{"id":2276,"date":"2021-04-16T20:45:01","date_gmt":"2021-04-16T20:45:01","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2276"},"modified":"2023-12-04T17:53:57","modified_gmt":"2023-12-04T21:53:57","slug":"oficio-n2446-24-07-1991-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n2446-24-07-1991-2\/","title":{"rendered":"Oficio N\u00b02446 (24.07.1991)"},"content":{"rendered":"\n
\n

Tratamiento tributario del mayor valor obtenido por aporte de una pertenencia minera a una sociedad.<\/p>\n<\/blockquote>\n\n\n\n

Se consulta respecto del tratamiento tributario que corresponde aplicar a una pertenencia minera en los siguientes casos: <\/p>\n\n\n\n

1) Valor que se le asigna a la pertenencia minera. <\/p>\n\n\n\n

El costo corresponde a todos aquellos desembolsos realizados hasta la constituci\u00f3n de la propiedad, por ejemplo, estudios geol\u00f3gicos, mesura, patentes, inscripciones y otros. <\/p>\n\n\n\n

2) Una persona natural aporta la pertenencia minera una S.A. a valor comercial. <\/p>\n\n\n\n

En este caso, si la pertenencia minera se aporta a un valor superior al costo de adquisici\u00f3n, el mayor valor ser\u00e1 tributable para el aportante, seg\u00fan el art\u00edculo 18 N\u00b0 8 letra c) de la LIR. <\/p>\n\n\n\n

3.- Efectos tributarios al efectuar una revalorizaci\u00f3n t\u00e9cnica de capital en caso de aportarlo a un valor comercial inferior al comercial. <\/p>\n\n\n\n

Quienes efect\u00faen revalorizaciones extraordinarias no autorizadas expresamente por la ley, al t\u00e9rmino del ejercicio deber\u00e1n efectuar las regularizaciones o ajustes necesarios en sus declaraciones de impuestos, todo eso para considerar los efectos de la aplicaci\u00f3n del mecanismo de correcci\u00f3n monetaria.<\/p>\n\n\n\n

Oficio-N\u00b02446-24.07.1991<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Tratamiento tributario del mayor valor obtenido por aporte de una pertenencia minera a una sociedad. Se consulta respecto del tratamiento tributario que corresponde aplicar a una pertenencia minera en los siguientes casos: 1) Valor que se le asigna a la pertenencia minera. El costo corresponde a todos aquellos desembolsos realizados hasta la constituci\u00f3n de la …<\/p>\n

Oficio N\u00b02446 (24.07.1991)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1851,"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-2276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-costos-tributario-actividad-minera-art-30-lir"],"aioseo_notices":[],"yoast_head":"\nOficio N\u00b02446 (24.07.1991) - 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-n2446-24-07-1991-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02446 (24.07.1991) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario del mayor valor obtenido por aporte de una pertenencia minera a una sociedad. 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