{"id":1336,"date":"2021-03-18T19:46:29","date_gmt":"2021-03-18T19:46:29","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1336"},"modified":"2023-12-05T15:37:57","modified_gmt":"2023-12-05T19:37:57","slug":"oficio-n346-18-01-1980","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n346-18-01-1980\/","title":{"rendered":"Oficio N\u00b0346 (18.01.1980)"},"content":{"rendered":"\n
\n

Tratamiento tributario de diversos desembolsos relacionados con la expansi\u00f3n y explotaci\u00f3n incurridos en la actividad minera.<\/p>\n<\/blockquote>\n\n\n\n

Contribuyente solicita que se confirme si los criterios que aplicar\u00e1 son correctos: <\/p>\n\n\n\n

a) Plan de Expansi\u00f3n: La acumulaci\u00f3n de todos los gastos de preparaci\u00f3n y desarrollo, una vez que el yacimiento inicie su producci\u00f3n, ser\u00e1n amortizados por partes iguales en 5 ejercicios. <\/p>\n\n\n\n

Iniciada la comercializaci\u00f3n de la producci\u00f3n los gastos en que se incurra ser\u00e1n deducidos en el a\u00f1o del desembolso. <\/p>\n\n\n\n

Respecto de estos, se\u00f1ala el SII que estos desembolsos constituyen inversiones del activo inmovilizado, los que afectar\u00e1n a las utilidades de la empresa en la medida que dichos desembolsos se amorticen anualmente considerando la permanencia \u00fatil de tales desembolsos en la explotaci\u00f3n del yacimiento, todo en conformidad al art\u00edculo 31 de la Ley de la Renta. <\/p>\n\n\n\n

b) Yacimiento en Actual Producci\u00f3n: <\/p>\n\n\n\n

Los gastos de preparaci\u00f3n y desarrollo se deducen en el ejercicio en que se incurren. <\/p>\n\n\n\n

Respecto de estos, se\u00f1ala el SII que las sumas que se inviertan deben formar parte del \u00abcosto directo\u00bb de todo el mineral presupuestado extrae de las unidades o sectores de explotaci\u00f3n a las cuales est\u00e9n destinadas dichas inversiones. Esto es as\u00ed, por cuanto su finalidad es propiamente la extracci\u00f3n de esa riqueza, la que a su vez es la productora de la renta que se origine con motivo de su enajenaci\u00f3n.<\/p>\n\n\n\n

Oficio N\u00b0346 (18.01.1980)<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Tratamiento tributario de diversos desembolsos relacionados con la expansi\u00f3n y explotaci\u00f3n incurridos en la actividad minera. Contribuyente solicita que se confirme si los criterios que aplicar\u00e1 son correctos: a) Plan de Expansi\u00f3n: La acumulaci\u00f3n de todos los gastos de preparaci\u00f3n y desarrollo, una vez que el yacimiento inicie su producci\u00f3n, ser\u00e1n amortizados por partes iguales …<\/p>\n

Oficio N\u00b0346 (18.01.1980)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1858,"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":[21],"tags":[],"class_list":["post-1336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-costos-tributario-actividad-minera-art-30-lir"],"aioseo_notices":[],"yoast_head":"\nOficio N\u00b0346 (18.01.1980) - 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\/18\/oficio-n346-18-01-1980\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0346 (18.01.1980) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario de diversos desembolsos relacionados con la expansi\u00f3n y explotaci\u00f3n incurridos en la actividad minera. 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