{"id":2748,"date":"2021-04-23T16:57:53","date_gmt":"2021-04-23T16:57:53","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2748"},"modified":"2023-12-05T15:09:00","modified_gmt":"2023-12-05T19:09:00","slug":"oficio-n998-25-05-2020-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n998-25-05-2020-2\/","title":{"rendered":"Oficio N\u00b0998 (25.05.2020)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario del gasto por concepto de garant\u00eda de cierre de faena.<\/p>\n<\/blockquote>\n\n\n\n<p>Tratamiento tributario de gasto por concepto de garant\u00eda de cierre de faena cuando existe una divisi\u00f3n, los ajustes que se deben realizar a la RLI para reversar el gastos reconocido anticipadamente por la garant\u00eda del cierre de faena minera y el derecho a utilizaci\u00f3n del gasto proveniente de la garant\u00eda en el ejercicio que se cumpla los requisitos establecidos en la Ley N\u00ba20.551.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-b11cf51e-168e-41d2-b625-93628ef42a64\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0998-25.05.2020.pdf\">Oficio-N\u00b0998-25.05.2020<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b0998-25.05.2020.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-b11cf51e-168e-41d2-b625-93628ef42a64\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario del gasto por concepto de garant\u00eda de cierre de faena. Tratamiento tributario de gasto por concepto de garant\u00eda de cierre de faena cuando existe una divisi\u00f3n, los ajustes que se deben realizar a la RLI para reversar el gastos reconocido anticipadamente por la garant\u00eda del cierre de faena minera y el derecho a &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/23\/oficio-n998-25-05-2020-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b0998 (25.05.2020)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1858,"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-2748","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\u00b0998 (25.05.2020) - 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-n998-25-05-2020-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b0998 (25.05.2020) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario del gasto por concepto de garant\u00eda de cierre de faena. 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