{"id":2358,"date":"2021-04-16T21:52:46","date_gmt":"2021-04-16T21:52:46","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2358"},"modified":"2023-12-05T15:20:56","modified_gmt":"2023-12-05T19:20:56","slug":"oficio-n1132-22-03-1994","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1132-22-03-1994\/","title":{"rendered":"Oficio N\u00b01132 (22.03.1994)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Construcci\u00f3n de t\u00faneles de acceso permanente para la explotaci\u00f3n de yacimiento minero, a\u00f1os vida \u00fatil y r\u00e9gimen de depreciaci\u00f3n.<\/p>\n<\/blockquote>\n\n\n\n<p>Empresa minera realiza construcci\u00f3n de t\u00faneles de acceso permanentes para acceso a faena minera de explotaci\u00f3n de un yacimiento de oro, y cuya vida \u00fatil fue fijada por el SII, debe sujetarse al r\u00e9gimen de depreciaci\u00f3n del Art. 31 N\u00b0 5 de la Ley de Impuesto a la Renta, considerando 25 a\u00f1o para depreciaci\u00f3n normal y 8 a\u00f1os para depreciaci\u00f3n acelerada. <\/p>\n\n\n\n<p>No obstante lo anterior, de acuerdo al inciso 3\u00b0, del N\u00b0 5 del Art. 31, respecto de aquellos bienes que se hubieron hecho inservibles antes de consumir completamente su vida \u00fatil, podr\u00e1 aumentarse al doble la depreciaci\u00f3n correspondiente, a partir del ejercicio que ocurra tal situaci\u00f3n.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-3ff1fd06-a54c-44e1-a7ae-fb1b8dc96cbb\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01132-22.03.1994.pdf\">Oficio N\u00b01132 (22.03.1994)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01132-22.03.1994.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-3ff1fd06-a54c-44e1-a7ae-fb1b8dc96cbb\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Construcci\u00f3n de t\u00faneles de acceso permanente para la explotaci\u00f3n de yacimiento minero, a\u00f1os vida \u00fatil y r\u00e9gimen de depreciaci\u00f3n. Empresa minera realiza construcci\u00f3n de t\u00faneles de acceso permanentes para acceso a faena minera de explotaci\u00f3n de un yacimiento de oro, y cuya vida \u00fatil fue fijada por el SII, debe sujetarse al r\u00e9gimen de depreciaci\u00f3n &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n1132-22-03-1994\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01132 (22.03.1994)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1876,"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":[26],"tags":[],"class_list":["post-2358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-deduccion-gastos-depreciacion-activo-fijo-art-31-no5-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\u00b01132 (22.03.1994) - 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-n1132-22-03-1994\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01132 (22.03.1994) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Construcci\u00f3n de t\u00faneles de acceso permanente para la explotaci\u00f3n de yacimiento minero, a\u00f1os vida \u00fatil y r\u00e9gimen de depreciaci\u00f3n. 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