{"id":2734,"date":"2021-04-23T16:48:39","date_gmt":"2021-04-23T16:48:39","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2734"},"modified":"2023-12-05T15:09:24","modified_gmt":"2023-12-05T19:09:24","slug":"oficio-n2581-14-10-2015-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n2581-14-10-2015-2\/","title":{"rendered":"Oficio N\u00b02581 (14.10.2015)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Consulta sobre inclusi\u00f3n del IVA en la determinaci\u00f3n del monto de la garant\u00eda financiera que deben otorgar las empresas mineras con ocasi\u00f3n del cierre de faenas mineras.<\/p>\n<\/blockquote>\n\n\n\n<p>Se le consulta al SII sobre la inclusi\u00f3n del IVA en la determinaci\u00f3n del monto de la garant\u00eda financiera que deben otorgar las empresas mineras con ocasi\u00f3n del cierre de faenas mineras conforme a la Ley N\u00b020.551, del 2011. <\/p>\n\n\n\n<p>Al respecto se\u00f1ala el SII que de acuerdo al art\u00edculo 6, letra A), N\u00b01, del C\u00f3digo Tributario, el Director carece de competencia para pronunciarse sobre el monto de la garant\u00eda que debe extender la empresa minera o el empresario minero para asegurar el \u00edntegro y oportuno cumplimiento del plan de cierre, particularmente si dicha suma debe contemplar el IVA soportado y pagado en la adquisici\u00f3n de bienes y servicios requeridos para el cierre de las faenas mineras. <\/p>\n\n\n\n<p>Sin perjuicio de ello informa que en toda adquisici\u00f3n de bienes corporales muebles y servicios afectos a IVA, el adquirente debe pagar el IVA que se recarga en la operaci\u00f3n junto con el precio del bien o servicio a su respectivo vendedor o prestador de servicio, quien debe enterar dicho tributo en arcas fiscales, lo cual implica que si no se contempla dicho gravamen en la garant\u00eda \u00e9sta no cubrir\u00e1 el valor que se debe enterar por los bienes o servicios requeridos para la ejecuci\u00f3n del plan de cierre, ello sin perjuicio de la facultad posterior del adquirente o beneficiario del servicio, en este caso de la empresa minera o el empresario minero, en la medida que sea contribuyente de IVA o exportador, de recuperar dicho tributo.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-2cf60665-865f-42a5-be6d-6dbcd2fb6f57\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02581-14.10.2015.doc\">Oficio N\u00b02581 (14.10.2015)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02581-14.10.2015.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-2cf60665-865f-42a5-be6d-6dbcd2fb6f57\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Consulta sobre inclusi\u00f3n del IVA en la determinaci\u00f3n del monto de la garant\u00eda financiera que deben otorgar las empresas mineras con ocasi\u00f3n del cierre de faenas mineras. Se le consulta al SII sobre la inclusi\u00f3n del IVA en la determinaci\u00f3n del monto de la garant\u00eda financiera que deben otorgar las empresas mineras con ocasi\u00f3n del &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n2581-14-10-2015-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02581 (14.10.2015)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":2054,"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":[43],"tags":[],"class_list":["post-2734","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ley-20-551-cierre-de-faenas-e-instalaciones-mineras"],"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\u00b02581 (14.10.2015) - 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\/23\/oficio-n2581-14-10-2015-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02581 (14.10.2015) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Consulta sobre inclusi\u00f3n del IVA en la determinaci\u00f3n del monto de la garant\u00eda financiera que deben otorgar las empresas mineras con ocasi\u00f3n del cierre de faenas mineras. Se le consulta al SII sobre la inclusi\u00f3n del IVA en la determinaci\u00f3n del monto de la garant\u00eda financiera que deben otorgar las empresas mineras con ocasi\u00f3n del &hellip; Oficio N\u00b02581 (14.10.2015) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n2581-14-10-2015-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-23T16:48:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:09:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/extraction-mine-machine-2781679.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"721\" \/>\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\/23\/oficio-n2581-14-10-2015-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n2581-14-10-2015-2\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b02581 (14.10.2015)\",\"datePublished\":\"2021-04-23T16:48:39+00:00\",\"dateModified\":\"2023-12-05T19:09:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n2581-14-10-2015-2\/\"},\"wordCount\":290,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Ley 20.551 Cierre de Faenas e Instalaciones Mineras\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n2581-14-10-2015-2\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n2581-14-10-2015-2\/\",\"name\":\"Oficio N\u00b02581 (14.10.2015) - 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