{"id":1975,"date":"2021-04-14T16:40:50","date_gmt":"2021-04-14T16:40:50","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1975"},"modified":"2023-12-05T15:32:42","modified_gmt":"2023-12-05T19:32:42","slug":"oficio-n2699-23-11-2020","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n2699-23-11-2020\/","title":{"rendered":"Oficio N\u00b02699 (23.11.2020)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>IVA y sondaje minero. SII se remite a oficio N\u00b02469 de 2020 que ratifica la vigencia del criterio contenido en el Oficio N\u00b0429 de 1981 que grava con IVA estos servicios.<\/p>\n<\/blockquote>\n\n\n\n<p>Se le solicita al Servicio de Impuestos de Internos confirmar ciertos criterios sobre la aplicaci\u00f3n de IVA que afecta al servicio de sondaje minero. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el Servicio que, mediante Oficio N\u00b0429 de 1981, se pronunci\u00f3 respecto de los servicios de sondaje en la actividad minera, se\u00f1alando que \u201caun cuando las labores de sondaje sean realizadas por empresas especializadas del ramo, es indudable que ellas constituyen actividades necesarias y complementarias de la minera\u201d. <\/p>\n\n\n\n<p>Luego, se determin\u00f3 que las remuneraciones por dichos servicios, se clasifican en el art\u00edculo 20, N\u00b03, de la Ley Sobre Impuesto a la Renta, encontr\u00e1ndose por tanto afectas a IVA conforme al art\u00edculo 2\u00b0, N\u00b02, de la Ley sobre Impuesto a las Ventas y Servicios. <\/p>\n\n\n\n<p>Posteriormente, mediante Oficio N\u00b01484 de 2020, se resolvi\u00f3 que no se encontraba gravado con IVA el servicio de ejecuci\u00f3n de sondaje de diamantina, con recuperaci\u00f3n de testigo, en el contexto de una licitaci\u00f3n p\u00fablica, solicitando aclarar que este \u00faltimo pronunciamiento no implica un cambio de criterio respecto de lo manifestado el Oficio N\u00b0429 de 1981. <\/p>\n\n\n\n<p>Al respecto, cabe manifestar que, mediante Oficio N\u00b02469 de 2020, se aclar\u00f3 el sentido y alcance del Oficio N\u00b01484 de 2020, ratificando la plena vigencia del criterio contenido en el Oficio N\u00b0429 de 1981 respecto de los servicios de sondaje en la actividad minera.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-3375db50-0a5f-4c6d-a339-2ac589c982c0\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02699-23.11.2020.pdf\">Oficio N\u00b02699 (23.11.2020)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02699-23.11.2020.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-3375db50-0a5f-4c6d-a339-2ac589c982c0\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>IVA y sondaje minero. SII se remite a oficio N\u00b02469 de 2020 que ratifica la vigencia del criterio contenido en el Oficio N\u00b0429 de 1981 que grava con IVA estos servicios. Se le solicita al Servicio de Impuestos de Internos confirmar ciertos criterios sobre la aplicaci\u00f3n de IVA que afecta al servicio de sondaje minero. &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n2699-23-11-2020\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02699 (23.11.2020)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1852,"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-1975","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\u00b02699 (23.11.2020) - 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\/14\/oficio-n2699-23-11-2020\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02699 (23.11.2020) - Portatax\" \/>\n<meta property=\"og:description\" content=\"IVA y sondaje minero. 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Se le solicita al Servicio de Impuestos de Internos confirmar ciertos criterios sobre la aplicaci\u00f3n de IVA que afecta al servicio de sondaje minero. &hellip; Oficio N\u00b02699 (23.11.2020) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n2699-23-11-2020\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-14T16:40:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:32:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-14.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=\"2 minutos\" \/>\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\/14\/oficio-n2699-23-11-2020\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n2699-23-11-2020\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b02699 (23.11.2020)\",\"datePublished\":\"2021-04-14T16:40:50+00:00\",\"dateModified\":\"2023-12-05T19:32:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n2699-23-11-2020\/\"},\"wordCount\":254,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Tributaci\u00f3n Rentas Mineras (Art. 20 N\u00ba3 LIR)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n2699-23-11-2020\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n2699-23-11-2020\/\",\"name\":\"Oficio N\u00b02699 (23.11.2020) - 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