{"id":2615,"date":"2021-04-22T17:01:33","date_gmt":"2021-04-22T17:01:33","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2615"},"modified":"2023-12-05T15:17:24","modified_gmt":"2023-12-05T19:17:24","slug":"oficio-n2802-01-10-2007","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/","title":{"rendered":"Oficio N\u00b02802 (01.10.2007)"},"content":{"rendered":"\n
\n

Precisiones y alcances respecto de la aplicaci\u00f3n de las normas contenidas en el art\u00edculo 64 bis de la Ley de la Renta sobre el Impuesto Espec\u00edfico a la Actividad Minera (IEAM).<\/p>\n<\/blockquote>\n\n\n\n

Se solicita un pronunciamiento en torno a una serie de interpretaciones que se formulan relativas a la aplicaci\u00f3n del Impuesto Espec\u00edfico a la Actividad Minera, articulo 64 Bs de la LIR, que afecta a la renta operacional de la actividad minera obtenida por un explotador minero. Respecto de las consultas formuladas, se\u00f1ala el SII:<\/p>\n\n\n\n

a) Cabe expresar que el N\u00b0 3 del inciso segundo del art\u00edculo 64 bis de la Ley de la Renta define lo que debe entenderse por el t\u00e9rmino \u201cventa\u201d para los efectos de lo dispuesto en este mismo art\u00edculo, se\u00f1alando que es todo acto jur\u00eddico celebrado por el explotador minero que tenga por finalidad o pueda producir el efecto de transferir la propiedad de un producto minero. A su vez, el N\u00b0 2 de esta misma disposici\u00f3n y para los mismos efectos ya se\u00f1alados, define el concepto \u201cproducto minero\u201d como la sustancia mineral de car\u00e1cter concesible ya extra\u00edda, haya o no sido objeto de beneficio, en cualquier estado productivo en que se encuentre. Por su parte, el N\u00b0 1 de la referida disposici\u00f3n, define el concepto de \u201cexplotador minero\u201d, como toda persona natural o jur\u00eddica que extraiga sustancias minerales de car\u00e1cter concesible y las venda en cualquier estado productivo que se encuentren.

c) El art\u00edculo 64 bis de la Ley de la Renta establece que para los efectos de determinar la tasa de impuesto a aplicar, se deber\u00e1 considerar el valor total de las ventas de productos mineros del conjunto de las personas relacionadas con el explotador minero, que puedan ser considerados explotadores mineros de acuerdo al numeral 1), del inciso segundo del citado art\u00edculo y que realicen dichas ventas, y que se entender\u00e1 por personas relacionadas aqu\u00e9llas a que se refiere el numeral 2\u00b0, del art\u00edculo 34 de la ley del ramo. Por su parte, el numeral 2\u00b0 del art\u00edculo 34 de la Ley de la Renta se remite a su vez para estos efectos al art\u00edculo 20 N\u00b0 1 letra b), de la misma ley.

d) Cabe expresar que el inciso s\u00e9ptimo del art\u00edculo 64 bis de la Ley de la Renta, dispone que se entender\u00e1 por renta imponible operacional para los efectos de este art\u00edculo, la que resulte de efectuar los ajustes que se\u00f1ala a trav\u00e9s de sus 4 numerales.

e) Procede expresar que la deducci\u00f3n que dispone el N\u00b0 4 del inciso s\u00e9ptimo del art\u00edculo 64 bis, para los fines de la determinaci\u00f3n de la
renta imponible operacional a que se refiere este art\u00edculo, dice estricta relaci\u00f3n con el agregado que dispone la letra c) del N\u00b0 3 del mismo inciso.
En relaci\u00f3n con este punto, cabe se\u00f1alar que de acuerdo a lo dispuesto por el articulo 64 bis de la LlR, para la determinaci\u00f3n de la base imponible del impuesto espec\u00edfico a la miner\u00eda, de los ingresos provenientes directamente de la venta de productos mineros deben rebajarse todos los costos y gastos necesarios para producir dichos ingresos, dentro de los cuales dicha norma legal acepta que se rebaje como un costo o gasto asociado a dichos ingresos la depreciaci\u00f3n normal de los bienes f\u00edsicos del activo inmovilizado, y no la depreciaci\u00f3n acelerada de tales bienes, efectuando para estos efectos el ajuste que el referido precepto legal establece en su inciso s\u00e9ptimo.

f) Finalmente, cabe expresar que el art\u00edculo 64 bis de la Ley de la Renta para la determinaci\u00f3n de la renta imponible operacional s\u00f3lo acepta la amortizaci\u00f3n de los gastos de organizaci\u00f3n y puesta en marcha, efectuada \u00e9sta en forma proporcional en un per\u00edodo m\u00e1ximo de 6 a\u00f1os, y en ning\u00fan
caso, cuando dicha amortizaci\u00f3n se realice en un per\u00edodo inferior a dicho plazo. <\/p>\n\n\n\n

