{"id":2171,"date":"2021-04-16T13:54:19","date_gmt":"2021-04-16T13:54:19","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2171"},"modified":"2023-12-05T15:27:19","modified_gmt":"2023-12-05T19:27:19","slug":"oficio-n2291-24-06-1991-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n2291-24-06-1991-2\/","title":{"rendered":"Oficio N\u00b02291 (24.06.1991)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>A contar del a\u00f1o en que empiece a explotarse la pertenencia minera , las cantidades pagadas en cada a\u00f1o a t\u00edtulo de patente minera tienen el car\u00e1cter de un pago provisional voluntario del art. 88 de la LIR.<\/p>\n<\/blockquote>\n\n\n\n<p>Contribuyente solicita un pronunciamiento respecto de cu\u00e1l ser\u00eda la forma correcta para proceder a la imputaci\u00f3n del valor cancelado como patente minera, ya que por los a\u00f1os 1989 y 1990 ha perdido la recuperaci\u00f3n del pago efectuado por tal concepto, situaci\u00f3n que desea no ocurra en el presente a\u00f1o. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el SII que, de acuerdo a la mec\u00e1nica como opera la recuperaci\u00f3n de los valores pagados por patentes mineras, cabe concluir en la especie, que los pagos efectuados por tales conceptos, teniendo en consideraci\u00f3n que es un contribuyente que declara sus impuestos acogido a un r\u00e9gimen de renta presunta-, s\u00f3lo puede imputarlos a las retenciones de impuestos conforme al art. 74 N\u00b06 de la Ley de la Renta, y en ning\u00fan caso a los pagos previsionales obligatorios. <\/p>\n\n\n\n<p>Las retenciones as\u00ed cumplidas, las podr\u00e1 imputar a las obligaciones tributarias que le afectan con motivo de la declaraci\u00f3n anual de impuesto, rebaj\u00e1ndolas como retenci\u00f3n en la l\u00ednea correspondiente del Formulario N\u00b022 que diga relaci\u00f3n con dicho concepto, y de ninguna manera como un pago provisional mensual.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-5df97422-dba8-4c8a-ad79-2d27b3fa4bc7\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02291-24.06.1991-1.pdf\">Oficio-N\u00b02291-24.06.1991-1<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02291-24.06.1991-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-5df97422-dba8-4c8a-ad79-2d27b3fa4bc7\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A contar del a\u00f1o en que empiece a explotarse la pertenencia minera , las cantidades pagadas en cada a\u00f1o a t\u00edtulo de patente minera tienen el car\u00e1cter de un pago provisional voluntario del art. 88 de la LIR. Contribuyente solicita un pronunciamiento respecto de cu\u00e1l ser\u00eda la forma correcta para proceder a la imputaci\u00f3n del &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n2291-24-06-1991-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02291 (24.06.1991)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":2054,"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-2171","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\u00b02291 (24.06.1991) - 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-n2291-24-06-1991-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02291 (24.06.1991) - Portatax\" \/>\n<meta property=\"og:description\" content=\"A contar del a\u00f1o en que empiece a explotarse la pertenencia minera , las cantidades pagadas en cada a\u00f1o a t\u00edtulo de patente minera tienen el car\u00e1cter de un pago provisional voluntario del art. 88 de la LIR. 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