{"id":2162,"date":"2021-04-16T13:51:29","date_gmt":"2021-04-16T13:51:29","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2162"},"modified":"2023-12-05T15:27:37","modified_gmt":"2023-12-05T19:27:37","slug":"oficio-n3147-26-05-1981-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n3147-26-05-1981-2\/","title":{"rendered":"Oficio N\u00b03147 (26.05.1981)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Peque\u00f1os mineros artesanales no tienen derecho a cr\u00e9dito por gastos de capacitaci\u00f3n, pero s\u00ed tienen derecho a tal franquicia los mineros de mediana importancia (Cr\u00e9dito Sence).<\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita al SII un pronunciamiento sobre la forma en que debe operar el cr\u00e9dito por concepto de gastos de capacitaci\u00f3n, establecido en el DL N\u00b01446 de 1976, en los casos de peque\u00f1os mineros artesanales y de mediana importancia, por cuanto los primeros no est\u00e1n obligados a llevar contabilidad y pagan un impuesto sustitutivo, y con respecto a los \u00faltimos, pueden tributar en base a renta presunta o renta efectiva mediante contabilidad fidedigna. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el SII que, respecto de los peque\u00f1os mineros artesanales, el cr\u00e9dito por gastos de capacitaci\u00f3n es contra el Impuesto de Primera Categor\u00eda de la Ley sobre Impuesto a la Renta. <\/p>\n\n\n\n<p>El art\u00edculo 23 de la misma Ley, establece que los peque\u00f1os mineros artesanales estar\u00e1n afectos a un impuesto \u00fanico sustitutivo de todos los impuestos de esta ley por las rentas de la actividad minera. Por consiguiente, estos contribuyentes no tienen derecho al cr\u00e9dito antes mencionado. <\/p>\n\n\n\n<p>Distinta es la situaci\u00f3n de los peque\u00f1os mineros de mediana importancia, por cuanto \u00e9stos son contribuyentes de la Primera Categor\u00eda y est\u00e1n facultados para declarar en base a renta efectiva, cumpliendo los requisitos para tener derecho al cr\u00e9dito por capacitaci\u00f3n.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-629a7d9a-2b7a-4244-be14-4cf0e4703f60\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b03147-26.05.1981.pdf\">Oficio-N\u00b03147-26.05.1981<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b03147-26.05.1981.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-629a7d9a-2b7a-4244-be14-4cf0e4703f60\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Peque\u00f1os mineros artesanales no tienen derecho a cr\u00e9dito por gastos de capacitaci\u00f3n, pero s\u00ed tienen derecho a tal franquicia los mineros de mediana importancia (Cr\u00e9dito Sence). Se solicita al SII un pronunciamiento sobre la forma en que debe operar el cr\u00e9dito por concepto de gastos de capacitaci\u00f3n, establecido en el DL N\u00b01446 de 1976, en &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n3147-26-05-1981-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b03147 (26.05.1981)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1886,"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":[20],"tags":[],"class_list":["post-2162","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuesto-pequenos-mineros-artesanales-art-23-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\u00b03147 (26.05.1981) - 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\/16\/oficio-n3147-26-05-1981-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b03147 (26.05.1981) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Peque\u00f1os mineros artesanales no tienen derecho a cr\u00e9dito por gastos de capacitaci\u00f3n, pero s\u00ed tienen derecho a tal franquicia los mineros de mediana importancia (Cr\u00e9dito Sence). 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