{"id":2746,"date":"2021-04-23T16:56:39","date_gmt":"2021-04-23T16:56:39","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2746"},"modified":"2023-12-05T15:09:06","modified_gmt":"2023-12-05T19:09:06","slug":"oficio-n2453-27-09-2019-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n2453-27-09-2019-2\/","title":{"rendered":"Oficio N\u00b02453 (27.09.2019)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Determina qu\u00e9 empresa que tiene derecho a deducir como gasto tributario la garant\u00eda por cierre de faenas mineras constituida por una sociedad que se divide.<\/p>\n<\/blockquote>\n\n\n\n<p>Se solicita un pronunciamiento sobre qu\u00e9 empresa que tiene derecho a deducir como gasto tributario la garant\u00eda por cierre de faenas mineras, establecida en la Ley N\u00b0 20.551, constituida por una sociedad que se divide. Al respecto, el SII le contesta que:<\/p>\n\n\n\n<p>1. Como consecuencia de la divisi\u00f3n, en virtud de la cual la faena minera se asigna a la sociedad que se crea, ser\u00e1 esta \u00faltima la que asume el car\u00e1cter de \u00abempresa minera\u00bb para todos los efectos de la Ley N\u00b0 20.551.<\/p>\n\n\n\n<p>2. En su calidad de \u00abempresa minera\u00bb para los efectos de la Ley, la nueva sociedad se encontrar\u00e1 legalmente obligada a efectuar el cierre de faena y a la mantenci\u00f3n de la de garant\u00eda.<\/p>\n\n\n\n<p>3. La nueva sociedad podr\u00e1 rebajar la garant\u00eda por cierre de faena que constituya, como gasto tributario de acuerdo a la Ley N\u00b0 20.551, ya que de acuerdo a su art\u00edculo 51 se considerar\u00e1 la \u201cempresa minera\u201d para todos los efectos previstos en esta ley, entre ellos los tributarios contemplados en el art\u00edculo 58, sujeta a los ajustes posteriores que correspondan a los gastos efectivamente incurridos en las labores de cierre.<\/p>\n\n\n\n<p>4. La sociedad que se divide deber\u00e1 efectuar el respectivo ajuste a su RLI, en caso que hubiese rebajado como gasto la garant\u00eda de cierre previo a la divisi\u00f3n, pues el art\u00edculo 58 de la Ley N\u00b020.551, no hace m\u00e1s que anticipar el reconocimiento de un gasto que se determinar\u00e1 y efectuar\u00e1 con posterioridad, por lo que en el momento de la divisi\u00f3n, en que se constituye como un hecho cierto que el gasto no ser\u00e1 en definitiva efectuado por esta empresa que se divide, corresponde para efectos tributarios, reversar el gasto que se hab\u00eda reconocido de manera anticipada.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-3d5a2a29-e9bc-4b29-8280-082000d8aa61\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02453-27.09.2019.pdf\">Oficio N\u00b02453 (27.09.2019)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b02453-27.09.2019.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-3d5a2a29-e9bc-4b29-8280-082000d8aa61\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Determina qu\u00e9 empresa que tiene derecho a deducir como gasto tributario la garant\u00eda por cierre de faenas mineras constituida por una sociedad que se divide. Se solicita un pronunciamiento sobre qu\u00e9 empresa que tiene derecho a deducir como gasto tributario la garant\u00eda por cierre de faenas mineras, establecida en la Ley N\u00b0 20.551, constituida por &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n2453-27-09-2019-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b02453 (27.09.2019)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1861,"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-2746","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\u00b02453 (27.09.2019) - 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-n2453-27-09-2019-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b02453 (27.09.2019) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Determina qu\u00e9 empresa que tiene derecho a deducir como gasto tributario la garant\u00eda por cierre de faenas mineras constituida por una sociedad que se divide. 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