{"id":1370,"date":"2021-03-18T20:00:11","date_gmt":"2021-03-18T20:00:11","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1370"},"modified":"2023-12-04T17:51:35","modified_gmt":"2023-12-04T21:51:35","slug":"oficio-n1739-29-05-1986-3","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n1739-29-05-1986-3\/","title":{"rendered":"Oficio N\u00b01739 (29.05.1986)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario aplicable a la remoci\u00f3n de est\u00e9ril en las actividades mineras.<\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita pronunciamiento respecto del tratamiento tributario aplicable a los desembolsos relativos a la remoci\u00f3n de est\u00e9ril, incurridos previos a la explotaci\u00f3n y producci\u00f3n. <\/p>\n\n\n\n<p>El SII se\u00f1ala que, aquellos desembolsos incurridos en actividades mineras previo a la explotaci\u00f3n, producci\u00f3n y comercializaci\u00f3n de los minerales, lo que por su condici\u00f3n puede no quedar comprendidos dentro de los conceptos t\u00e9cnicos de labores de preparaci\u00f3n y desarrollo, por lo que deben considerarse como gastos de organizaci\u00f3n y puesta en marcha del N\u00b09 del articulo 31. <\/p>\n\n\n\n<p>Sin perjuicio de lo anterior, cabe hacer presente que los desembolsos que incurran en la etapa previa a la producci\u00f3n y venta de los minerales y que con posterioridad de la misma, pasen a formar parte de la infraestructura del yacimiento minero, por ejemplo los caminos de accesos, entre otros, el tratamiento anterior no ser\u00eda aplicable, ya que en tales circunstancias, tales erogaciones constituyen inversiones del activo inmovilizado que se rigen por el Art. 31 N\u00b0 5 de la LIR.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-bcb3737b-d7b4-4379-a00d-dd1062c0210f\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01739-29.05.1986.pdf\">Oficio-N\u00b01739-29.05.1986<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01739-29.05.1986.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-bcb3737b-d7b4-4379-a00d-dd1062c0210f\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario aplicable a la remoci\u00f3n de est\u00e9ril en las actividades mineras. Se solicita pronunciamiento respecto del tratamiento tributario aplicable a los desembolsos relativos a la remoci\u00f3n de est\u00e9ril, incurridos previos a la explotaci\u00f3n y producci\u00f3n. El SII se\u00f1ala que, aquellos desembolsos incurridos en actividades mineras previo a la explotaci\u00f3n, producci\u00f3n y comercializaci\u00f3n de los &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/03\/18\/oficio-n1739-29-05-1986-3\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01739 (29.05.1986)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1876,"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":[33],"tags":[],"class_list":["post-1370","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-correccion-monetaria-bienes-fisicos-activo-inmovilizado-art-41-no2"],"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\u00b01739 (29.05.1986) - 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-n1739-29-05-1986-3\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01739 (29.05.1986) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario aplicable a la remoci\u00f3n de est\u00e9ril en las actividades mineras. 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