{"id":2032,"date":"2021-04-14T20:48:11","date_gmt":"2021-04-14T20:48:11","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2032"},"modified":"2023-12-05T15:30:41","modified_gmt":"2023-12-05T19:30:41","slug":"oficio-n5612-14-11-2003","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n5612-14-11-2003\/","title":{"rendered":"Oficio N\u00b05612 (14.11.2003)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario de las cantidades pagadas a t\u00edtulo de patentes mineras en relaci\u00f3n al Art. 21 de la LIR<\/p>\n<\/blockquote>\n\n\n\n<p>Se le solicita al SII un pronunciamiento en orden a s\u00ed procede la aplicaci\u00f3n del Art. 21 inciso 3\u00b0 de la Ley de la Renta, y considerar como gastos rechazados las partidas que no se imputan a las Patentes Mineras. <\/p>\n\n\n\n<p>Al respecto, entiende el SII que en cuanto a la procedencia de la aplicaci\u00f3n del impuesto \u00fanico establecido en el inciso tercero del art\u00edculo 21 de la Ley de la Renta, en el caso que describe en su presentaci\u00f3n, de acuerdo a lo dispuesto por las normas del C\u00f3digo de Miner\u00eda transcritas anteriormente y especialmente lo instruido por esta Direcci\u00f3n Nacional mediante la Circular N\u00b058, de 2001, el referido gravamen es plenamente aplicable a la situaci\u00f3n que describe en su presentaci\u00f3n.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-ce7f50dc-8bee-4e61-8cb3-1cd071fad929\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b05612-14.11.2003.doc\">Oficio-N\u00b05612-14.11.2003<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b05612-14.11.2003.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ce7f50dc-8bee-4e61-8cb3-1cd071fad929\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario de las cantidades pagadas a t\u00edtulo de patentes mineras en relaci\u00f3n al Art. 21 de la LIR Se le solicita al SII un pronunciamiento en orden a s\u00ed procede la aplicaci\u00f3n del Art. 21 inciso 3\u00b0 de la Ley de la Renta, y considerar como gastos rechazados las partidas que no se imputan &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n5612-14-11-2003\/\"> <span class=\"screen-reader-text\">Oficio N\u00b05612 (14.11.2003)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1884,"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 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[18],"tags":[],"class_list":["post-2032","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacion-gastos-rechazados-mineros-art-21-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\u00b05612 (14.11.2003) - 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-n5612-14-11-2003\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b05612 (14.11.2003) - 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