CAPÍTULO III
Sector Fiscal |
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CUADRO No. 3.4.3 |
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RECAUDACIÓN RENTA INTERNA
POR DEPARTAMENTO * |
(En miles de bolivianos) (1987 - 2022) |
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DEPARTAMENTO |
1987 |
1988 |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 (1) |
1995 |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 (2) |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 (5) |
2010 (5) |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
2017 |
2018 |
2019(p) |
2020(p) |
2021(p) |
2022(p) |
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81187.121 |
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LA PAZ |
246,069.9 |
394,602 |
470,255 |
635,437 |
884,260 |
1,188,634 |
1,423,788 |
1,654,572 |
2,131,681 |
2,398,763 |
2,581,681 |
2,657,334 |
2,278,369 |
1,829,480 |
1,820,685 |
1,820,685 |
2,111,430 |
2,404,835 |
2,890,066 |
3,216,452 |
3,691,545 |
4,298,796 |
5,112,985 |
5,955,279 |
5,896,157 |
8,044,505 |
9,788,626 |
11,030,095 |
12,287,028 |
12,736,615 |
11,320,380 |
11,738,034 |
11,861,605 |
12,119,683 |
10,023,550 |
10,692,584 |
12,252,680 |
SANTA
CRUZ |
86,873.2 |
104,134 |
151,741 |
199,687 |
254,203 |
428,123 |
577,697 |
769,820 |
872,290 |
1,019,724 |
1,338,917 |
2,117,374 |
2,104,609 |
2,594,548 |
2,750,963 |
2,750,963 |
2,754,930 |
2,966,864 |
4,079,762 |
3,443,984 |
2,357,536 |
2,415,932 |
2,917,086 |
3,181,611 |
3,562,688 |
4,435,011 |
5,476,195 |
11,711,373 |
13,589,352 |
13,865,383 |
12,600,953 |
11,500,567 |
12,120,844 |
11,794,617 |
10,070,591 |
11,406,173 |
12,824,142 |
COCHABAMBA |
57,056.3 |
83,280 |
110,758 |
155,581 |
206,808 |
278,642 |
326,329 |
437,159 |
493,427 |
605,518 |
715,332 |
799,048 |
1,111,382 |
495,870 |
456,096 |
456,096 |
523,139 |
520,553 |
715,690 |
734,895 |
905,258 |
1,053,613 |
1,340,130 |
1,352,457 |
1,507,139 |
1,708,364 |
2,064,923 |
2,515,876 |
2,915,663 |
3,538,886 |
3,675,515 |
3,648,214 |
3,620,930 |
3,619,277 |
2,755,843 |
3,074,385 |
3,160,021 |
ORURO |
13,141.6 |
14,792 |
19,303 |
26,281 |
31,489 |
48,487 |
59,528 |
100,285 |
122,102 |
153,624 |
171,515 |
214,472 |
136,769 |
67,386 |
70,533 |
70,533 |
50,129 |
44,151 |
110,407 |
108,127 |
114,639 |
138,664 |
159,343 |
122,898 |
128,933 |
172,458 |
222,365 |
283,869 |
343,661 |
431,687 |
437,802 |
447,127 |
455,143 |
412,625 |
266,212 |
331,291 |
375,000 |
CHUQUISACA |
8,369.7 |
12,843 |
14,368 |
19,148 |
23,119 |
33,025 |
54,463 |
52,096 |
67,574 |
80,256 |
93,509 |
117,123 |
108,588 |
91,658 |
78,429 |
78,429 |
92,201 |
98,966 |
174,097 |
222,264 |
226,941 |
197,852 |
243,123 |
277,422 |
282,414 |
350,356 |
396,639 |
557,851 |
654,418 |
754,903 |
725,925 |
720,947 |
628,597 |
639,996 |
495,041 |
547,382 |
669,348 |
TARIJA |
6,612.6 |
10,032 |
12,065 |
22,339 |
21,021 |
35,278 |
50,870 |
67,992 |
59,739 |
83,291 |
115,593 |
204,841 |
147,016 |
104,460 |
582,187 |
81,187 |
68,531 |
86,534 |
137,153 |
131,980 |
161,797 |
205,513 |
223,062 |
258,763 |
272,557 |
322,828 |
398,476 |
496,551 |
634,634 |
719,012 |
656,263 |
612,976 |
599,215 |
546,992 |
388,519 |
459,913 |
493,276 |
POTOSÍ |
5,000.6 |
5,367 |
6,699 |
6,861 |
9,464 |
12,920 |
14,718 |
22,504 |
23,895 |
29,871 |
30,256 |
51,126 |
45,231 |
27,600 |
25,408 |
25,408 |
28,880 |
31,503 |
51,512 |
66,715 |
140,903 |
208,005 |
216,976 |
264,783 |
975,582 |
1,429,418 |
1,416,820 |
721,663 |
535,881 |
562,580 |
1,747,429 |
1,283,729 |
1,770,214 |
2,887,179 |
459,040 |
1,075,090 |
2,744,499 |
BENI |
2,046.4 |
2,925 |
4,034 |
6,876 |
9,374 |
8,856 |
9,280 |
12,266 |
13,485 |
16,226 |
17,228 |
20,960 |
22,100 |
19,362 |
21,348 |
21,348 |
22,946 |
25,945 |
52,466 |
49,613 |
68,505 |
82,614 |
90,120 |
93,367 |
101,970 |
120,124 |
147,840 |
191,361 |
219,831 |
247,234 |
