{"id":2536,"date":"2021-04-21T20:54:15","date_gmt":"2021-04-21T20:54:15","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2536"},"modified":"2023-12-05T15:20:15","modified_gmt":"2023-12-05T19:20:15","slug":"oficio-n297-29-01-1982-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n297-29-01-1982-2\/","title":{"rendered":"Oficio N\u00b0297 (29.01.1982)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario de los desembolsos incurridos en actividades mineras. Fija vida \u00fatil a inversiones o bienes utilizados en las actividades mineras.<\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita aclaraci\u00f3n de los conceptos vertidos en el oficio 346 de 1980, respecto del tratamiento tributario de los desembolsos incurridos en plan de expansi\u00f3n de una empresa minera, en especifico la construcci\u00f3n definitiva de un t\u00fanel, puente y otros activos fijos. <\/p>\n\n\n\n<p>A lo consultado el SII se\u00f1ala que, seg\u00fan lo antecedentes aportados todos los desembolsos relacionados con el rubro minero, constituyen un activo inmovilizado, que se afecta con el art\u00edculo 31 N\u00b05 de la LIR, los que deber\u00e1n ser depreciados de acuerdo al r\u00e9gimen general y seg\u00fan la vida \u00fatil que se les haya fijado por la direcci\u00f3n del Servicio de Impuestos Internos, realizando un referencia espec\u00edfica para cada uno de los activos mencionados.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-53ccb386-e37c-4a3f-954c-2e206422772c\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0297-29.01.1982.pdf\">Oficio-N\u00b0297-29.01.1982<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0297-29.01.1982.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-53ccb386-e37c-4a3f-954c-2e206422772c\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario de los desembolsos incurridos en actividades mineras. Fija vida \u00fatil a inversiones o bienes utilizados en las actividades mineras. Se solicita aclaraci\u00f3n de los conceptos vertidos en el oficio 346 de 1980, respecto del tratamiento tributario de los desembolsos incurridos en plan de expansi\u00f3n de una empresa minera, en especifico la construcci\u00f3n definitiva &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n297-29-01-1982-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0297 (29.01.1982)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":2056,"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":[28],"tags":[],"class_list":["post-2536","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-deduccion-gastos-organizacion-y-puesta-marcha-art-31-no9-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\u00b0297 (29.01.1982) - 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\/21\/oficio-n297-29-01-1982-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0297 (29.01.1982) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario de los desembolsos incurridos en actividades mineras. Fija vida \u00fatil a inversiones o bienes utilizados en las actividades mineras. 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