{"id":2361,"date":"2021-04-16T21:54:34","date_gmt":"2021-04-16T21:54:34","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2361"},"modified":"2023-12-05T15:20:50","modified_gmt":"2023-12-05T19:20:50","slug":"oficio-n863-22-04-1997","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n863-22-04-1997\/","title":{"rendered":"Oficio N\u00b0863 (22.04.1997)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Se solicita cambio de r\u00e9gimen de depreciaci\u00f3n de los bienes del activo inmovilizado de una sociedad contractual minera de acuerdo al Art. 31 N\u00b0 5 de la LIR.<\/p>\n<\/blockquote>\n\n\n\n<p>El SII se\u00f1ala que cada Direcci\u00f3n Regional se encuentra facultada para modificar el r\u00e9gimen de depreciaci\u00f3n, a petici\u00f3n del contribuyente o del comit\u00e9 de inversi\u00f3n extranjera. <\/p>\n\n\n\n<p>Sin embargo, el SII estima que el organismo requirente no se encuentra ejerciendo el derecho de solicitar el cambio de r\u00e9gimen de depreciaci\u00f3n que contempla la norma legal del articulo 31 N\u00b0 5 de la LIR, sino que s\u00f3lo se ha limitado a trasladar la presentaci\u00f3n del contribuyente, sin se\u00f1alar expresamente que se modifique el r\u00e9gimen de depreciaci\u00f3n.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-ce11a691-5c1c-4b16-bb13-ac0a3a5d344e\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0863-22.04.1997.pdf\">Oficio N\u00b0863 (22.04.1997)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0863-22.04.1997.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ce11a691-5c1c-4b16-bb13-ac0a3a5d344e\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Se solicita cambio de r\u00e9gimen de depreciaci\u00f3n de los bienes del activo inmovilizado de una sociedad contractual minera de acuerdo al Art. 31 N\u00b0 5 de la LIR. El SII se\u00f1ala que cada Direcci\u00f3n Regional se encuentra facultada para modificar el r\u00e9gimen de depreciaci\u00f3n, a petici\u00f3n del contribuyente o del comit\u00e9 de inversi\u00f3n extranjera. Sin &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n863-22-04-1997\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0863 (22.04.1997)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1875,"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-2361","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\u00b0863 (22.04.1997) - 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-n863-22-04-1997\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0863 (22.04.1997) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Se solicita cambio de r\u00e9gimen de depreciaci\u00f3n de los bienes del activo inmovilizado de una sociedad contractual minera de acuerdo al Art. 31 N\u00b0 5 de la LIR. 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