274,393 |
243,512 |
250,448 |
239,171 |
168,791 |
215,432 |
251,786 |
PANDO |
189.8 |
360 |
503 |
511 |
879 |
1,116 |
1,275 |
1,539 |
2,911 |
2,374 |
2,065 |
2,594 |
2,563 |
2,572 |
1,407 |
1,407 |
1,095 |
1,528 |
4,588 |
4,644 |
5,277 |
7,246 |
6,727 |
8,826 |
16,135 |
23,570 |
30,556 |
39,355 |
48,490 |
52,535 |
46,921 |
35,525 |
35,970 |
36,062 |
18,767 |
24,069 |
29,864 |
GSH (3) |
0.0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3,721,533 |
4,287,696 |
5,693,695 |
6,152,760 |
4,623,534 |
4,598,638 |
2,979,801 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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SIN
DEPENDENCIA (4) |
5.2 |
0 |
0 |
60 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4,192,679 |
5,497,171 |
5,954,390 |
6,643,511 |
6,465,160 |
6,744,909 |
8,996,100 |
14,538,436 |
18,291,545 |
18,490,781 |
14,062,122 |
9,465,903 |
9,468,327 |
10,777,722 |
8,913,928 |
8,183,486 |
8,074,901 |
9,328,041 |
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IMPORTACIONES
(a) |
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2,017,286 |
1,842,129 |
1,842,129 |
1,974,310 |
1,904,616 |
2,355,496 |
3,025,515 |
3,509,289 |
4,343,855 |
5,702,870 |
4,856,764 |
5,990,775 |
9,129,104 |
9,728,448 |
11,193,549 |
11,630,112 |
11,315,571 |
9,909,376 |
10,835,356 |
11,538,631 |
10,943,923 |
7,709,508 |
10,113,516 |
12,604,821 |
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TOTAL
GENERAL |
425,365.4 |
628,334 |
789,724 |
1,072,781 |
1,440,620 |
2,035,083 |
2,517,948 |
3,118,233 |
3,787,104 |
4,389,648 |
5,066,097 |
6,184,872 |
5,956,629 |
7,250,221 |
7,649,185 |
7,148,185 |
7,627,590 |
8,085,495 |
10,571,237 |
15,196,868 |
20,400,397 |
23,194,175 |
28,349,626 |
28,990,090 |
30,102,793 |
39,330,476 |
47,189,125 |
57,033,088 |
61,349,851 |
58,286,529 |
50,860,861 |
50,534,314 |
53,659,319 |
52,153,454 |
40,539,347 |
46,014,736 |
54,733,477 |
Fuente:
Elaborado por UDAPE con datos del Servicio de Impuestos Nacionales (SIN) e
información del Viceministerio de Política Tributaria (VPT) |
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(a) Datos
preliminares y no disponibles por departamentos. |
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(*) Incluyen
recaudación en efectivo y valores, donde las recaudaciones en efectivo
corresponden a fecha de acreditación. |
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(1) A partir
del mes de junio no incluye el IRPPB de las Alcaldías Departamentales de
Sucre, Potosí, Tarija y Cobija. |
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(2) La
dependencia de Tarija incluye el pago extraordinario por Bs501 millones. |
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(3) Gerencia
Sectorial de Hidrocarburos (GSH) creada en la gestión 2006. Engloba la
recaudación tributaria de mercado interno del sector hidrocarburos. Desde la
gestión 2013, con Resolución Normativa
de Directorio N° 10-0021-12 se suprime la Gerencia Sectorial de Hidrocarburos
(GSH) y destina su recaudación por los domicilios fiscales correspondientes
de cada empresa. |
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(4) Las
Recaudaciones Sin Dependencia corresponden a IDH e IEHD |
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(5) En la
gestión 2009 se efectúa una acción de repetición en el pago por concepto de
IUE de YPFB, por la cual, el SIN emitió valores CENOCREF-I (Pago Indebido)
por Bs1.041,3 millones a la empresa. Posteriormente, YPFB realiza el pago
concepto de IEHD por Bs436,6 millones de octubre a diciembre de 2009 y
Bs605,0 millones de enero a mayo de 2010 con los mismos valores. Esta
corrección estadística no se contempla en la Memoria de la Economía Boliviana
2012. |
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(p): Preliminar |
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