{"id":1647,"date":"2021-04-09T17:20:57","date_gmt":"2021-04-09T17:20:57","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1647"},"modified":"2023-12-05T15:35:11","modified_gmt":"2023-12-05T19:35:11","slug":"oficio-n868-17-02-1975","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/09\/oficio-n868-17-02-1975\/","title":{"rendered":"Oficio N\u00b0868 (17.02.1975)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario de las diferencias de cambios por saldos adeudados por las empresas de la gran miner\u00eda del cobre.<\/p>\n<\/blockquote>\n\n\n\n<p>Se le solicita al SII que aclar\u00e9 la Resoluci\u00f3n del Ministerio de Hacienda N\u00b0 961, publicada en el Diario Oficial de 31 de julio de 1974, que consolid\u00f3 los saldos adeudados por las empresas de la Gran Miner\u00eda, al 31 de diciembre de 1973, con el Banco Central, la que se debe considerar efectuada con fecha 1\u00b0 de junio de 1974. <\/p>\n\n\n\n<p>Agrega que las empresas llevan su contabilidad en d\u00f3lares y que desde el 31.12.1973 al 01.06.1974 se han producido una serie de devaluaciones del escudo, acorde con la pol\u00edtica econ\u00f3mica del gobierno. <\/p>\n\n\n\n<p>No obstante, pide que, de acuerdo con el punto N\u00b0 15 de la mencionada resoluci\u00f3n, se declare que la utilidad cambiaria que resulte de esta operaci\u00f3n no estar\u00eda gravada con impuestos. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el SII que las referidas diferencias de cambio que se originen entre el 31.12.1973 y el 01.06.1974 a favor de las empresas de la Gran Miner\u00eda que lleven su contabilidad en moneda extranjera, por la devaluaci\u00f3n de la moneda chilena en igual per\u00edodo, representan rentas que deben tributar con los impuestos correspondientes.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-47d7c73b-7be1-4efd-9fe4-297c0abd8bfb\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0868-17.02.1975.pdf\">Oficio-N\u00b0868-17.02.1975<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0868-17.02.1975.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-47d7c73b-7be1-4efd-9fe4-297c0abd8bfb\">Descarga<\/a><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario de las diferencias de cambios por saldos adeudados por las empresas de la gran miner\u00eda del cobre. Se le solicita al SII que aclar\u00e9 la Resoluci\u00f3n del Ministerio de Hacienda N\u00b0 961, publicada en el Diario Oficial de 31 de julio de 1974, que consolid\u00f3 los saldos adeudados por las empresas de la &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/09\/oficio-n868-17-02-1975\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0868 (17.02.1975)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1869,"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":[16],"tags":[],"class_list":["post-1647","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacion-rentas-mineras-art-20-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\u00b0868 (17.02.1975) - 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\/04\/09\/oficio-n868-17-02-1975\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0868 (17.02.1975) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario de las diferencias de cambios por saldos adeudados por las empresas de la gran miner\u00eda del cobre. 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