{"id":2627,"date":"2021-04-22T17:09:10","date_gmt":"2021-04-22T17:09:10","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2627"},"modified":"2023-12-05T15:17:01","modified_gmt":"2023-12-05T19:17:01","slug":"oficio-n1312-23-04-2009-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1312-23-04-2009-2\/","title":{"rendered":"Oficio N\u00b01312 (23.04.2009)"},"content":{"rendered":"\n
\n

Aplicaci\u00f3n del Impuesto Espec\u00edfico a la Actividad Minera (IEAM) en la venta de minerales obtenidos producto del proceso de acopios de desmontes que fueron generados en per\u00edodos anteriores y tratamiento tributario de los desembolsos incurridos para ese efecto<\/strong><\/p>\n<\/blockquote>\n\n\n\n

Direcci\u00f3n Regional del SII expresa que luego de efectuar una revisi\u00f3n preliminar a los antecedentes proporcionados por una compa\u00f1\u00eda minera, \u00e9sta estima que no estar\u00eda sujeta al Impuesto Espec\u00edfico a la Actividad Minera, principalmente porque no se define como \u00abexplotador minero\u00bb.<\/p>\n\n\n\n

Fundamenta el contribuyente lo anterior, en que sus actividades de explotaci\u00f3n se encuentran paralizadas con anterioridad a la vigencia de la ley. <\/p>\n\n\n\n

Expresa dicha Direcci\u00f3n Regional, que el contribuyente mantiene ventas de minerales correspondientes a la recuperaci\u00f3n de cantidades importantes de acopios de minerales de baja ley que fueron generados en per\u00edodos anteriores producto de la explotaci\u00f3n de yacimientos principales y considerados desechos en su oportunidad, y que seg\u00fan expresan, han podido ser recuperados por la aplicaci\u00f3n de nuevas tecnolog\u00edas en proyectos de inversi\u00f3n que ha mantenido la empresa. As\u00ed entonces, al no tener el contribuyente actividades extractivas en sus yacimientos y s\u00f3lo efectuar ventas de minerales que se recuperan de acopios, no se considera como \u201cexplotador minero\u201d, t\u00e9rmino recurrente en el art\u00edculo 64 bis de la Ley sobre Impuesto a la Renta.<\/p>\n\n\n\n

Con relaci\u00f3n a los desembolsos incurridos para la generaci\u00f3n de estos inventarios de baja ley, tales desembolsos fueron llevados a resultado en los per\u00edodos anteriores donde se extrajeron minerales, mismo instante en que se generaron dichos acopios, y no a medida que dichos acopios han sido enajenados. De manera que se formulan las siguientes consultas:<\/p>\n\n\n\n

a) Un contribuyente que enajena inventarios y no mantiene explotaci\u00f3n de yacimientos mineros, debe ser considerado como \u00abexplotador minero\u00bb, y por tal motivo estar sujeto al Impuesto Espec\u00edfico a la Actividad Minera. <\/p>\n\n\n\n

b)   Cu\u00e1l ser\u00eda el tratamiento correcto para efectos de la determinaci\u00f3n de la Renta L\u00edquida Imponible as\u00ed como de la Renta Imponible Operaci\u00f3n Anual, base imponible para la aplicaci\u00f3n del Royalty.<\/p>\n\n\n\n

Al respecto el SII se\u00f1ala como el concepto de explotador minero del C\u00f3digo de Miner\u00eda se refiere a quien \u00abextraiga\u00bb sustancias minerales, esta condici\u00f3n se cumple no s\u00f3lo en el caso de la separaci\u00f3n del mineral de su dep\u00f3sito natural, sino tambi\u00e9n en el momento de su aprehensi\u00f3n cuando se trate de la extracci\u00f3n de minerales desde los desmontes. En consecuencia, la compa\u00f1\u00eda minera a que se refiere la consulta, constituye un \u00abexplotador minero\u00bb, por cuanto cumple con los requisitos que exige la ley, esto es, ser una persona jur\u00eddica que extrajo sustancias minerales de car\u00e1cter concesible y que las vende.<\/p>\n\n\n\n

En relaci\u00f3n a la segunda consulta, el SII se\u00f1ala que los desembolsos actuales incurridos en la extracci\u00f3n del material que forman los inventarios de baja ley o acopios a que se alude en la presentaci\u00f3n, al igual que todos los dem\u00e1s desembolsos incurridos en la obtenci\u00f3n del mineral que se procesa, constituyen en general el costo del mineral que se extrae y vende. No obstante, mientras no se realice la venta del mineral, los desembolsos incurridos en la extracci\u00f3n deben mantenerse en el activo transitorio de la empresa minera, para ser posteriormente imputados, en la medida que correspondan al costo directo del material extra\u00eddo y vendido.<\/p>\n\n\n\n

Oficio-N\u00b01312-23.04.2009<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Aplicaci\u00f3n del Impuesto Espec\u00edfico a la Actividad Minera (IEAM) en la venta de minerales obtenidos producto del proceso de acopios de desmontes que fueron generados en per\u00edodos anteriores y tratamiento tributario de los desembolsos incurridos para ese efecto Direcci\u00f3n Regional del SII expresa que luego de efectuar una revisi\u00f3n preliminar a los antecedentes proporcionados por una …<\/p>\n

Oficio N\u00b01312 (23.04.2009)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1852,"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-2627","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\u00b01312 (23.04.2009) - 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