{"id":2740,"date":"2021-04-23T16:53:11","date_gmt":"2021-04-23T16:53:11","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2740"},"modified":"2023-12-05T15:09:19","modified_gmt":"2023-12-05T19:09:19","slug":"oficio-n536-14-11-2017","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n536-14-11-2017\/","title":{"rendered":"Oficio N\u00b0536 (14.11.2017)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Consulta sobre los criterios tributarios relativos al inicio del plazo para contabilizar el \u00ab\u00faltimo tercio de la vida \u00fatil de la faena minera\u00bb.<\/p>\n<\/blockquote>\n\n\n\n<p>Por el presente oficio se le solicita al SII un pronunciamiento confirmando los criterios tributarios relativos al inicio del plazo para contabilizar el \u00ab\u00faltimo tercio de la vida \u00fatil de la faena minera\u00bb, estableciendo en el art\u00edculo 58 de la Ley N\u00b020.551 del a\u00f1o 2011, para efectos de deducir como gasto el monto de la garant\u00eda efectivamente constituida por la empresa minera. Al respecto, el SII se remite a la respuesta dada a trav\u00e9s del Oficio N\u00b02355 del a\u00f1o 2017, por el cual se\u00f1ala que para estos efectos las faenas mineras que se encontraren en operaci\u00f3n antes de la vigencia de dicha Ley deben considerar el remanente de la vida \u00fatil o duraci\u00f3n estimada del proyecto indicado en la resoluci\u00f3n dictada por Sernageomin conforme al procedimiento general de aprobaci\u00f3n del Plan de Cierre. Y si la resoluci\u00f3n que aprueba el Plan de Cierre, dictada por Sernageomin, determina que la faena minera no cuenta con vida \u00fatil, el monto de la garant\u00eda efectivamente constituida podr\u00e1 acogerse al beneficio tributario, deduciendo en la determinaci\u00f3n de la RLI del ejercicio en el cual la empresa minera efectivamente ponga a disposici\u00f3n de Sernageomin dicha garant\u00eda.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-420b5c16-8b38-426c-b396-aa596da5ef1f\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0536-14.11.2017.pdf\">Oficio N\u00b0536 (14.11.2017)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0536-14.11.2017.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-420b5c16-8b38-426c-b396-aa596da5ef1f\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Consulta sobre los criterios tributarios relativos al inicio del plazo para contabilizar el \u00ab\u00faltimo tercio de la vida \u00fatil de la faena minera\u00bb. Por el presente oficio se le solicita al SII un pronunciamiento confirmando los criterios tributarios relativos al inicio del plazo para contabilizar el \u00ab\u00faltimo tercio de la vida \u00fatil de la faena &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n536-14-11-2017\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0536 (14.11.2017)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1886,"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-2740","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\u00b0536 (14.11.2017) - 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-n536-14-11-2017\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0536 (14.11.2017) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Consulta sobre los criterios tributarios relativos al inicio del plazo para contabilizar el \u00ab\u00faltimo tercio de la vida \u00fatil de la faena minera\u00bb. 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