CAPÍTULO III          Sector Fiscal                                                 CUADRO No.  3.4.4
                                                   
 
RECAUDACIÓN POR ACTIVIDAD Y TIPO DE IMPUESTO DEL SECTOR HIDROCARBUROS
(En millones de bolivianos) (2000 - 2022)
 
                                                   
Etapa Actividad Gestión IVA IT IUE IUE-REMESAS RC-IVA IDH IEHD SURTAX CONCEPTOS
VARIOS		 FACILIDADES
DE PAGO		 IMPUESTO AUXILIAR TOTAL
      Efectivo Valores Efectivo Valores Efectivo Valores Efectivo Valores Efectivo Valores Efectivo Efectivo Valores Efectivo Valores Efectivo Valores Efectivo Valores Efectivo Valores Efectivo Valores
UPSTREAM EXPLORACIÓN
Y/O EXPLOTACIÓN		 2000 58.9 56.0 3.6 1.1 17.6 5.7 22.3 2.4 5.0 4.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 107.4 69.5
2001 58.4 88.8 1.6 1.4 53.1 2.6 47.0 4.2 6.0 3.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 166.0 100.4
2002 18.3 35.5 3.4 3.5 1.8 8.2 36.7 11.3 7.1 2.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 67.2 60.7
2003 28.5 34.2 15.2 6.8 31.1 0.5 48.0 9.3 11.7 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 134.5 51.8
2004 28.4 10.6 63.5 53.5 132.3 0.5 69.0 8.1 8.6 1.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 301.8 73.8
2005 26.4 15.8 57.4 60.4 390.7 10.4 36.8 9.3 6.8 1.3 2,328.1 0.0 0.0 40.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2,886.2 97.3
2006 125.8 97.0 38.9 47.6 506.6 41.4 102.4 1.8 8.6 1.0 5,498.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 6,280.5 188.8
2007 240.5 272.0 100.4 52.3 338.2 33.0 40.7 1.4 8.2 0.8 5,008.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 5,736.6 359.6
2008 458.1 103.1 253.9 219.4 1,218.2 125.6 40.5 0.8 11.7 1.0 6,690.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 8,673.1 450.0
2009 70.0 415.5 24.0 61.6 1,244.8 2,055.7 60.9 10.7 11.4 4.9 6,557.9 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 7,969.1 2,548.3
2010 130.8 188.0 24.0 2.1 878.7 547.2 49.5 8.1 18.1 3.1 6,744.0 0.0 0.0 0.0 0.0 2.5 0.0 0.2 0.0 0.0 0.0 7,847.8 748.5
2011 288.0 83.6 67.0 15.2 939.7 7.9 64.0 4.6 20.4 2.6 8,996.1 0.0 0.0 0.0 0.0 0.3 0.0 0.2 0.0 0.1 0.0 10,375.8 113.9
2012 (p) 663.2 145.6 84.9 7.0 1,516.1 23.5 112.1 2.6 21.9 0.8 0.0 0.0 0.0 0.0 0.0 0.5 0.1 0.0 0.0 0.0 0.0 2,398.8 179.5
2013 (p) 734.7 399.4 15.0 53.9 1,393.8 815.3 148.8 14.9 17.7 7.3 0.0 0.0 0.0 0.0 0.0 16.4 0.0 0.0 0.0 0.0 0.0 2,326.3 1,290.7
2014 (p) 1,098.7 213.6 20.3 0.2 2,017.3 499.8 247.9 23.6 22.2 6.8 0.0 0.0 0.0 0.0 0.0 37.5 0.0 0.0 0.0 0.0 0.0 3,443.8 744.0
2015 (p) 594.8 226.9 88.7 4.6 1,812.5 68.9 173.1 20.7 19.3 8.5 0.0 0.0 0.0 0.0 0.0 72.0 0.0 0.2 0.0 0.0 0.0 2,760.5 329.7
2016 (p) 249.3 112.7 57.5 5.7 543.0 53.5 117.9 18.6 16.3 7.4 0.0 0.0 0.0 0.0 0.0 121.2 48.1 0.3 0.0 0.0 0.0 1,105.5 246.0
2017 (p) 333.3 59.2 133.2 40.6 141.0 0.6 95.4 7.2 14.6 3.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.3 0.0 0.0 0.0 717.8 111.3
2018 (p) 480.1 82.3 229.3 47.8 232.4 0.3 120.0 7.6 17.9 2.6 0.0 0.0 0.0 0.0 0.0 167.5 0.0 0.0 0.0 0.0 0.0 1,247.1 140.6
