{"id":2005,"date":"2021-04-14T16:58:43","date_gmt":"2021-04-14T16:58:43","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2005"},"modified":"2023-12-05T15:31:05","modified_gmt":"2023-12-05T19:31:05","slug":"oficio-n1484-03-08-2020-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n1484-03-08-2020-2\/","title":{"rendered":"Oficio N\u00b01484 (03.08.2020)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>IVA y sondaje minero. Tratamiento tributario de estos servicios.<\/p>\n<\/blockquote>\n\n\n\n<p>Se consulta al Servicio de Impuestos Internos sobre la afectaci\u00f3n con IVA del servicio de ejecuci\u00f3n de un m\u00ednimo de 1.300 metros de \u201csondaje de diamantina, con recuperaci\u00f3n de testigo\u201d. <\/p>\n\n\n\n<p>Al respecto, consultando el sitio web del Ministerio de Miner\u00eda, entiende el Servicio que el servicio de sondajes consistir\u00eda en realizar perforaciones de peque\u00f1o di\u00e1metro y gran longitud que se efect\u00faan para alcanzar zonas inaccesibles desde la superficie o laboreos mineros. <\/p>\n\n\n\n<p>As\u00ed, los sondajes permiten obtener muestras de dichas zonas a profundidades de hasta 1.200 m para ser estudiadas y analizadas por lo ge\u00f3logos. <\/p>\n\n\n\n<p>Conforme lo anterior, y supuesto que el servicio consultado en la presentaci\u00f3n del contribuyente tenga dichas caracter\u00edsticas, entiende el SII que es posible concluir que el servicio consistente en realizar perforaciones o sondajes no se subsume en los numerales 3 o 4 del art\u00edculo 20 de la LIR, raz\u00f3n por la cual debe calificarse en el N\u00b05 del mencionado art\u00edculo, no encontr\u00e1ndose gravado con IVA.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-762c83dc-6f09-45a5-bb32-c934fb8c494d\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01484-03.08.2020-1.pdf\">Oficio N\u00b01484 (03.08.2020)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01484-03.08.2020-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-762c83dc-6f09-45a5-bb32-c934fb8c494d\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>IVA y sondaje minero. Tratamiento tributario de estos servicios. Se consulta al Servicio de Impuestos Internos sobre la afectaci\u00f3n con IVA del servicio de ejecuci\u00f3n de un m\u00ednimo de 1.300 metros de \u201csondaje de diamantina, con recuperaci\u00f3n de testigo\u201d. Al respecto, consultando el sitio web del Ministerio de Miner\u00eda, entiende el Servicio que el servicio &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n1484-03-08-2020-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01484 (03.08.2020)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1891,"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-2005","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\u00b01484 (03.08.2020) - 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-n1484-03-08-2020-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01484 (03.08.2020) - Portatax\" \/>\n<meta property=\"og:description\" content=\"IVA y sondaje minero. 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