{"id":2324,"date":"2021-04-16T21:17:41","date_gmt":"2021-04-16T21:17:41","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2324"},"modified":"2023-12-05T15:21:51","modified_gmt":"2023-12-05T19:21:51","slug":"oficio-n1850-24-06-2016","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1850-24-06-2016\/","title":{"rendered":"Oficio N\u00b01850 (24.06.2016)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Determinaci\u00f3n respecto a si corresponde incluir el IVA dentro del monto de la garant\u00eda financiera que deben otorgar las empresas mineras con ocasi\u00f3n del cierre de faenas mineras.<\/p>\n<\/blockquote>\n\n\n\n<p>Se le solicita al SII un pronunciamiento respecto a si corresponde incluir el Impuesto al Valor Agregado (IVA) en el monto de la garant\u00eda financiera que deben otorgar las empresas mineras, conforme a la Ley N\u00b020.551 que Regula el Cierre de Faenas e Instalaciones Mineras del 2011. <\/p>\n\n\n\n<p>El SII que, de acuerdo al art\u00edculo 6, letra A), N\u00b01, del C\u00f3digo Tributario, el Director no puede pronunciarse sobre el monto de la garant\u00eda que debe extender la empresa minera o el empresario minero para asegurar el \u00edntegro y oportuno cumplimiento del plan de cierre, particularmente si dicha suma debe contemplar el IVA soportado y pagado en la adquisici\u00f3n de bienes y servicios requeridos para el cierre de las faenas mineras. <\/p>\n\n\n\n<p>Sin perjuicio de ello, informa que en toda adquisici\u00f3n de bienes corporales muebles y servicios afectos a IVA, el adquirente debe pagar el IVA que se recarga en la operaci\u00f3n junto con el precio del bien o servicio, lo cual implica que si no se contempla dicho gravamen dentro del monto de la garant\u00eda, \u00e9sta no cubrir\u00e1 el valor que debe enterar SERNAGEOMIN por los bienes o servicios requeridos para la ejecuci\u00f3n del plan de cierre. <\/p>\n\n\n\n<p>La constituci\u00f3n de dicha garant\u00eda incluyendo el IVA respectivo, es sin perjuicio de la facultad posterior del adquirente o beneficiario del servicio, en este caso de la empresa minera o el empresario minero, en la medida que sea contribuyente de IVA o exportador, de recuperar dicho tributo, sea en la forma de imputarlo como cr\u00e9dito fiscal de acuerdo al procedimiento normal que establece el Decreto Ley N\u00b0 825 de 1974, o bien, conforme a lo dispuesto en el art\u00edculo 59 de la Ley N\u00b0 20.551.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-0781398e-31a5-40a0-bd14-46efbb32406f\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01850-24.06.2016.doc\">Oficio-N\u00b01850-24.06.2016<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01850-24.06.2016.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-0781398e-31a5-40a0-bd14-46efbb32406f\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Determinaci\u00f3n respecto a si corresponde incluir el IVA dentro del monto de la garant\u00eda financiera que deben otorgar las empresas mineras con ocasi\u00f3n del cierre de faenas mineras. Se le solicita al SII un pronunciamiento respecto a si corresponde incluir el Impuesto al Valor Agregado (IVA) en el monto de la garant\u00eda financiera que deben &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1850-24-06-2016\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01850 (24.06.2016)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1887,"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-2324","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\u00b01850 (24.06.2016) - 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-n1850-24-06-2016\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01850 (24.06.2016) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Determinaci\u00f3n respecto a si corresponde incluir el IVA dentro del monto de la garant\u00eda financiera que deben otorgar las empresas mineras con ocasi\u00f3n del cierre de faenas mineras. Se le solicita al SII un pronunciamiento respecto a si corresponde incluir el Impuesto al Valor Agregado (IVA) en el monto de la garant\u00eda financiera que deben &hellip; Oficio N\u00b01850 (24.06.2016) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1850-24-06-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-16T21:17:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:21:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-49.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marjorie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marjorie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1850-24-06-2016\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1850-24-06-2016\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b01850 (24.06.2016)\",\"datePublished\":\"2021-04-16T21:17:41+00:00\",\"dateModified\":\"2023-12-05T19:21:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1850-24-06-2016\/\"},\"wordCount\":323,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Gastos Necesario Mineros (Art. 31 inc. 1 LIR)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1850-24-06-2016\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1850-24-06-2016\/\",\"name\":\"Oficio N\u00b01850 (24.06.2016) - 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