{"id":1348,"date":"2021-03-18T19:50:29","date_gmt":"2021-03-18T19:50:29","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1348"},"modified":"2023-12-05T15:37:46","modified_gmt":"2023-12-05T19:37:46","slug":"oficio-n2242-06-07-1988","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2242-06-07-1988\/","title":{"rendered":"Oficio N\u00b02242 (06.07.1988)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Amortizaci\u00f3n de derechos de explotaci\u00f3n y de utilizaci\u00f3n de instalaciones mineras en plazo que indica.<\/p>\n\n\n\n<p><\/p>\n<\/blockquote>\n\n\n\n<p>Se consulta sobre el tratamiento tributario de los desembolsos realizados por los derechos obtenidos por una empresa minera, por concepto de explotaci\u00f3n y utilizaci\u00f3n de las instalaciones mineras pagadas a empresa cupr\u00edfera por la licitaci\u00f3n adjudicada de un yacimiento minero.<\/p>\n\n\n\n<p>El contribuyente solicita al SII que permita que lo derechos por concepto de explotaci\u00f3n y utilizaci\u00f3n de las instalaciones mineras puedan ser castigados o llevados a resultado en relaci\u00f3n con los ingresos del periodo. <\/p>\n\n\n\n<p>El SII se\u00f1ala que de acuerdo a lo que establece el art\u00edculo 31 de la Ley de Impuesto a la Renta, en la Renta L\u00edquida Imponible se determina deduciendo de los ingresos brutos los gastos en que haya incurrido un contribuyente en el desarrollo de la actividad minera.<\/p>\n\n\n\n<p>En la medida que el pago efectuado por la empresa no permita la explotaci\u00f3n de la planta de beneficios con un mineral que no sea el proveniente de las pertenencias cuyo derecho de explotaci\u00f3n fue cedido, puede asignarse el gasto en el periodo en que se genere el ingreso proveniente de la explotaci\u00f3n de las pertenencias mineras. <\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-a42c5d00-41af-4c6a-9e13-a46d566ffaa8\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b02242-06.07.1988.pdf\">Oficio-N\u00b02242-06.07.1988<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b02242-06.07.1988.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a42c5d00-41af-4c6a-9e13-a46d566ffaa8\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Amortizaci\u00f3n de derechos de explotaci\u00f3n y de utilizaci\u00f3n de instalaciones mineras en plazo que indica. Se consulta sobre el tratamiento tributario de los desembolsos realizados por los derechos obtenidos por una empresa minera, por concepto de explotaci\u00f3n y utilizaci\u00f3n de las instalaciones mineras pagadas a empresa cupr\u00edfera por la licitaci\u00f3n adjudicada de un yacimiento minero. &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n2242-06-07-1988\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02242 (06.07.1988)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1867,"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":[25],"tags":[],"class_list":["post-1348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-deduccion-gastos-perdidas-negocio-minero-art-31-no3-lir"],"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\u00b02242 (06.07.1988) - 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-n2242-06-07-1988\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02242 (06.07.1988) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Amortizaci\u00f3n de derechos de explotaci\u00f3n y de utilizaci\u00f3n de instalaciones mineras en plazo que indica. 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