{"id":2035,"date":"2021-04-14T20:48:51","date_gmt":"2021-04-14T20:48:51","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2035"},"modified":"2023-12-05T15:30:35","modified_gmt":"2023-12-05T19:30:35","slug":"oficio-n28-05-01-2006","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/","title":{"rendered":"Oficio N\u00b028 (05.01.2006)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario del pago de patentes mineras frente al art\u00edculo 21\u00b0 de la Ley de la Renta.<\/p>\n<\/blockquote>\n\n\n\n<p>A trav\u00e9s del presente oficio se le expone al SII que, en relaci\u00f3n al tema de la tributaci\u00f3n de las patentes mineras, existir\u00eda una distorsi\u00f3n que se produce en la aplicaci\u00f3n pr\u00e1ctica de la legislaci\u00f3n tributaria vigente a las empresas mineras. <\/p>\n\n\n\n<p>Expresa el contribuyente que la soluci\u00f3n es f\u00e1cil toda vez que el criterio del SII se aparta del texto de la Ley, por lo tanto, bastar\u00eda con que procediera a derogar, en la parte correspondiente, la Circular N\u00b058 de 2001. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el SII que el planteamiento expresado no constituye una argumentaci\u00f3n valedera para que este Servicio reconsidere y modifique las instrucciones impartidas por medio de la Circular N\u00b058, del 2001, ya que \u00e9stas se encuentran ajustadas al esp\u00edritu y objetivo que se tuvo presente al introducir la modificaci\u00f3n al art\u00edculo 21 de la Ley de la Renta respecto de las pertenencias mineras, en cuanto a excepcionar de la tributaci\u00f3n dispuesta por dicho precepto legal s\u00f3lo a aquella parte de tales sumas que son recuperables como un pago provisional voluntario por los contribuyentes mineros.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-26fd27e4-85cc-4dbf-944b-40ae0bfc9b9a\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b028-05.01.2006.doc\">Oficio-N\u00b028-05.01.2006<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b028-05.01.2006.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-26fd27e4-85cc-4dbf-944b-40ae0bfc9b9a\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario del pago de patentes mineras frente al art\u00edculo 21\u00b0 de la Ley de la Renta. A trav\u00e9s del presente oficio se le expone al SII que, en relaci\u00f3n al tema de la tributaci\u00f3n de las patentes mineras, existir\u00eda una distorsi\u00f3n que se produce en la aplicaci\u00f3n pr\u00e1ctica de la legislaci\u00f3n tributaria vigente a &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/\"> <span class=\"screen-reader-text\">Oficio N\u00b028 (05.01.2006)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1880,"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":[18],"tags":[],"class_list":["post-2035","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\u00b028 (05.01.2006) - 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-n28-05-01-2006\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b028 (05.01.2006) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario del pago de patentes mineras frente al art\u00edculo 21\u00b0 de la Ley de la Renta. A trav\u00e9s del presente oficio se le expone al SII que, en relaci\u00f3n al tema de la tributaci\u00f3n de las patentes mineras, existir\u00eda una distorsi\u00f3n que se produce en la aplicaci\u00f3n pr\u00e1ctica de la legislaci\u00f3n tributaria vigente a &hellip; Oficio N\u00b028 (05.01.2006) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-14T20:48:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:30:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-42.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\/14\/oficio-n28-05-01-2006\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b028 (05.01.2006)\",\"datePublished\":\"2021-04-14T20:48:51+00:00\",\"dateModified\":\"2023-12-05T19:30:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/\"},\"wordCount\":213,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Tributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/\",\"name\":\"Oficio N\u00b028 (05.01.2006) - Portatax\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\"},\"datePublished\":\"2021-04-14T20:48:51+00:00\",\"dateModified\":\"2023-12-05T19:30:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.portatax.cl\/mineria\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Oficio N\u00b028 (05.01.2006)\"}]},{\"@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\u00b028 (05.01.2006) - 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\/14\/oficio-n28-05-01-2006\/","og_locale":"es_ES","og_type":"article","og_title":"Oficio N\u00b028 (05.01.2006) - Portatax","og_description":"Tratamiento tributario del pago de patentes mineras frente al art\u00edculo 21\u00b0 de la Ley de la Renta. A trav\u00e9s del presente oficio se le expone al SII que, en relaci\u00f3n al tema de la tributaci\u00f3n de las patentes mineras, existir\u00eda una distorsi\u00f3n que se produce en la aplicaci\u00f3n pr\u00e1ctica de la legislaci\u00f3n tributaria vigente a &hellip; Oficio N\u00b028 (05.01.2006) Leer m\u00e1s &raquo;","og_url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/","og_site_name":"Portatax","article_published_time":"2021-04-14T20:48:51+00:00","article_modified_time":"2023-12-05T19:30:35+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-42.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\/14\/oficio-n28-05-01-2006\/#article","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/"},"author":{"name":"Marjorie","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2"},"headline":"Oficio N\u00b028 (05.01.2006)","datePublished":"2021-04-14T20:48:51+00:00","dateModified":"2023-12-05T19:30:35+00:00","mainEntityOfPage":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/"},"wordCount":213,"publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"articleSection":["Tributaci\u00f3n Gastos Rechazados Mineros (Art. 21 LIR)"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/","url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/","name":"Oficio N\u00b028 (05.01.2006) - Portatax","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/#website"},"datePublished":"2021-04-14T20:48:51+00:00","dateModified":"2023-12-05T19:30:35+00:00","breadcrumb":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/oficio-n28-05-01-2006\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.portatax.cl\/mineria\/"},{"@type":"ListItem","position":2,"name":"Oficio N\u00b028 (05.01.2006)"}]},{"@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\/2035","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=2035"}],"version-history":[{"count":4,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2035\/revisions"}],"predecessor-version":[{"id":4998,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2035\/revisions\/4998"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media\/1880"}],"wp:attachment":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media?parent=2035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/categories?post=2035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/tags?post=2035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}