{"id":2743,"date":"2021-04-23T16:55:07","date_gmt":"2021-04-23T16:55:07","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2743"},"modified":"2023-12-05T15:09:13","modified_gmt":"2023-12-05T19:09:13","slug":"oficio-n317-16-09-2019","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n317-16-09-2019\/","title":{"rendered":"Oficio N\u00b0317 (16.09.2019)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Consulta sobre el procedimiento para la rebaja de la constituci\u00f3n de garant\u00eda por cierre de minas.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">El contribuyente Compa\u00f1\u00eda Contractual Minera Candelaria solicita, en s\u00edntesis, un pronunciamiento sobre el procedimiento para la rebaja de la constituci\u00f3n de garant\u00eda por cierre de minas que complementa el Oficio N\u00b02355 del a\u00f1o 2017, para efectos de poder deducir como gasto el monto de la garant\u00eda efectivamente constituida por la empresa minera.<br>Al respecto el SII le da respuesta a las consultadas formuladas:<br>a) Atendido que CCM Candelaria carece de vida \u00fatil, de acuerdo al Oficio N\u00b02355 de 2017, dicha empresa minera puede deducir como gasto en la determinaci\u00f3n del Impuesto de Primera Categor\u00eda la garant\u00eda por cierre de faenas mineras correspondiente al a\u00f1o comercial 2015, en el ejercicio que \u00e9sta haya sido efectivamente constituida y puesta a disposici\u00f3n de Sernageomin, lo cual, seg\u00fan lo informado, habr\u00eda acaecido el a\u00f1o comercial 2016.<br>b) En relaci\u00f3n a los criterios que solicita confirmar individualizados en su presentaci\u00f3n, el SII se\u00f1ala que no le compete pronunciarse sobre montos a rebajar como gastos y que correspondan a un contribuyente en particular. No obstante, se\u00f1ala el SII que el gasto excepcional que trata el art\u00edculo 58 de la Ley N\u00b0 20.551, relativo al monto de la garant\u00eda efectivamente constituida para caucionar el cierre de faenas mineras, se puede rebajar a\u00f1o a a\u00f1o y por cada documento que la empresa minera suscriba para tal efecto. Sin perjuicio de lo cual, tal rebaja no podr\u00e1 superar el monto de la garant\u00eda a la cual se obliga la empresa minera en el cierre de faenas, seg\u00fan conste en el instrumento respectivo, dado lo cual la rebaja a efectuar debe considerar los documentos a deducir ese a\u00f1o y los ya rebajados en a\u00f1os anteriores y la sumatoria de ellos no puede sobrepasar el tope antedicho.<br>En cuanto aquellos contribuyentes acogidos al art\u00edculo 11 ter del DL N\u00b0600 que hubiesen suscrito contratos de invariabilidad tributaria con el Estado de Chile, est\u00e1n facultados para deducir en la determinaci\u00f3n del Impuesto Especifico a la actividad Minera los gastos efectivamente incurridos por la empresa en el cierre de las faenas mineras.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-56a1ef09-eec6-482a-92af-d2c4d2c4660e\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0317-16.09.2019.pdf\">Oficio N\u00b0317 (16.09.2019)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0317-16.09.2019.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-56a1ef09-eec6-482a-92af-d2c4d2c4660e\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Consulta sobre el procedimiento para la rebaja de la constituci\u00f3n de garant\u00eda por cierre de minas. El contribuyente Compa\u00f1\u00eda Contractual Minera Candelaria solicita, en s\u00edntesis, un pronunciamiento sobre el procedimiento para la rebaja de la constituci\u00f3n de garant\u00eda por cierre de minas que complementa el Oficio N\u00b02355 del a\u00f1o 2017, para efectos de poder deducir &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n317-16-09-2019\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0317 (16.09.2019)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1863,"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-2743","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\u00b0317 (16.09.2019) - 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-n317-16-09-2019\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0317 (16.09.2019) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Consulta sobre el procedimiento para la rebaja de la constituci\u00f3n de garant\u00eda por cierre de minas. 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