{"id":2303,"date":"2021-04-16T21:06:10","date_gmt":"2021-04-16T21:06:10","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2303"},"modified":"2023-12-05T15:22:42","modified_gmt":"2023-12-05T19:22:42","slug":"oficio-n563-07-02-2001","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n563-07-02-2001\/","title":{"rendered":"Oficio N\u00b0563 (07.02.2001)"},"content":{"rendered":"\n
\n

Tratamiento tributario de los desembolsos por cuotas pagadas por contrato de leasing en que incurre una empresa minera.<\/p>\n<\/blockquote>\n\n\n\n

Se le solicita al SII informe si el pago de cuotas de los contratos de leasing de bienes de activo fijo son aceptados como gastos necesarios para producir la renta y cu\u00e1les son los requisitos que deben cumplir tales pagos de cuotas para que sean aceptados. <\/p>\n\n\n\n

Al respecto se\u00f1ala el SII que, de acuerdo con el inciso primero del art\u00edculo 31 de la Ley de la Renta, para que un gasto pueda ser calificado de necesario para producir la renta y, por consiguiente, susceptible de ser rebajado en la determinaci\u00f3n de la renta l\u00edquida imponible de primera categor\u00eda, debe reunir los siguientes requisitos copulativos: <\/p>\n\n\n\n

a) Que se relacione directamente con el giro o actividad que se desarrolle; <\/p>\n\n\n\n

b) Que se trate de gastos necesarios para producir la renta, entendi\u00e9ndose por tales aquellos desembolsos de car\u00e1cter inevitables u obligatorios, en relaci\u00f3n con el giro del negocio, no consider\u00e1ndose s\u00f3lo la naturaleza del gasto, sino que adem\u00e1s su monto, es decir, hasta que cantidad el gasto ha sido necesario para producir la renta del ejercicio anual, cuya renta l\u00edquida imponible se est\u00e1 determinando; <\/p>\n\n\n\n

c) Que no se encuentren ya rebajados como parte integrante del costo directo de los bienes y servicios requeridos para la obtenci\u00f3n de la renta; <\/p>\n\n\n\n

d) Que el contribuyente haya incurrido efectivamente en el gasto, sea que \u00e9ste se encuentre pagado o adeudado al t\u00e9rmino del ejercicio. <\/p>\n\n\n\n

De este modo, para el debido cumplimiento de este requisito, es menester que el gasto tenga su origen en una adquisici\u00f3n o prestaci\u00f3n real y efectiva y no en una mera apreciaci\u00f3n del contribuyente; y <\/p>\n\n\n\n

e) Por \u00faltimo, que se acrediten o justifiquen en forma fehaciente ante el Servicio de Impuestos Internos, es decir, el contribuyente debe probar la naturaleza, necesidad, efectividad y monto de los gastos con los medios probatorios de que disponga, pudiendo el SII impugnarlos, si por razones fundadas no se estimaren fehacientes. <\/p>\n\n\n\n

Ahora bien, el SII estima que los desembolsos en que incurre la empresa minera en referencia por concepto de cuotas de arrendamiento de bienes de capital, pueden ser calificados de necesarios para producir la renta al cumplir con los requisitos antes se\u00f1alados, ya que tales erogaciones ser\u00edan necesarias para producir la renta de la empresa al estar siendo utilizados dichos bienes en el desarrollo de su giro o actividad.<\/p>\n\n\n\n

Oficio N\u00b0563 (07.02.2001)<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Tratamiento tributario de los desembolsos por cuotas pagadas por contrato de leasing en que incurre una empresa minera. Se le solicita al SII informe si el pago de cuotas de los contratos de leasing de bienes de activo fijo son aceptados como gastos necesarios para producir la renta y cu\u00e1les son los requisitos que deben …<\/p>\n

Oficio N\u00b0563 (07.02.2001)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1840,"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":[22],"tags":[],"class_list":["post-2303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gastos-necesario-mineros-art-31-inc-1-lir"],"aioseo_notices":[],"yoast_head":"\nOficio N\u00b0563 (07.02.2001) - 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-n563-07-02-2001\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0563 (07.02.2001) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario de los desembolsos por cuotas pagadas por contrato de leasing en que incurre una empresa minera. 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