{"id":2549,"date":"2021-04-21T22:05:27","date_gmt":"2021-04-21T22:05:27","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2549"},"modified":"2023-12-05T15:19:42","modified_gmt":"2023-12-05T19:19:42","slug":"oficio-n4262-17-10-2006-4","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n4262-17-10-2006-4\/","title":{"rendered":"Oficio N\u00b04262 (17.10.2006)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario de los gastos incurridos en labores mineras de desarrollo construidas en pertenencias mineras arrendadas. Normas sobre depreciaci\u00f3n.<\/p>\n<\/blockquote>\n\n\n\n<p>Contribuyente solicita un pronunciamiento al SII respecto del tratamiento tributario que debe aplicarse en el caso de una empresa minera que lleva a cabo labores de preparaci\u00f3n y desarrollo (organizaci\u00f3n y puesta en marcha) en una pertenencia minera que explota a t\u00edtulo de arrendatario.<\/p>\n\n\n\n<p>El SII se\u00f1ala respecto a lo expuesto que si bien incurre en labores de desarrollo, estas no pueden ser consideradas inversiones en bienes f\u00edsicos del activo fijo, ya que el contribuyente no es due\u00f1o sino arrendatario de la pertenencia minera. <\/p>\n\n\n\n<p>Por lo anterior es que los desembolsos efectuados en dichas labores de desarrollo deben considerarse como gastos de organizaci\u00f3n y puesta en marcha, rebaj\u00e1ndose en conformidad con lo dispuesto en el art\u00edculo 31 N\u00b09 de la Ley de Impuesto a la Renta.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-1e432536-9ae7-401b-a903-aa0de4418f9e\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b04262-17.10.2006.pdf\">Oficio N\u00b04262 (17.10.2006)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b04262-17.10.2006.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-1e432536-9ae7-401b-a903-aa0de4418f9e\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario de los gastos incurridos en labores mineras de desarrollo construidas en pertenencias mineras arrendadas. Normas sobre depreciaci\u00f3n. Contribuyente solicita un pronunciamiento al SII respecto del tratamiento tributario que debe aplicarse en el caso de una empresa minera que lleva a cabo labores de preparaci\u00f3n y desarrollo (organizaci\u00f3n y puesta en marcha) en una &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n4262-17-10-2006-4\/\"> <span class=\"screen-reader-text\">Oficio N\u00b04262 (17.10.2006)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1885,"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-2549","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\u00b04262 (17.10.2006) - 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-n4262-17-10-2006-4\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b04262 (17.10.2006) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario de los gastos incurridos en labores mineras de desarrollo construidas en pertenencias mineras arrendadas. 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Contribuyente solicita un pronunciamiento al SII respecto del tratamiento tributario que debe aplicarse en el caso de una empresa minera que lleva a cabo labores de preparaci\u00f3n y desarrollo (organizaci\u00f3n y puesta en marcha) en una &hellip; Oficio N\u00b04262 (17.10.2006) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n4262-17-10-2006-4\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-21T22:05:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:19:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-47.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=\"1 minuto\" \/>\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-n4262-17-10-2006-4\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n4262-17-10-2006-4\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b04262 (17.10.2006)\",\"datePublished\":\"2021-04-21T22:05:27+00:00\",\"dateModified\":\"2023-12-05T19:19:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n4262-17-10-2006-4\/\"},\"wordCount\":159,\"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-n4262-17-10-2006-4\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/21\/oficio-n4262-17-10-2006-4\/\",\"name\":\"Oficio N\u00b04262 (17.10.2006) - 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