{"id":2600,"date":"2021-04-22T16:48:20","date_gmt":"2021-04-22T16:48:20","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2600"},"modified":"2023-12-05T15:18:18","modified_gmt":"2023-12-05T19:18:18","slug":"oficio-n4273-26-10-2005","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n4273-26-10-2005\/","title":{"rendered":"Oficio N\u00b04273 (26.10.2005)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ventas a futuro. S\u00f3lo pueden considerarse para el c\u00e1lculo del valor a que se refiere el art\u00edculo 5\u00b0 transitorio de la Ley N\u00b0 20.026, citado, las ventas f\u00edsicas del producto efectuadas en el ejercicio correspondiente al a\u00f1o 2004 y las ventas a futuro contratadas, con fecha de vencimiento en ese mismo periodo, siempre que las posiciones no se hayan cancelado anticipadamente y en definitiva, se hayan verificado las ventas respectivas ese a\u00f1o, entreg\u00e1ndose el activo objeto del contrato por la parte vendedora al precio acordado.<\/p>\n\n\n\n<p><\/p>\n<\/blockquote>\n\n\n\n<p>Contribuyente le solicita al SII que informe si es posible considerar para el cumplimiento de la condici\u00f3n referida en el n\u00famero 1\u00b0 del art\u00edculo 5\u00b0 transitorio de la Ley N\u00b0 20.026, las ventas f\u00edsicas efectuadas durante el a\u00f1o 2004 y las ventas a futuro que se contraten efectivamente durante dicho a\u00f1o, con vencimiento durante el mismo a\u00f1o 2004 y durante el a\u00f1o 2005. Indica que a efectos de dar respuesta, se solicita indicar cu\u00e1l es el criterio que, a juicio del SII debe ser aplicado en este caso. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el SII que, s\u00f3lo pueden considerarse para el c\u00e1lculo del valor a que se refiere el art\u00edculo 5\u00b0 transitorio, las ventas f\u00edsicas del producto efectuadas en el ejercicio correspondiente al a\u00f1o 2004 y las ventas a futuro contratadas, con fecha de vencimiento en ese mismo periodo, siempre que las posiciones no se hayan cancelado anticipadamente y, en definitiva, se hayan verificado las ventas respectivas ese a\u00f1o, entreg\u00e1ndose el activo objeto del contrato por la parte vendedora al precio acordado. <\/p>\n\n\n\n<p>En consecuencia, no pueden considerarse, las ventas a futuro que, si bien estipulaban una \u00e9poca de vencimiento en el ejercicio 2004, las posiciones fueron canceladas antes, y las pactadas con vencimiento en el a\u00f1o 2005, que aunque llegaran a cumplirse, se encontrar\u00edan fuera del ejercicio previsto en la ley.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-2e4b4be4-62be-4255-9ecf-1075c72558f4\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b04273-26.10.2005.pdf\">Oficio N\u00b04273 (26.10.2005)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b04273-26.10.2005.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-2e4b4be4-62be-4255-9ecf-1075c72558f4\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ventas a futuro. S\u00f3lo pueden considerarse para el c\u00e1lculo del valor a que se refiere el art\u00edculo 5\u00b0 transitorio de la Ley N\u00b0 20.026, citado, las ventas f\u00edsicas del producto efectuadas en el ejercicio correspondiente al a\u00f1o 2004 y las ventas a futuro contratadas, con fecha de vencimiento en ese mismo periodo, siempre que las &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n4273-26-10-2005\/\"> <span class=\"screen-reader-text\">Oficio N\u00b04273 (26.10.2005)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1840,"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":[39],"tags":[],"class_list":["post-2600","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuesto-especifico-a-la-actividad-minera-art-64-bis"],"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\u00b04273 (26.10.2005) - 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\/22\/oficio-n4273-26-10-2005\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b04273 (26.10.2005) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Ventas a futuro. S\u00f3lo pueden considerarse para el c\u00e1lculo del valor a que se refiere el art\u00edculo 5\u00b0 transitorio de la Ley N\u00b0 20.026, citado, las ventas f\u00edsicas del producto efectuadas en el ejercicio correspondiente al a\u00f1o 2004 y las ventas a futuro contratadas, con fecha de vencimiento en ese mismo periodo, siempre que las &hellip; Oficio N\u00b04273 (26.10.2005) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n4273-26-10-2005\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-22T16:48:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:18:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-2.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\/22\/oficio-n4273-26-10-2005\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n4273-26-10-2005\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b04273 (26.10.2005)\",\"datePublished\":\"2021-04-22T16:48:20+00:00\",\"dateModified\":\"2023-12-05T19:18:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n4273-26-10-2005\/\"},\"wordCount\":322,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Impuesto Espec\u00edfico a la Actividad Minera (ART. 64 BIS)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n4273-26-10-2005\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n4273-26-10-2005\/\",\"name\":\"Oficio N\u00b04273 (26.10.2005) - 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