{"id":2544,"date":"2021-04-21T21:49:27","date_gmt":"2021-04-21T21:49:27","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2544"},"modified":"2023-12-05T15:19:54","modified_gmt":"2023-12-05T19:19:54","slug":"oficio-n3008-01-08-2000-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n3008-01-08-2000-2\/","title":{"rendered":"Oficio N\u00b03008 (01.08.2000)"},"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 forma previa a la explotaci\u00f3n comercial de un yacimiento minero.<\/p>\n<\/blockquote>\n\n\n\n<p>Contribuyente consulta respecto de la situaci\u00f3n tributaria de una sociedad contractual minera con FUT negativo e IVA acumulado, la que actualmente de pretende vender a una sociedad interesada en adquirir el 100% de sus acciones. <\/p>\n\n\n\n<p>Las p\u00e9rdidas tributarias se generaron por el reconocimiento de gasto por desembolsos de prospecci\u00f3n, exploraci\u00f3n y actividades pre-operacionales del proyecto minero, incluyendo el valor asignado a las pertenencias mineras. <\/p>\n\n\n\n<p>Por otra parte, el IVA acumulado se debe a una operaci\u00f3n realizada, donde se adquiri\u00f3 parte del proyecto minero y no existen mas operaciones afectas a este impuesto. <\/p>\n\n\n\n<p>El SII se\u00f1ala que el valor de la pertenencia minera, ya sea adquirido o asignado debe formar parte del costo del mineral extra\u00eddo seg\u00fan lo establece el art\u00edculo 30 de la LIR, y no mediante su traspaso del valor total de la pertenencia al costo directo. <\/p>\n\n\n\n<p>En cuanto al IVA acumulado, cabe se\u00f1alar que para que una adquisici\u00f3n de bienes o utilizaci\u00f3n de servicios genere derecho a cr\u00e9dito fiscal, es requisito b\u00e1sico que quien soporta el IVA sea contribuyente del mismo y que las operaciones se encuentren gravadas con dicho impuesto. <\/p>\n\n\n\n<p>En consecuencia si la \u00fanica adquisici\u00f3n fue la pertenencia minera, seg\u00fan los antecedentes dicha operaci\u00f3n no se encontrar\u00eda gravada con dicho impuesto y, por lo tanto, el impuesto soportado no dar\u00eda derecho a cr\u00e9dito fiscal.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-5ad7d2aa-ab10-4004-9d1e-d87e471d4ae3\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b03008-01.08.2000.pdf\">Oficio-N\u00b03008-01.08.2000<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b03008-01.08.2000.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-5ad7d2aa-ab10-4004-9d1e-d87e471d4ae3\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario de los desembolsos incurridos en forma previa a la explotaci\u00f3n comercial de un yacimiento minero. Contribuyente consulta respecto de la situaci\u00f3n tributaria de una sociedad contractual minera con FUT negativo e IVA acumulado, la que actualmente de pretende vender a una sociedad interesada en adquirir el 100% de sus acciones. Las p\u00e9rdidas tributarias &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n3008-01-08-2000-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b03008 (01.08.2000)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1888,"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-2544","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\u00b03008 (01.08.2000) - 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-n3008-01-08-2000-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b03008 (01.08.2000) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario de los desembolsos incurridos en forma previa a la explotaci\u00f3n comercial de un yacimiento minero. 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