{"id":2038,"date":"2021-04-14T20:49:37","date_gmt":"2021-04-14T20:49:37","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2038"},"modified":"2023-12-05T15:30:29","modified_gmt":"2023-12-05T19:30:29","slug":"circular-n61-11-11-2009-4","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/circular-n61-11-11-2009-4\/","title":{"rendered":"Circular N\u00b061 (11.11.2009)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Modifica criterio contenido en Circular 58 de 2001, en cuanto a que los pagos efectuados a t\u00edtulo de patente minera no se afectar\u00e1n con la tributaci\u00f3n establecida en el art\u00edculo 21 de la LIR.<\/p>\n<\/blockquote>\n\n\n\n<p>La Ley N\u00b019.719, 30\/03\/2001, introdujo diversas modificaciones al C\u00f3digo de Miner\u00eda, dict\u00e1ndose al efecto la Circular N\u00b058, del mismo a\u00f1o, en la cual se instruy\u00f3 que en el caso de contribuyentes mineros que declaren su renta efectiva mediante contabilidad, las cantidades pagadas a t\u00edtulo de patente minera respecto de pertenencias mineras que se encuentren en explotaci\u00f3n que no puedan ser recuperadas o imputadas a obligaciones tributarias en virtud del art\u00edculo 164 del C\u00f3digo de Miner\u00eda, para los efectos tributarios constituyen un gasto rechazado de aquellos a que se refiere el N\u00b01, del art\u00edculo 33, de la Ley sobre Impuesto a Renta (LIR), ya sea que se encuentren pagadas o adeudadas y, adem\u00e1s, con la tributaci\u00f3n dispuesta por el art\u00edculo 21 del mismo texto legal, cuando se trate de cantidades representativas de desembolsos de dinero (pago efectivo). <\/p>\n\n\n\n<p>Se indic\u00f3, adem\u00e1s, que cuando tales desembolsos se efectuaran por contribuyentes que sean sociedades an\u00f3nimas, en comandita por acciones respecto de sus socios accionistas o contribuyentes del N\u00b01, del art\u00edculo 58, de la LIR, ellos se afectan s\u00f3lo con el impuesto \u00fanico del inciso 3\u00b0, del art\u00edculo 21, de la referida Ley, y no con el Impuesto de Primera Categor\u00eda, con el fin de preservar la calidad de impuesto \u00fanico del mencionado tributo.<\/p>\n\n\n\n<p>A trav\u00e9s de la Circular N\u00b061, de 2009, el SII sostiene que producto de un permanente examen de sus pronunciamientos y criterios interpretativos, se ha estimado necesario revisar la opini\u00f3n antes indicada, en relaci\u00f3n a la aplicaci\u00f3n del impuesto de control del art\u00edculo 21, de la LIR, a las patentes mineras pagadas por pertenencias en actual explotaci\u00f3n, con el objeto de armonizar lo establecido en dicha norma legal con lo dispuesto en el art\u00edculo 163 del C\u00f3digo de Miner\u00eda.<\/p>\n\n\n\n<p><br>Al respecto, en atenci\u00f3n a que el inciso 1\u00b0 del art\u00edculo 21 de la LIR, establece que se excepcionar\u00e1n de la norma que grava las partidas a que se refiere esta disposici\u00f3n legal, las patentes mineras en la parte que no sea deducible como gasto, y que el art\u00edculo 163 del C\u00f3digo de Miner\u00eda, estatuye por su parte que el valor de las patentes mineras ser\u00e1 de exclusivo beneficio fiscal y no ser\u00e1 considerado como gasto para fines tributarios, se concluye que las patentes mineras correspondientes a pertenencias que se encuentran en explotaci\u00f3n, al no constituir un gasto, se encuentran comprendidas en la excepci\u00f3n que contempla la primera de las normas legales citadas, por lo que no se afectar\u00e1n con la tributaci\u00f3n contenida en el citado art\u00edculo 21.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-9352b1fd-87de-4f82-909a-ddb7f3cfe230\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b061-11.11.2009.doc\">Circular-N\u00b061-11.11.2009<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b061-11.11.2009.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9352b1fd-87de-4f82-909a-ddb7f3cfe230\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Modifica criterio contenido en Circular 58 de 2001, en cuanto a que los pagos efectuados a t\u00edtulo de patente minera no se afectar\u00e1n con la tributaci\u00f3n establecida en el art\u00edculo 21 de la LIR. La Ley N\u00b019.719, 30\/03\/2001, introdujo diversas modificaciones al C\u00f3digo de Miner\u00eda, dict\u00e1ndose al efecto la Circular N\u00b058, del mismo a\u00f1o, en &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/circular-n61-11-11-2009-4\/\"> <span class=\"screen-reader-text\">Circular N\u00b061 (11.11.2009)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1875,"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-2038","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>Circular N\u00b061 (11.11.2009) - 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\/circular-n61-11-11-2009-4\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b061 (11.11.2009) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Modifica criterio contenido en Circular 58 de 2001, en cuanto a que los pagos efectuados a t\u00edtulo de patente minera no se afectar\u00e1n con la tributaci\u00f3n establecida en el art\u00edculo 21 de la LIR. La Ley N\u00b019.719, 30\/03\/2001, introdujo diversas modificaciones al C\u00f3digo de Miner\u00eda, dict\u00e1ndose al efecto la Circular N\u00b058, del mismo a\u00f1o, en &hellip; Circular N\u00b061 (11.11.2009) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/circular-n61-11-11-2009-4\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-14T20:49:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:30:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-37.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\/circular-n61-11-11-2009-4\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/circular-n61-11-11-2009-4\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Circular N\u00b061 (11.11.2009)\",\"datePublished\":\"2021-04-14T20:49:37+00:00\",\"dateModified\":\"2023-12-05T19:30:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/circular-n61-11-11-2009-4\/\"},\"wordCount\":482,\"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\/circular-n61-11-11-2009-4\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/14\/circular-n61-11-11-2009-4\/\",\"name\":\"Circular N\u00b061 (11.11.2009) - 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