{"id":2668,"date":"2021-04-22T17:32:36","date_gmt":"2021-04-22T17:32:36","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2668"},"modified":"2023-12-05T15:15:15","modified_gmt":"2023-12-05T19:15:15","slug":"oficio-n33-06-01-2015-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n33-06-01-2015-2\/","title":{"rendered":"Oficio N\u00b033 (06.01.2015)"},"content":{"rendered":"\n
\n

La prima o precio pagado al oferente del contrato de opci\u00f3n de compra minera.<\/p>\n<\/blockquote>\n\n\n\n

Contribuyente solicita un pronunciamiento del SII sobre el tratamiento tributario de las cuotas pagadas por una sociedad beneficiaria de un contrato de opci\u00f3n de compra minera, realizados durante el per\u00edodo que media entre la suscripci\u00f3n del contrato y la fecha en que se ejerza o rechace definitivamente dicha opci\u00f3n. <\/p>\n\n\n\n

Al respecto, se\u00f1ala el SII que de la normativa y doctrina expuesta anteriormente, se desprende que la prima o precio pagado al oferente del contrato de opci\u00f3n de compra minera adjunto, se excluye del \u00e1mbito de aplicaci\u00f3n de la Ley N\u00b0 20.544, rigi\u00e9ndose por las disposiciones tributarias generales sobre la materia. <\/p>\n\n\n\n

De esta forma, el precio pagado en el contrato de opci\u00f3n corresponde a una inversi\u00f3n efectiva que debe activarse y ser calificado como un activo intangible para efectos tributarios. <\/p>\n\n\n\n

Si se ejerce la opci\u00f3n de compra, dichas sumas deben formar parte del valor de adquisici\u00f3n de la concesi\u00f3n minera, el que se deducir\u00e1 en la forma dispuesta en la parte final, del inciso primero del art\u00edculo 30 de la LIR, o en caso de que \u00e9sta se enajene posteriormente, podr\u00e1 deducirse aquella parte del valor de adquisici\u00f3n que no se haya deducido como costo. <\/p>\n\n\n\n

Si el beneficiario no ejerce la opci\u00f3n cumplido el plazo, o se desiste previo a ello, las sumas pagadas hasta esa fecha podr\u00e1n deducirse como gasto mediante su castigo, en el momento en que se verifique cualquiera de dichas circunstancias.<\/p>\n\n\n\n

Oficio-N\u00b033-06.01.2015<\/a>Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

La prima o precio pagado al oferente del contrato de opci\u00f3n de compra minera. Contribuyente solicita un pronunciamiento del SII sobre el tratamiento tributario de las cuotas pagadas por una sociedad beneficiaria de un contrato de opci\u00f3n de compra minera, realizados durante el per\u00edodo que media entre la suscripci\u00f3n del contrato y la fecha en …<\/p>\n

Oficio N\u00b033 (06.01.2015)<\/span> Leer m\u00e1s »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1868,"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-2668","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\u00b033 (06.01.2015) - 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-n33-06-01-2015-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b033 (06.01.2015) - Portatax\" \/>\n<meta property=\"og:description\" content=\"La prima o precio pagado al oferente del contrato de opci\u00f3n de compra minera. 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