{"id":1074,"date":"2021-03-17T21:05:06","date_gmt":"2021-03-17T21:05:06","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1074"},"modified":"2023-12-05T15:42:37","modified_gmt":"2023-12-05T19:42:37","slug":"oficio-n3080-07-08-1987","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n3080-07-08-1987\/","title":{"rendered":"Oficio N\u00b03080 (07.08.1987)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario de los desembolsos  efectuados en la adquisici\u00f3n de una pertenencia minera que se pierde por desamparo, incumplimiento de formalidades legales o renuncia o bien por agotamiento del yacimiento minero. Los desembolsos efectuados con ocasi\u00f3n de la adquisici\u00f3n de la pertenencia minera no constituyen gastos. <\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita al Servicio de Impuestos Internos un pronunciamiento respecto del tratamiento tributario de los desembolsos efectuados en la adquisici\u00f3n de pertenencias mineras, bajo las siguientes circunstancias: <\/p>\n\n\n\n<p>1) Pertenencias mineras adquiridas al Estado y que se abandonan, y <\/p>\n\n\n\n<p>2) Pertenencias mineras adquiridas a terceros y que se agotan. <\/p>\n\n\n\n<p>Respecto de la primera situaci\u00f3n descrita, el SII se\u00f1ala que se enumeran en la consulta numerosas causas por las cuales se puede producir la p\u00e9rdida o extinci\u00f3n de la propiedad minera, se hace necesario analizarlas separadamente por cuanto dichas causas o situaciones, al encontrarse sujetas a normativas tributarias distintas producen por tanto efectos impositivos diferentes. <\/p>\n\n\n\n<p>Por ejemplo, en el caso de desamparo (por no pago de patente minera), incumlimiento de formalidades legales o renuncia, dichos desembolsos, representativos del valor contable de las pertenencias mineras, de acuerdo al Art. 31 de la LIR, no constituyen gasto necesario para producir la renta, porque debe ser obligatorio, indispensable y estar relacionado con la gesti\u00f3n de explotaci\u00f3n.<\/p>\n\n\n\n<p>Distinto a lo anterior es el caso que las pertenencias mineras dejan de pertenecer al patrimonio del contribuyente por haber sido enajenadas a un tercero, ya que dicho tratamiento tributario se encuentra contemplado en el Art. 17, N\u00b0 8, letra c) de la LIR, norma que dispone que cuando no se realice habitualmente, se encuentra afecta a un Impuesto \u00danico de Primera Categor\u00eda del Art. 20 N\u00b0 3 del mismo texto legal.<\/p>\n\n\n\n<p>Respecto de la segunda alternativa, es decir, en lo que se refiere al tratamiento tributario de los desembolsos por pertenencias mineras que se adquieren de terceros y dicho yacimiento, como consecuencia de su explotaci\u00f3n, se agota, se se\u00f1ala que no obstante la p\u00e9rdida del valor real de la propiedad minera (valor que se encuentra representado por los desembolsos efectuados en su adquisici\u00f3n), atendido lo dispuestos expresamente por el inciso final del n\u00famero 5 del art\u00edculo 31 de la Ley de la Renta, dichos valores no pueden ser deducidos como un gasto tributario, todo ello en raz\u00f3n de que a trav\u00e9s de la norma reci\u00e9n citada la legislaci\u00f3n no admite, en ning\u00fan caso, depreciaciones o cargos a resultados como consecuencia el agotamiento de las sustancias naturales contenidas en la propiedad minera.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-6bb1f66f-b68c-4b07-a572-b25b75a0ed9b\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b03080-07.08.1987.pdf\">Oficio-N\u00b03080-07.08.1987<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b03080-07.08.1987.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-6bb1f66f-b68c-4b07-a572-b25b75a0ed9b\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario de los desembolsos efectuados en la adquisici\u00f3n de una pertenencia minera que se pierde por desamparo, incumplimiento de formalidades legales o renuncia o bien por agotamiento del yacimiento minero. Los desembolsos efectuados con ocasi\u00f3n de la adquisici\u00f3n de la pertenencia minera no constituyen gastos. Se solicita al Servicio de Impuestos Internos un pronunciamiento &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/17\/oficio-n3080-07-08-1987\/\"> <span class=\"screen-reader-text\">Oficio N\u00b03080 (07.08.1987)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1851,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","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":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","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":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","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":""},"categories":[14],"tags":[],"class_list":["post-1074","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mayor-valor-pertenencia-minera-art-17-no8-letra-c-i-n-r"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Oficio N\u00b03080 (07.08.1987) - 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\/2021\/03\/17\/oficio-n3080-07-08-1987\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b03080 (07.08.1987) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario de los desembolsos efectuados en la adquisici\u00f3n de una pertenencia minera que se pierde por desamparo, incumplimiento de formalidades legales o renuncia o bien por agotamiento del yacimiento minero. 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