{"id":1997,"date":"2021-04-14T16:54:22","date_gmt":"2021-04-14T16:54:22","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=1997"},"modified":"2023-12-05T15:31:29","modified_gmt":"2023-12-05T19:31:29","slug":"oficio-n3991-29-10-1999","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n3991-29-10-1999\/","title":{"rendered":"Oficio N\u00b03991 (29.10.1999)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Situaci\u00f3n tributaria de los servicios derivados de un contrato de perforaci\u00f3n minera chileno argentina.<\/p>\n<\/blockquote>\n\n\n\n<p>Contribuyente solicita un pronunciamiento acerca de la aplicaci\u00f3n del IVA a los servicios derivados de un contrato de perforaci\u00f3n que se extender\u00e1 al lado argentino, utiliz\u00e1ndose maquinarias, equipos, suministro de bienes, personal t\u00e9cnico y parte de personal chilenos. <\/p>\n\n\n\n<p>Consulta espec\u00edficamente acerca del IVA a las siguientes prestaciones: <\/p>\n\n\n\n<p>a) Maquinarias \u00bfse aplica el concepto de territorialidad del IVA? Vale decir, \u00bfprocede aplicar IVA a la facturaci\u00f3n del uso y alquiler de maquinarias por servicios prestados fuera del territorio nacional? <\/p>\n\n\n\n<p>b) Suministros: La mayor\u00eda de estos ser\u00e1n consumidos despu\u00e9s que pasen por aduana al lado argentino. \u00bfprocede aplicar IVA en este caso? <\/p>\n\n\n\n<p>c) Personal: Se ha cumplido con los tr\u00e1mites migratorios para que los trabajadores chilenos pueden trabajar en Argentina. \u00bfProcede la aplicaci\u00f3n del IVA en la facturaci\u00f3n de estos servicios? <\/p>\n\n\n\n<p>d) Asistencia t\u00e9cnica: \u00bfSe aplica IVA a la facturaci\u00f3n de todo tipo de asistencia t\u00e9cnica y asesor\u00edas? <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el SII que en el caso consultado todas las prestaciones aludidas constituyen servicios prestados en territorio nacional, los que si cumplen con las exigencias establecidas se encontrar\u00e1n gravadas con IVA. <\/p>\n\n\n\n<p>Con todo, hace presente que en el arriendo de maquinarias, \u00e9ste constituye hecho especialmente gravado con IVA, de acuerdo a la letra g) del art\u00edculo 8\u00b0 de la Ley de IVA. <\/p>\n\n\n\n<p>Por otra parte, en relaci\u00f3n a los servicios de asistencia t\u00e9cnica y asesor\u00edas, en la medida que ellos consistan \u00fanicamente en estudios que queden reflejados en informes u otros documentos, no se encontrar\u00edan gravados con IVA por no provenir de servicios del ejercicio de actividades comprendidas en los N\u00b03 y 4 del art\u00edculo 20 de la Ley de la Renta.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-ffe2aab8-ebbf-4b4a-8142-c888c78d8767\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b03991-29.10.1999.pdf\">Oficio N\u00b03991 (29.10.1999)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b03991-29.10.1999.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ffe2aab8-ebbf-4b4a-8142-c888c78d8767\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Situaci\u00f3n tributaria de los servicios derivados de un contrato de perforaci\u00f3n minera chileno argentina. Contribuyente solicita un pronunciamiento acerca de la aplicaci\u00f3n del IVA a los servicios derivados de un contrato de perforaci\u00f3n que se extender\u00e1 al lado argentino, utiliz\u00e1ndose maquinarias, equipos, suministro de bienes, personal t\u00e9cnico y parte de personal chilenos. Consulta espec\u00edficamente acerca &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n3991-29-10-1999\/\"> <span class=\"screen-reader-text\">Oficio N\u00b03991 (29.10.1999)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1844,"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":[17],"tags":[],"class_list":["post-1997","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacion-otras-rentas-mineras-art-20-no5-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\u00b03991 (29.10.1999) - 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-n3991-29-10-1999\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b03991 (29.10.1999) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Situaci\u00f3n tributaria de los servicios derivados de un contrato de perforaci\u00f3n minera chileno argentina. 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