{"id":2546,"date":"2021-04-21T21:51:01","date_gmt":"2021-04-21T21:51:01","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2546"},"modified":"2023-12-05T15:19:48","modified_gmt":"2023-12-05T19:19:48","slug":"oficio-n1377-09-05-2005","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n1377-09-05-2005\/","title":{"rendered":"Oficio N\u00b01377 (09.05.2005)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario aplicable a los denominados \u201cinventarios intermedios\u00bb de mineral de baja ley.<\/p>\n<\/blockquote>\n\n\n\n<p>Contribuyente consulta el tratamiento tributario aplicable a los denominados \u201cinventarios intermedios de mineral de baja ley\u201d. <\/p>\n\n\n\n<p>El SII se\u00f1ala, que el valor que se le asigne a los \u00abinventarios intermedios\u00bb sobre la base de una estimaci\u00f3n, s\u00f3lo debe considerarse para efectos financieros, es decir, que no se considerara ni como un ingreso en el momento de su valorizaci\u00f3n, ni tampoco como costo en el evento de la futura venta del mineral extra\u00eddo. <\/p>\n\n\n\n<p>Lo anterior, considerando que cuando se dio inicio a la explotaci\u00f3n de la pertenencia minera, los gastos incurridos en la extracci\u00f3n del material que no fue sometido a proceso para su venta, fueron registrados para efectos tributarios como un gasto de organizaci\u00f3n y puesta en marcha. <\/p>\n\n\n\n<p>Agrega, que este material conten\u00eda material est\u00e9ril sin valor econ\u00f3mico y material con una ley inferior a la ley de corte del periodo, el cual se acumul\u00f3 para un eventual procesamiento futuro. <\/p>\n\n\n\n<p>Sin embargo, en el caso planteado por el consultante, el SII se\u00f1ala que los desembolsos incurridos en la extracci\u00f3n del material que forma los inventarios intermedios a que alude, no podr\u00edan ser calificados como gastos de organizaci\u00f3n y puesta en marcha, pues se trata de sumas destinadas a labores de explotaci\u00f3n, de acuerdo a lo que el Servicio ha entendido por tales en diversos pronunciamientos, como ejemplo el Ord. N\u00b0 1.559, de 1991.<\/p>\n\n\n\n<p>Ahora bien, tales desembolsos, al igual que todos los dem\u00e1s incurridos en la obtenci\u00f3n de mineral que se procesa, constituyen el costo del material que se extrae y vende, el que, seg\u00fan dice el contribuyente, actualmente corresponde al mineral de mayor ley. Dichas sumas forman parte del costo directo del mineral a medida que se vaya extrayendo; mientras no se realice la extracci\u00f3n del mineral, esos desembolsos deben mantenerse en el activo transitorio para ir imput\u00e1ndose en su oportunidad al costo directo del material extra\u00eddo.<\/p>\n\n\n\n<p>Por otra parte, los desembolsos que \u00fanicamente son necesarios para producir el activo denominado \u201cinventarios intermedios\u201d, como ser\u00edan los correspondientes a las labores para segregarlo del material est\u00e9ril, forman parte del costo directo de esos bienes solamente, el que podr\u00e1 reconocerse en resultados al momento de su enajenaci\u00f3n.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-a06610f4-5d18-4447-ba3e-1e1f4e27b02c\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01377-09.05.2005.docx\">Oficio N\u00b01377 (09.05.2005)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01377-09.05.2005.docx\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a06610f4-5d18-4447-ba3e-1e1f4e27b02c\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario aplicable a los denominados \u201cinventarios intermedios\u00bb de mineral de baja ley. Contribuyente consulta el tratamiento tributario aplicable a los denominados \u201cinventarios intermedios de mineral de baja ley\u201d. El SII se\u00f1ala, que el valor que se le asigne a los \u00abinventarios intermedios\u00bb sobre la base de una estimaci\u00f3n, s\u00f3lo debe considerarse para efectos financieros, &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n1377-09-05-2005\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01377 (09.05.2005)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1887,"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-2546","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\u00b01377 (09.05.2005) - 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-n1377-09-05-2005\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01377 (09.05.2005) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario aplicable a los denominados \u201cinventarios intermedios\u00bb de mineral de baja ley. 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El SII se\u00f1ala, que el valor que se le asigne a los \u00abinventarios intermedios\u00bb sobre la base de una estimaci\u00f3n, s\u00f3lo debe considerarse para efectos financieros, &hellip; Oficio N\u00b01377 (09.05.2005) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n1377-09-05-2005\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-21T21:51:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:19:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-49.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marjorie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marjorie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n1377-09-05-2005\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n1377-09-05-2005\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b01377 (09.05.2005)\",\"datePublished\":\"2021-04-21T21:51:01+00:00\",\"dateModified\":\"2023-12-05T19:19:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n1377-09-05-2005\/\"},\"wordCount\":397,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Deducci\u00f3n Gastos Organizaci\u00f3n y Puesta Marcha (Art. 31 N\u00ba9 LIR)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n1377-09-05-2005\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n1377-09-05-2005\/\",\"name\":\"Oficio N\u00b01377 (09.05.2005) - 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