{"id":2538,"date":"2021-04-21T20:56:31","date_gmt":"2021-04-21T20:56:31","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2538"},"modified":"2023-12-05T15:20:08","modified_gmt":"2023-12-05T19:20:08","slug":"oficio-n1734-15-05-1985-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n1734-15-05-1985-2\/","title":{"rendered":"Oficio N\u00b01734 (15.05.1985)"},"content":{"rendered":"\n
\n

Establece normas de depreciaci\u00f3n a bienes del activo inmovilizado que indica. <\/p>\n<\/blockquote>\n\n\n\n

Contribuyente solicita ratificaci\u00f3n del procedimiento de depreciaci\u00f3n de los bienes f\u00edsicos del activo inmovilizado, el cuanto a: <\/p>\n\n\n\n

I.- Dejar de aplicar la vida \u00fatil fijada mediante resoluci\u00f3n del SII. <\/p>\n\n\n\n

Sobre el particular, el SII accede a la petici\u00f3n del contribuyente, se\u00f1alando que no existe inconveniente a lo planteado, sin embargo, para tales efecto la Direcci\u00f3n Regional respectiva, deber\u00eda emitir una nueva resoluci\u00f3n que derogue la anterior.<\/p>\n\n\n\n

II.- Aplicar la vida \u00fatil establecida para la actividad minera. <\/p>\n\n\n\n

Respecto a la vida \u00fatil a considerar, se\u00f1ala el SII que se regir\u00e1n por los plazos de depreciaci\u00f3n se\u00f1alados en a Circular N\u00b0132 de 1975, que se refiere a la actividad minera.<\/p>\n\n\n\n

III.- Aplicar procedimiento de depreciaci\u00f3n derivado del cambio de r\u00e9gimen que se solicita. <\/p>\n\n\n\n

Los efectos de realizar cambio de r\u00e9gimen de depreciaci\u00f3n de aquellos bienes afectos a factores de amortizaci\u00f3n de la Resoluci\u00f3n N\u00b01557 de 1955, la vida \u00fatil se calcular\u00e1 proporcionalmente al tiempo que falte por cumplir el total del plazo estipulado, en relaci\u00f3n con la circular antes mencionada.<\/p>\n\n\n\n

IV.- Contabilizar a US $ 1 el valor residual de los bienes, atendido que la contabilidad se lleva en esa moneda. <\/p>\n\n\n\n

De acuerdo al inciso segundo del N\u00b05 del art\u00edculo 31, el valor residual del bien debe ser registrado en la contabilidad en el monto de un peso y en el caso que se plantea, al valor equivalente en la moneda extranjera.<\/p>\n\n\n\n

V.- Considerar gastos amortizables hasta en 6 ejercicios los desembolsos en instalaciones, mejoras y construcciones en inmuebles ajenos.
Los desembolsos en instalaciones, mejoras y construcciones efectuados en inmuebles de propiedad fiscal entregados en concesi\u00f3n a la empresa, los cuales no podr\u00e1n considerarse un activo inmovilizado por considerarse un inmueble por adherencia, por lo que se considerar\u00e1n gastos de organizaci\u00f3n y puesta en marcha y podr\u00e1n ser amortizados en seis periodos comerciales consecutivos, de acuerdo al N\u00b0 9 del Art. 31 de la LIR.<\/p>\n\n\n\n

Oficio-N\u00b01734-15.05.1985<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Establece normas de depreciaci\u00f3n a bienes del activo inmovilizado que indica. Contribuyente solicita ratificaci\u00f3n del procedimiento de depreciaci\u00f3n de los bienes f\u00edsicos del activo inmovilizado, el cuanto a: I.- Dejar de aplicar la vida \u00fatil fijada mediante resoluci\u00f3n del SII. Sobre el particular, el SII accede a la petici\u00f3n del contribuyente, se\u00f1alando que no existe …<\/p>\n

Oficio N\u00b01734 (15.05.1985)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":2054,"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-2538","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":"\nOficio N\u00b01734 (15.05.1985) - 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-n1734-15-05-1985-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01734 (15.05.1985) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Establece normas de depreciaci\u00f3n a bienes del activo inmovilizado que indica. 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