{"id":2571,"date":"2021-04-22T16:03:32","date_gmt":"2021-04-22T16:03:32","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2571"},"modified":"2023-12-05T15:19:16","modified_gmt":"2023-12-05T19:19:16","slug":"oficio-n1559-10-05-1991-4","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1559-10-05-1991-4\/","title":{"rendered":"Oficio N\u00b01559 (10.05.1991)"},"content":{"rendered":"\n
\n

Tratamiento tributario de los desembolsos incurridos en labores mineras de reconocimiento, desarrollo, preparaci\u00f3n y explotaci\u00f3n. Construcci\u00f3n de caminos y t\u00faneles.<\/p>\n<\/blockquote>\n\n\n\n

Contribuyente solicita aclarar el tratamiento tributario aplicable a los desembolsos efectuados en labores de reconocimiento, desarrollo, preparaci\u00f3n y explotaci\u00f3n, adem\u00e1s a ciertos bienes construidos por la empresa. <\/p>\n\n\n\n

El SII hace menci\u00f3n respecto a cada punto consultado, se\u00f1alando c\u00f3mo deber\u00edan ser clasificados dentro de lo que regula la Ley de Impuesto a la Renta. <\/p>\n\n\n\n

Labores de reconocimiento: estos desembolsos formar\u00edan parte de la etapa previa a la producci\u00f3n y venta de minerales, por lo que deber\u00edan considerarse como gastos de organizaci\u00f3n y puesta en marcha que hace referencia el N\u00b09 del articulo 31 de la LIR. <\/p>\n\n\n\n

Labores de desarrollo: estos desembolsos tienen el car\u00e1cter de inversi\u00f3n capitalizable, por lo que deben ser consideradas como activo fijo o inmovilizado sujetas a las normas de depreciaci\u00f3n del N\u00b05 del articulo 31 de la LIR. <\/p>\n\n\n\n

Labores de preparaci\u00f3n: por las caracter\u00edsticas de estos desembolsos formar\u00edan parte del costo del mineral extra\u00eddo. En consecuencia, dichos desembolsos serian valores transitorios del activo que se traspasar\u00e1n al activo realizable como costos de las existencias. <\/p>\n\n\n\n

Labores de explotaci\u00f3n, en este rubro es importante esta labor lo que constituir\u00eda costos directos de explotaci\u00f3n, que se encontrar\u00eda directamente relacionado con la producci\u00f3n. <\/p>\n\n\n\n

Construcci\u00f3n de caminos y t\u00faneles, finalmente este \u00edtem formar\u00eda parte de gastos de mantenci\u00f3n que peri\u00f3dicamente demanden dichos bienes, deber\u00e1n considerarse como gastos generales de explotaci\u00f3n, los que deber\u00e1n imputarse en el ejercicio en que ocurriesen, excepto que fuese una reparaci\u00f3n considerable que agregue valor al bien.<\/p>\n\n\n\n

Oficio-N\u00b01559-10.05.1991<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Tratamiento tributario de los desembolsos incurridos en labores mineras de reconocimiento, desarrollo, preparaci\u00f3n y explotaci\u00f3n. Construcci\u00f3n de caminos y t\u00faneles. Contribuyente solicita aclarar el tratamiento tributario aplicable a los desembolsos efectuados en labores de reconocimiento, desarrollo, preparaci\u00f3n y explotaci\u00f3n, adem\u00e1s a ciertos bienes construidos por la empresa. El SII hace menci\u00f3n respecto a cada punto …<\/p>\n

Oficio N\u00b01559 (10.05.1991)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1874,"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":[33],"tags":[],"class_list":["post-2571","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-correccion-monetaria-bienes-fisicos-activo-inmovilizado-art-41-no2"],"aioseo_notices":[],"yoast_head":"\nOficio N\u00b01559 (10.05.1991) - 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\/22\/oficio-n1559-10-05-1991-4\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01559 (10.05.1991) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario de los desembolsos incurridos en labores mineras de reconocimiento, desarrollo, preparaci\u00f3n y explotaci\u00f3n. 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