{"id":2108,"date":"2021-04-15T15:08:38","date_gmt":"2021-04-15T15:08:38","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2108"},"modified":"2023-12-05T15:28:39","modified_gmt":"2023-12-05T19:28:39","slug":"oficio-n4055-20-10-2000","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n4055-20-10-2000\/","title":{"rendered":"Oficio N\u00b04055 (20.10.2000)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Peque\u00f1os contribuyentes del art\u00edculo 22 de la Ley de la Renta no tienen derecho al cr\u00e9dito por gastos de capacitaci\u00f3n.<\/p>\n<\/blockquote>\n\n\n\n<p>Contribuyente le solicita al SII que reconsidere el criterio establecido en la Circular N\u00b019, de 1999, Cap\u00edtulo III, N\u00b03, letra b), relativo a contribuyentes que no tienen derecho al cr\u00e9dito por gastos de capacitaci\u00f3n, espec\u00edficamente respecto a los \u00abcontribuyentes de la Primera Categor\u00eda que se encuentren sujetos a un impuesto \u00fanico sustitutivo de todos los impuestos de la Ley de la Renta, como son, los peque\u00f1os contribuyentes del art\u00edculo 22 de la citada ley\u00bb. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el SII no es posible acceder a lo solicitado, encontr\u00e1ndose las instrucciones impartidas sobre la materia, a juicio del SII, ajustadas a lo dispuesto por las normas de la Ley N\u00b019.518 y al objetivo y esp\u00edritu que inspir\u00f3 al legislador al establecer el beneficio tributario en comento, haciendo presente que las instrucciones contenidas en la Circular N\u00b034, de 1993 que regulaban dicha franquicia con anterioridad a la dictaci\u00f3n de la Ley N\u00b019.518, como las establecidas en la Circular N\u00b019, de 1999, que reglamentan actualmente el citado beneficio, antes de su publicaci\u00f3n oficial y atendido a que se trata de una franquicia de competencia de dos organismos p\u00fablicos, fueron sometidas a la consideraci\u00f3n del Servicio Nacional de Capacitaci\u00f3n y Empleo (SENCE), sin que dicha entidad observar\u00e1 la situaci\u00f3n de los contribuyentes que se plantea en esta oportunidad, normativa que, a juicio del SII, se encuentra acorde con lo establecido en las normas legales pertinentes de la Ley N\u00b019.518.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-e4aaf871-c161-41dd-930b-a115c0076efd\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b04055-20.10.2000.doc\">Oficio-N\u00b04055-20.10.2000<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b04055-20.10.2000.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e4aaf871-c161-41dd-930b-a115c0076efd\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Peque\u00f1os contribuyentes del art\u00edculo 22 de la Ley de la Renta no tienen derecho al cr\u00e9dito por gastos de capacitaci\u00f3n. Contribuyente le solicita al SII que reconsidere el criterio establecido en la Circular N\u00b019, de 1999, Cap\u00edtulo III, N\u00b03, letra b), relativo a contribuyentes que no tienen derecho al cr\u00e9dito por gastos de capacitaci\u00f3n, espec\u00edficamente &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n4055-20-10-2000\/\"> <span class=\"screen-reader-text\">Oficio N\u00b04055 (20.10.2000)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1863,"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":[19],"tags":[],"class_list":["post-2108","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacion-pequenos-mineros-artesanales-art-22-no1-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\u00b04055 (20.10.2000) - 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\/15\/oficio-n4055-20-10-2000\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b04055 (20.10.2000) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Peque\u00f1os contribuyentes del art\u00edculo 22 de la Ley de la Renta no tienen derecho al cr\u00e9dito por gastos de capacitaci\u00f3n. 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