{"id":1904,"date":"2021-04-13T22:09:47","date_gmt":"2021-04-13T22:09:47","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1904"},"modified":"2023-12-05T15:34:54","modified_gmt":"2023-12-05T19:34:54","slug":"oficio-n1364-29-04-1986","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/","title":{"rendered":"Oficio N\u00b01364 (29.04.1986)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Situaci\u00f3n tributaria de los desembolsos por concepto de patente minera, frente al Art. 21 de la LIR y <br>Art. 7 del D.L. N\u00b0 600 (invariabilidad tributaria), en el caso de sociedades an\u00f3nimas con p\u00e9rdida tributaria.<\/p>\n<\/blockquote>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>El valor de las patentes mineras, por expresa disposici\u00f3n legal (Art. 163, Ley N\u00b0 18.248), no es considerado como gasto para fines tributarios y, por otra parte, la patente minera no puede ser calificada como impuesto a la renta o territorial, razones por las cuales, los desembolsos efectuados por la empresa por tal concepto, no imputados a pagos provisionales obligatorios, se encuentran afectos a impuesto \u00fanico del ARt. 21 de la Ley de Impuesto a la Renta y ARt. 7 del DL N\u00b0 600, tributo que en el caso de los contribuyentes acogidos a la invariabilidad tributaria del citado Art. 7, que se encuentren en situaci\u00f3n de p\u00e9rdida tributaria, se difiere su aplicaci\u00f3n al ejercicio en que se obtenga utilidad tributaria.     <\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-79cc23fd-af5e-49cf-a909-713e6c10dad9\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01364-29.04.1986.pdf\">Oficio N\u00b01364 (29.04.1986)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01364-29.04.1986.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-79cc23fd-af5e-49cf-a909-713e6c10dad9\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Situaci\u00f3n tributaria de los desembolsos por concepto de patente minera, frente al Art. 21 de la LIR y Art. 7 del D.L. N\u00b0 600 (invariabilidad tributaria), en el caso de sociedades an\u00f3nimas con p\u00e9rdida tributaria. El valor de las patentes mineras, por expresa disposici\u00f3n legal (Art. 163, Ley N\u00b0 18.248), no es considerado como gasto &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01364 (29.04.1986)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1875,"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":[24],"tags":[],"class_list":["post-1904","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-deduccion-gastos-por-impuestos-en-la-mineria-art-31-no2-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\u00b01364 (29.04.1986) - 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\/04\/13\/oficio-n1364-29-04-1986\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01364 (29.04.1986) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Situaci\u00f3n tributaria de los desembolsos por concepto de patente minera, frente al Art. 21 de la LIR y Art. 7 del D.L. N\u00b0 600 (invariabilidad tributaria), en el caso de sociedades an\u00f3nimas con p\u00e9rdida tributaria. El valor de las patentes mineras, por expresa disposici\u00f3n legal (Art. 163, Ley N\u00b0 18.248), no es considerado como gasto &hellip; Oficio N\u00b01364 (29.04.1986) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-13T22:09:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:34:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-37.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marjorie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marjorie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b01364 (29.04.1986)\",\"datePublished\":\"2021-04-13T22:09:47+00:00\",\"dateModified\":\"2023-12-05T19:34:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/\"},\"wordCount\":160,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 LIR)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/\",\"name\":\"Oficio N\u00b01364 (29.04.1986) - Portatax\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\"},\"datePublished\":\"2021-04-13T22:09:47+00:00\",\"dateModified\":\"2023-12-05T19:34:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.portatax.cl\/mineria\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Oficio N\u00b01364 (29.04.1986)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"name\":\"Portatax\",\"description\":\"Servicios Tributarios\",\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\",\"name\":\"Portatax\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"contentUrl\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"width\":250,\"height\":83,\"caption\":\"Portatax\"},\"image\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\",\"name\":\"Marjorie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"caption\":\"Marjorie\"},\"url\":\"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Oficio N\u00b01364 (29.04.1986) - Portatax","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/","og_locale":"es_ES","og_type":"article","og_title":"Oficio N\u00b01364 (29.04.1986) - Portatax","og_description":"Situaci\u00f3n tributaria de los desembolsos por concepto de patente minera, frente al Art. 21 de la LIR y Art. 7 del D.L. N\u00b0 600 (invariabilidad tributaria), en el caso de sociedades an\u00f3nimas con p\u00e9rdida tributaria. El valor de las patentes mineras, por expresa disposici\u00f3n legal (Art. 163, Ley N\u00b0 18.248), no es considerado como gasto &hellip; Oficio N\u00b01364 (29.04.1986) Leer m\u00e1s &raquo;","og_url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/","og_site_name":"Portatax","article_published_time":"2021-04-13T22:09:47+00:00","article_modified_time":"2023-12-05T19:34:54+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-37.jpeg","type":"image\/jpeg"}],"author":"Marjorie","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Marjorie","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/#article","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/"},"author":{"name":"Marjorie","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2"},"headline":"Oficio N\u00b01364 (29.04.1986)","datePublished":"2021-04-13T22:09:47+00:00","dateModified":"2023-12-05T19:34:54+00:00","mainEntityOfPage":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/"},"wordCount":160,"publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"articleSection":["Deducci\u00f3n Gastos Por Impuestos en la Miner\u00eda (Art. 31 N\u00ba2 LIR)"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/","url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/","name":"Oficio N\u00b01364 (29.04.1986) - Portatax","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/#website"},"datePublished":"2021-04-13T22:09:47+00:00","dateModified":"2023-12-05T19:34:54+00:00","breadcrumb":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/13\/oficio-n1364-29-04-1986\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.portatax.cl\/mineria\/"},{"@type":"ListItem","position":2,"name":"Oficio N\u00b01364 (29.04.1986)"}]},{"@type":"WebSite","@id":"https:\/\/www.portatax.cl\/mineria\/#website","url":"https:\/\/www.portatax.cl\/mineria\/","name":"Portatax","description":"Servicios Tributarios","publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.portatax.cl\/mineria\/#organization","name":"Portatax","url":"https:\/\/www.portatax.cl\/mineria\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/","url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","contentUrl":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","width":250,"height":83,"caption":"Portatax"},"image":{"@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2","name":"Marjorie","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","caption":"Marjorie"},"url":"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/"}]}},"_links":{"self":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/1904","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/comments?post=1904"}],"version-history":[{"count":3,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/1904\/revisions"}],"predecessor-version":[{"id":5035,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/1904\/revisions\/5035"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media\/1875"}],"wp:attachment":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media?parent=1904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/categories?post=1904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/tags?post=1904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}