{"id":2316,"date":"2021-04-16T21:14:14","date_gmt":"2021-04-16T21:14:14","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2316"},"modified":"2023-12-05T15:22:08","modified_gmt":"2023-12-05T19:22:08","slug":"oficio-n1049-04-05-2011","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1049-04-05-2011\/","title":{"rendered":"Oficio N\u00b01049 (04.05.2011)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Posibilidad de deducir de la renta bruta&nbsp; los desembolsos originados en la construcci\u00f3n de un bypass en camino p\u00fablico de acceso a faena minera. Desembolsos incurridos por una empresa consistentes en la pavimentaci\u00f3n y mejoramiento de una v\u00eda de acceso p\u00fablico, a la cual tiene acceso la comunidad en general<\/strong>.<\/p>\n<\/blockquote>\n\n\n\n<p>Se le solicita al SII que se pronuncie sobre la procedencia de deducir como gasto necesario para producir la renta los desembolsos que efect\u00fae el contribuyente para financiar la construcci\u00f3n de un bypass en un camino p\u00fablico para el acceso a sus faenas.<\/p>\n\n\n\n<p>Se\u00f1ala el SII que, en la medida que exista un convenio suscrito entre la empresa minera ocurrente con el Estado de Chile representado por la Direcci\u00f3n de Vialidad, en virtud del cual se obligue a la primera a concurrir al financiamiento de las obras consistentes en un bypass en la comuna de Pozo Almonte, Regi\u00f3n de Tarapac\u00e1, y considerando que ello redundar\u00e1 en una mejora evidente en el transporte de pasajeros y carga, optimizando sus costos, ser\u00e1 procedente la deducci\u00f3n de su renta bruta de los gastos respectivos, siempre y cuando \u00e9stos se acrediten fehacientemente ante este Servicio y no sean excesivos, considerando la importancia de la empresa, sus rentas declaradas y la rentabilidad del capital, materias que deber\u00e1n ser acreditadas ante las instancias de fiscalizaci\u00f3n.<\/p>\n\n\n\n<p>En virtud&nbsp; de lo anterior, y teniendo presente que la aceptaci\u00f3n de un gasto como necesario para producir la renta requiere que guarde un debida correlaci\u00f3n con los ingresos que contribuye a generar, ello con el fin de imputar a cada per\u00edodo la utilidad real y efectiva sobre la cual corresponde cumplir con las obligaciones tributarias, los gastos analizados deber\u00e1n amortizarse o deducirse en el&nbsp; tiempo de vida \u00fatil del citado bypass, y la parte no amortizada en cada ejercicio quedar\u00e1 sujeta a las normas de actualizaci\u00f3n establecidas en el N\u00b07, del art\u00edculo 41, de la LIR.&nbsp;<\/p>\n\n\n\n<p>Cumpli\u00e9ndose los mismos requisitos y de la misma forma, proceder\u00e1 la deducci\u00f3n de estos gastos para los efectos de la determinaci\u00f3n de la renta imponible operacional minera afecta al Impuesto Espec\u00edfico a la Actividad Minera.<\/p>\n\n\n\n<p>Finalmente, se\u00f1ala que cabe tener presente que si el contribuyente termina sus actividades o cesa de manera definitiva la explotaci\u00f3n del yaciendo de que se trata, el saldo de los gastos que no se haya deducido hasta ese momento, podr\u00e1 ser rebajado de los resultados afectos a los impuestos que correspondan al \u00faltimo ejercicio del contribuyente o al ejercicio en que cese de manera definitiva la explotaci\u00f3n del yacimiento.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-0435a014-4dd2-49f4-8b31-bd566277ca2b\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01049-04.05.2011.doc\">Oficio N\u00b01049 (04.05.2011)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01049-04.05.2011.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-0435a014-4dd2-49f4-8b31-bd566277ca2b\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Posibilidad de deducir de la renta bruta&nbsp; los desembolsos originados en la construcci\u00f3n de un bypass en camino p\u00fablico de acceso a faena minera. Desembolsos incurridos por una empresa consistentes en la pavimentaci\u00f3n y mejoramiento de una v\u00eda de acceso p\u00fablico, a la cual tiene acceso la comunidad en general. Se le solicita al SII &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1049-04-05-2011\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01049 (04.05.2011)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1890,"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-2316","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\u00b01049 (04.05.2011) - 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-n1049-04-05-2011\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01049 (04.05.2011) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Posibilidad de deducir de la renta bruta&nbsp; los desembolsos originados en la construcci\u00f3n de un bypass en camino p\u00fablico de acceso a faena minera. 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