenas e Instalaciones Mineras\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"name\":\"Portatax\",\"description\":\"Servicios Tributarios\",\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\",\"name\":\"Portatax\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"contentUrl\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"width\":250,\"height\":83,\"caption\":\"Portatax\"},\"image\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ley 20.551 Cierre de Faenas e Instalaciones Mineras - Portatax","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/","og_locale":"es_ES","og_type":"article","og_title":"Ley 20.551 Cierre de Faenas e Instalaciones Mineras - Portatax","og_description":"Ley 20.551 Cierre de Faenas e Instalaciones Mineras \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 … Ley 20.551 Cierre de Faenas e Instalaciones Mineras Leer m\u00e1s »","og_url":"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/","og_site_name":"Portatax","article_modified_time":"2023-12-06T19:46:48+00:00","og_image":[{"url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-20-1024x576.jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/","url":"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/","name":"Ley 20.551 Cierre de Faenas e Instalaciones Mineras - Portatax","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/#website"},"datePublished":"2023-10-24T19:18:23+00:00","dateModified":"2023-12-06T19:46:48+00:00","breadcrumb":{"@id":"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.portatax.cl\/mineria\/ley-20-551-cierre-de-faenas-e-instalaciones-mineras\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.portatax.cl\/mineria\/"},{"@type":"ListItem","position":2,"name":"Ley 20.551 Cierre de Faenas e Instalaciones Mineras"}]},{"@type":"WebSite","@id":"https:\/\/www.portatax.cl\/mineria\/#website","url":"https:\/\/www.portatax.cl\/mineria\/","name":"Portatax","description":"Servicios Tributarios","publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.portatax.cl\/mineria\/#organization","name":"Portatax","url":"https:\/\/www.portatax.cl\/mineria\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/","url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","contentUrl":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","width":250,"height":83,"caption":"Portatax"},"image":{"@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/pages\/4390","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/comments?post=4390"}],"version-history":[{"count":11,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/pages\/4390\/revisions"}],"predecessor-version":[{"id":5360,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/pages\/4390\/revisions\/5360"}],"wp:attachment":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media?parent=4390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}