{"id":2270,"date":"2021-04-16T20:41:32","date_gmt":"2021-04-16T20:41:32","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2270"},"modified":"2023-12-05T15:23:55","modified_gmt":"2023-12-05T19:23:55","slug":"circular-n24-06-05-1991","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n24-06-05-1991\/","title":{"rendered":"Circular N\u00b024 (06.05.1991)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Transcribe normas sobre la forma de costear el valor de adquisici\u00f3n de las pertenencias mineras.<\/p>\n<\/blockquote>\n\n\n\n<p>La nueva norma contenida en el art\u00edculo 30 de la Ley de la Renta, que contempla un nuevo elemento a considerar en el costo directo del mineral extra\u00eddo, ser\u00e1 aplicable a los contribuyentes mineros obligados a declarar en la Primera Categor\u00eda su renta efectiva determinada mediante contabilidad completa, como asimismo, aquellos que opten por este sistema de acuerdo a lo dispuesto en el inciso cuarto del N\u00b01 del art\u00edculo 34 del mismo cuerpo legal. <\/p>\n\n\n\n<p>En consecuencia, para los efectos de calcular el costo directo del mineral extra\u00eddo a que se refiere la disposici\u00f3n en an\u00e1lisis, los contribuyentes aludidos deber\u00e1n considerar las normas contenidas en D.S. de Miner\u00eda N\u00b0209 de 1990, el cual reglamenta la forma de determinar aquella parte del valor de adquisici\u00f3n de las pertenencias mineras que debe incluirse en el referido costo directo.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-af36fef5-2f7c-4fe4-99e0-97c9cc1cfaa1\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b024-06.05.1991.pdf\">Circular-N\u00b024-06.05.1991<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Circular-N\u00b024-06.05.1991.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-af36fef5-2f7c-4fe4-99e0-97c9cc1cfaa1\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Transcribe normas sobre la forma de costear el valor de adquisici\u00f3n de las pertenencias mineras. La nueva norma contenida en el art\u00edculo 30 de la Ley de la Renta, que contempla un nuevo elemento a considerar en el costo directo del mineral extra\u00eddo, ser\u00e1 aplicable a los contribuyentes mineros obligados a declarar en la Primera &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/circular-n24-06-05-1991\/\"> <span class=\"screen-reader-text\">Circular N\u00b024 (06.05.1991)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1853,"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":[21],"tags":[],"class_list":["post-2270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-costos-tributario-actividad-minera-art-30-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\u00b024 (06.05.1991) - 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\/circular-n24-06-05-1991\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular N\u00b024 (06.05.1991) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Transcribe normas sobre la forma de costear el valor de adquisici\u00f3n de las pertenencias mineras. 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