{"id":2714,"date":"2021-04-22T20:30:32","date_gmt":"2021-04-22T20:30:32","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2714"},"modified":"2023-12-05T15:10:18","modified_gmt":"2023-12-05T19:10:18","slug":"oficio-n1921-27-07-2015-4","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/","title":{"rendered":"Oficio N\u00b01921 (27.07.2015)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Determinaci\u00f3n si procede o no rebaja por concepto de depreciaci\u00f3n, amortizaci\u00f3n o rebaja como costo o gasto del goodwill para la determinaci\u00f3n de la Renta Imponible Operacional Minera (RIOM).<\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita al Servicio de impuestos Internos que se pronuncie respecto de la incidencia del goodwill que puede producirse en la fusi\u00f3n de sociedades que tributan con el Impuesto Espec\u00edfico a la Actividad Minera (IEAM), espec\u00edficamente en cuanto a que IEAM, por tratarse de un impuesto especial, se somete a reglas especiales, y el art\u00edculo 64 bis de la LlR (vigente al momento de la fusi\u00f3n) persigue depurar la Renta Imponible Operacional Minera (RIOM). En consecuencia, el goodwill o badwill, no debe incidir en la determinaci\u00f3n de la base imponible del IEAM, dado que dichas partidas no tienen relaci\u00f3n directa con la venta de productos mineros, sino que son el resultado de una inversi\u00f3n, en este caso, de la fusi\u00f3n de dos sociedades; o que al tratarse de la fusi\u00f3n de sociedades que tributan en el IEAM, s\u00ed procede la amortizaci\u00f3n del goodwill o badwill para la determinaci\u00f3n de la RIOM de la sociedad absorbente, incorpor\u00e1ndolo a los activos no monetarios recibidos que se encuentren vinculados directamente con ingresos provenientes de la venta de productos mineros. <\/p>\n\n\n\n<p>Al respecto, se\u00f1ala el Servicio que para los efectos de definir si procede o no la rebaja por concepto de depreciaci\u00f3n, amortizaci\u00f3n o rebaja como costo o gasto, de aquella parte del goodwill incorporado en el valor de los activos no monetarios recibidos con ocasi\u00f3n de la fusi\u00f3n, todo ello para los efectos de la determinaci\u00f3n de la RIOM, se debe distinguir el tipo de activo de que se trate, pues s\u00f3lo proceder\u00e1 dicha rebaja en tanto este activo se encuentre vinculado directamente con ingresos provenientes de la venta de productos mineros.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-4f7dcd45-d4d0-4660-bc15-0ad94b4f9a2a\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b01921-27.07.2015.pdf\">Oficio-N\u00b01921-27.07.2015<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b01921-27.07.2015.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-4f7dcd45-d4d0-4660-bc15-0ad94b4f9a2a\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Determinaci\u00f3n si procede o no rebaja por concepto de depreciaci\u00f3n, amortizaci\u00f3n o rebaja como costo o gasto del goodwill para la determinaci\u00f3n de la Renta Imponible Operacional Minera (RIOM). Se solicita al Servicio de impuestos Internos que se pronuncie respecto de la incidencia del goodwill que puede producirse en la fusi\u00f3n de sociedades que tributan &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01921 (27.07.2015)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1850,"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":[40],"tags":[],"class_list":["post-2714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-determinacion-renta-imponible-operacional-minera-art-64-ter"],"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\u00b01921 (27.07.2015) - 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-n1921-27-07-2015-4\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01921 (27.07.2015) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Determinaci\u00f3n si procede o no rebaja por concepto de depreciaci\u00f3n, amortizaci\u00f3n o rebaja como costo o gasto del goodwill para la determinaci\u00f3n de la Renta Imponible Operacional Minera (RIOM). Se solicita al Servicio de impuestos Internos que se pronuncie respecto de la incidencia del goodwill que puede producirse en la fusi\u00f3n de sociedades que tributan &hellip; Oficio N\u00b01921 (27.07.2015) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-22T20:30:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:10:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-12.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-n1921-27-07-2015-4\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b01921 (27.07.2015)\",\"datePublished\":\"2021-04-22T20:30:32+00:00\",\"dateModified\":\"2023-12-05T19:10:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/\"},\"wordCount\":325,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/\",\"name\":\"Oficio N\u00b01921 (27.07.2015) - 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Se solicita al Servicio de impuestos Internos que se pronuncie respecto de la incidencia del goodwill que puede producirse en la fusi\u00f3n de sociedades que tributan &hellip; Oficio N\u00b01921 (27.07.2015) Leer m\u00e1s &raquo;","og_url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/","og_site_name":"Portatax","article_published_time":"2021-04-22T20:30:32+00:00","article_modified_time":"2023-12-05T19:10:18+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-12.jpeg","type":"image\/jpeg"}],"author":"Marjorie","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Marjorie","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/#article","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/"},"author":{"name":"Marjorie","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2"},"headline":"Oficio N\u00b01921 (27.07.2015)","datePublished":"2021-04-22T20:30:32+00:00","dateModified":"2023-12-05T19:10:18+00:00","mainEntityOfPage":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/"},"wordCount":325,"publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"articleSection":["Determinaci\u00f3n Renta Imponible Operacional Minera (ART. 64 TER)"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/","url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1921-27-07-2015-4\/","name":"Oficio N\u00b01921 (27.07.2015) - 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