{"id":2114,"date":"2021-04-15T15:11:07","date_gmt":"2021-04-15T15:11:07","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2114"},"modified":"2023-12-05T15:28:28","modified_gmt":"2023-12-05T19:28:28","slug":"oficio-n3949-30-10-2002","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n3949-30-10-2002\/","title":{"rendered":"Oficio N\u00b03949 (30.10.2002)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Cr\u00e9dito por gastos de capacitaci\u00f3n en el caso de peque\u00f1os mineros artesanales que optan por declarar la renta presunta de su actividad.<\/p>\n<\/blockquote>\n\n\n\n<p>Contribuyente consulta si los peque\u00f1os empresarios del sector minero interesados en hacer uso del cr\u00e9dito por gastos de capacitaci\u00f3n, establecido en la Ley N\u00b019.518, tendr\u00edan o no derecho a esta franquicia. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el SII que atendido lo dispuesto por el inciso final del art\u00edculo 23 de la Ley de la Renta, si los contribuyentes del N\u00b01 del art\u00edculo 22 de la ley precitada, optan por tributar conforme al r\u00e9gimen de renta presunta establecido en el N\u00b01 del art\u00edculo 34 de la ley del ramo, los referidos contribuyentes, no obstante mantener su calidad de peque\u00f1os contribuyentes del citado N\u00b01 del art\u00edculo 22, al ejercer dicha opci\u00f3n para todos los efectos tributarios son contribuyentes que tributan acogidos a un r\u00e9gimen de renta presunta, y en virtud de tal condici\u00f3n pueden acceder al cr\u00e9dito por gastos de capacitaci\u00f3n establecido en el art\u00edculo 36 de la Ley N\u00b019.518, de 1997, siempre y cuando den cumplimiento a todos los requisitos que exige el mencionado texto legal para usufructuar de dicha franquicia tributaria.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-e7a0368a-8f89-4b1f-b166-20e0b3b4d120\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0-3949-30.10.2002.doc\">Oficio-N\u00b0-3949-30.10.2002<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0-3949-30.10.2002.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e7a0368a-8f89-4b1f-b166-20e0b3b4d120\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Cr\u00e9dito por gastos de capacitaci\u00f3n en el caso de peque\u00f1os mineros artesanales que optan por declarar la renta presunta de su actividad. Contribuyente consulta si los peque\u00f1os empresarios del sector minero interesados en hacer uso del cr\u00e9dito por gastos de capacitaci\u00f3n, establecido en la Ley N\u00b019.518, tendr\u00edan o no derecho a esta franquicia. Al respecto, &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/15\/oficio-n3949-30-10-2002\/\"> <span class=\"screen-reader-text\">Oficio N\u00b03949 (30.10.2002)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1861,"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-2114","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\u00b03949 (30.10.2002) - 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-n3949-30-10-2002\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b03949 (30.10.2002) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Cr\u00e9dito por gastos de capacitaci\u00f3n en el caso de peque\u00f1os mineros artesanales que optan por declarar la renta presunta de su actividad. 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