<\/p>\n\n\n\n

Oficio-N\u00b02802-01.10.2007<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Precisiones y alcances respecto de la aplicaci\u00f3n de las normas contenidas en el art\u00edculo 64 bis de la Ley de la Renta sobre el Impuesto Espec\u00edfico a la Actividad Minera (IEAM). Se solicita un pronunciamiento en torno a una serie de interpretaciones que se formulan relativas a la aplicaci\u00f3n del Impuesto Espec\u00edfico a la Actividad …<\/p>\n

Oficio N\u00b02802 (01.10.2007)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1845,"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-2615","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":"\nOficio N\u00b02802 (01.10.2007) - 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-n2802-01-10-2007\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02802 (01.10.2007) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Precisiones y alcances respecto de la aplicaci\u00f3n de las normas contenidas en el art\u00edculo 64 bis de la Ley de la Renta sobre el Impuesto Espec\u00edfico a la Actividad Minera (IEAM). Se solicita un pronunciamiento en torno a una serie de interpretaciones que se formulan relativas a la aplicaci\u00f3n del Impuesto Espec\u00edfico a la Actividad … Oficio N\u00b02802 (01.10.2007) Leer m\u00e1s »\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-22T17:01:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:17:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-7.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=\"3 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-n2802-01-10-2007\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b02802 (01.10.2007)\",\"datePublished\":\"2021-04-22T17:01:33+00:00\",\"dateModified\":\"2023-12-05T19:17:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/\"},\"wordCount\":671,\"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-n2802-01-10-2007\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/\",\"name\":\"Oficio N\u00b02802 (01.10.2007) - Portatax\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\"},\"datePublished\":\"2021-04-22T17:01:33+00:00\",\"dateModified\":\"2023-12-05T19:17:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.portatax.cl\/mineria\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Oficio N\u00b02802 (01.10.2007)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"name\":\"Portatax\",\"description\":\"Servicios Tributarios\",\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\",\"name\":\"Portatax\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"contentUrl\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"width\":250,\"height\":83,\"caption\":\"Portatax\"},\"image\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\",\"name\":\"Marjorie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"caption\":\"Marjorie\"},\"url\":\"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Oficio N\u00b02802 (01.10.2007) - Portatax","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/","og_locale":"es_ES","og_type":"article","og_title":"Oficio N\u00b02802 (01.10.2007) - Portatax","og_description":"Precisiones y alcances respecto de la aplicaci\u00f3n de las normas contenidas en el art\u00edculo 64 bis de la Ley de la Renta sobre el Impuesto Espec\u00edfico a la Actividad Minera (IEAM). Se solicita un pronunciamiento en torno a una serie de interpretaciones que se formulan relativas a la aplicaci\u00f3n del Impuesto Espec\u00edfico a la Actividad … Oficio N\u00b02802 (01.10.2007) Leer m\u00e1s »","og_url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/","og_site_name":"Portatax","article_published_time":"2021-04-22T17:01:33+00:00","article_modified_time":"2023-12-05T19:17:24+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-7.jpeg","type":"image\/jpeg"}],"author":"Marjorie","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Marjorie","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/#article","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/"},"author":{"name":"Marjorie","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2"},"headline":"Oficio N\u00b02802 (01.10.2007)","datePublished":"2021-04-22T17:01:33+00:00","dateModified":"2023-12-05T19:17:24+00:00","mainEntityOfPage":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/"},"wordCount":671,"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-n2802-01-10-2007\/","url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/","name":"Oficio N\u00b02802 (01.10.2007) - Portatax","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/#website"},"datePublished":"2021-04-22T17:01:33+00:00","dateModified":"2023-12-05T19:17:24+00:00","breadcrumb":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n2802-01-10-2007\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.portatax.cl\/mineria\/"},{"@type":"ListItem","position":2,"name":"Oficio N\u00b02802 (01.10.2007)"}]},{"@type":"WebSite","@id":"https:\/\/www.portatax.cl\/mineria\/#website","url":"https:\/\/www.portatax.cl\/mineria\/","name":"Portatax","description":"Servicios Tributarios","publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.portatax.cl\/mineria\/#organization","name":"Portatax","url":"https:\/\/www.portatax.cl\/mineria\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/","url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","contentUrl":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","width":250,"height":83,"caption":"Portatax"},"image":{"@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2","name":"Marjorie","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","caption":"Marjorie"},"url":"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/"}]}},"_links":{"self":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/comments?post=2615"}],"version-history":[{"count":3,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2615\/revisions"}],"predecessor-version":[{"id":4882,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2615\/revisions\/4882"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media\/1845"}],"wp:attachment":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media?parent=2615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/categories?post=2615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/tags?post=2615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}