{"id":2364,"date":"2021-04-16T21:58:19","date_gmt":"2021-04-16T21:58:19","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2364"},"modified":"2023-12-05T15:20:33","modified_gmt":"2023-12-05T19:20:33","slug":"oficio-n4629-07-10-2004","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n4629-07-10-2004\/","title":{"rendered":"Oficio N\u00b04629 (07.10.2004)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario (vida \u00fatil) de los neum\u00e1ticos para faenas mineras frente a las normas del N\u00b05 del art\u00edculo 31 de la Ley de la Renta.<\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita un pronunciamiento sobre la vida \u00fatil de los bienes que conforman el activo inmovilizado para los efectos de su depreciaci\u00f3n tributaria.<\/p>\n\n\n\n<p>Para aquellos bienes f\u00edsicos del activo inmovilizado que no se comprendan en forma gen\u00e9rica o expresamente en las tablas establecidas para tales efectos, en principio el propio contribuyente, deber\u00e1 fijarle la vida \u00fatil a dichos bienes, asimil\u00e1ndolos a aquellos que tengan las mismas caracter\u00edsticas o sean similares a los contenidos en las mencionadas tablas.<\/p>\n\n\n\n<p>El SII se\u00f1ala que dichos activos no debiesen ser considerados como un bien separado, sino que son parte integral del veh\u00edculo, a los cuales se ha fijado una vida \u00fatil.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-21d06f5f-6805-4e84-b173-6d26f8a9ade6\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b04629-07.10.2004.doc\">Oficio-N\u00b04629-07.10.2004<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b04629-07.10.2004.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-21d06f5f-6805-4e84-b173-6d26f8a9ade6\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario (vida \u00fatil) de los neum\u00e1ticos para faenas mineras frente a las normas del N\u00b05 del art\u00edculo 31 de la Ley de la Renta. Se solicita un pronunciamiento sobre la vida \u00fatil de los bienes que conforman el activo inmovilizado para los efectos de su depreciaci\u00f3n tributaria. Para aquellos bienes f\u00edsicos del activo inmovilizado &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n4629-07-10-2004\/\"> <span class=\"screen-reader-text\">Oficio N\u00b04629 (07.10.2004)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1873,"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-2364","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\u00b04629 (07.10.2004) - 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-n4629-07-10-2004\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b04629 (07.10.2004) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario (vida \u00fatil) de los neum\u00e1ticos para faenas mineras frente a las normas del N\u00b05 del art\u00edculo 31 de la Ley de la Renta. 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