{"id":2313,"date":"2021-04-16T21:13:15","date_gmt":"2021-04-16T21:13:15","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2313"},"modified":"2023-12-05T15:22:14","modified_gmt":"2023-12-05T19:22:14","slug":"oficio-n99-20-01-2010-3","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n99-20-01-2010-3\/","title":{"rendered":"Oficio N\u00b099 (20.01.2010)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Procedencia y acreditaci\u00f3n de p\u00e9rdida obtenida por la extinci\u00f3n de una concesi\u00f3n minera.<\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita un pronunciamiento sobre la procedencia y acreditaci\u00f3n de las p\u00e9rdidas obtenidas por la extinci\u00f3n de una concesi\u00f3n minera, en caso de haberse realizado el pago de la patente correspondiente y se pretende solicitar devoluci\u00f3n de cr\u00e9ditos por impuesto de primera categor\u00eda (PPUA). <\/p>\n\n\n\n<p>Cabe indicar en primer t\u00e9rmino que la p\u00e9rdida patrimonial que experimenta el contribuyente, producto de la extinci\u00f3n de la concesi\u00f3n de explotaci\u00f3n materializada con fecha 14 de noviembre de 2002, oportunidad en que es declarada judicialmente como terreno franco, se encuentra representada por el total de los desembolsos en que incurri\u00f3 para la adquisici\u00f3n de dicha concesi\u00f3n, rebaj\u00e1ndose de dicho valor, la parte proporcional del mineral extra\u00eddo sobre el total del mineral que t\u00e9cnicamente se estime contienen las pertenencias. Es decir, si se hubiere rebajado o se hubiere debido rebajar, totalmente el valor de adquisici\u00f3n de la pertenencia como costo directo del mineral extra\u00eddo, no existir\u00e1 p\u00e9rdida patrimonial que deducir como gasto.<\/p>\n\n\n\n<p>Dicho en otros t\u00e9rminos, el valor para efectos tributarios de las citadas pertenencias debe disminuir en la misma proporci\u00f3n en que se consider\u00f3 o debi\u00f3 considerarse como parte del costo directo del mineral extra\u00eddo, ya sea que \u00e9ste se haya extra\u00eddo proporcional, o totalmente, en la forma que describe el Decreto Supremo de Miner\u00eda N\u00b0 209 de 1990. &nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-c79891c0-ad6d-40ad-82c0-82345acd7770\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b099-20.01.2010.doc\">Oficio-N\u00b099-20.01.2010<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b099-20.01.2010.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-c79891c0-ad6d-40ad-82c0-82345acd7770\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Procedencia y acreditaci\u00f3n de p\u00e9rdida obtenida por la extinci\u00f3n de una concesi\u00f3n minera. Se solicita un pronunciamiento sobre la procedencia y acreditaci\u00f3n de las p\u00e9rdidas obtenidas por la extinci\u00f3n de una concesi\u00f3n minera, en caso de haberse realizado el pago de la patente correspondiente y se pretende solicitar devoluci\u00f3n de cr\u00e9ditos por impuesto de primera &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n99-20-01-2010-3\/\"> <span class=\"screen-reader-text\">Oficio N\u00b099 (20.01.2010)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1891,"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-2313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gastos-necesario-mineros-art-31-inc-1-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\u00b099 (20.01.2010) - 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-n99-20-01-2010-3\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b099 (20.01.2010) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Procedencia y acreditaci\u00f3n de p\u00e9rdida obtenida por la extinci\u00f3n de una concesi\u00f3n minera. 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