2019 (p) 375.4 0.2 233.2 0.2 242.3 0.4 287.1 0.0 17.3 0.4 0.0 0.0 0.0 0.0 0.0 77.1 0.0 0.0 0.0 0.0 0.0 1,232.4 1.3
2020 (p) 392.8 89.2 162.2 52.4 44.7 0.4 325.8 9.5 15.4 4.9 0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.5 0.0 0.0 0.0 941.5 156.4
2021 (p) 528.6 102.6 179.6 55.7 134.6 0.3 84.7 0.9 11.0 1.9 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 938.5 161.4
20212(p) 656.4 121.1 184.3 95.3 99.7 0.4 103.4 0.0 10.4 1.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,054.4 217.9
TOTAL UPSTREAM 7,639.4 2,952.9 2,040.8 888.3 13,930.1 4,302.2 2,434.0 177.6 307.8 72.1 41,823.4 0.1 0.0 40.1 0.0 495.1 48.2 1.7 0.0 0.2 0.0 68,712.7 8,441.4
DOWNSTREAM REFINACIÓN 2000 1.9 0.0 79.7 0.0 0.0 0.0 0.3 0.0 0.1 0.0 0.0 474.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 556.1 0.0
2001 0.0 0.0 54.1 0.0 15.6 0.0 1.2 0.0 0.0 0.0 0.0 1,079.3 14.9 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,150.2 14.9
2002 2.0 0.0 57.8 1.0 13.9 0.5 8.8 0.0 0.5 0.0 0.0 1,130.3 7.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,213.4 9.1
2003 0.8 0.0 53.8 0.0 29.4 0.0 4.5 0.0 1.2 0.0 0.0 1,014.6 17.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,104.3 17.6
2004 0.0 0.0 82.0 0.0 17.4 0.0 7.1 0.0 1.2 0.0 0.0 1,004.4 118.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,112.2 118.8
2005 0.1 0.0 56.5 1.6 0.3 0.0 3.1 0.1 1.0 0.2 0.0 1,529.8 416.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,590.8 418.2
2006 7.4 0.0 40.0 0.3 92.0 36.4 33.6 0.0 3.0 0.0 0.0 1,496.9 490.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,672.9 526.9
2007 0.0 0.0 28.9 0.5 178.5 0.0 24.8 0.0 0.6 0.0 0.0 2,092.0 271.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2,325.0 271.7
2008 0.8 0.0 13.7 0.3 8.4 0.0 2.0 0.0 1.3 0.0 0.0 2,011.3 409.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2,037.4 409.7
2009 0.6 0.0 43.7 23.8 108.2 22.1 0.8 0.0 0.7 0.0 0.0 626.1 1,580.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 780.0 1,626.7
2010 2.6 0.0 4.7 1.0 0.7 2.0 1.7 0.3 1.4 0.1 0.0 1,024.6 1,111.7 0.0 0.0 0.3 0.0 0.0 0.0 0.0 0.0 1,035.9 1,115.0
2011 0.1 0.0 7.3 1.8 113.8 0.0 1.5 0.0 0.8 0.0 0.0 2,212.7 196.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2,336.2 197.9
2012 (p) 0.0 0.0 23.5 0.0 3.9 100.7 4.0 1.3 0.7 0.2 0.0 1,124.9 1,304.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,157.0 1,406.2
2013 (p) 0.1 0.0 21.3 0.0 27.3 177.3 7.4 0.1 1.0 0.1 0.0 1,651.2 1,097.7 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.0 1,708.4 1,275.1
2014 (p) 0.0 0.0 5.6 0.0 163.0 0.0 4.4 0.0 1.3 0.0 0.0 1,968.1 920.8 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.0 2,142.6 920.8
2015 (p) 0.1 0.0 13.0 0.0 170.2 0.0 6.6 0.0 1.4 0.0 0.0 2,550.7 414.6 0.0 0.0 0.0 0.0 3.6 0.0 0.0 0.0 2,745.6 414.6
2016 (p) 64.9 0.7 6.4 0.8 194.7 29.1 5.1 0.8 1.2 0.0 0.0 2,665.4 637.8 0.0 0.0 0.0 0.0 0.3 0.0 0.0 0.0 2,937.9 669.3
2017 (p) 6.1 0.0 10.0 0.0 60.1 0.0 4.3 0.0 1.1 0.0 0.0 3,073.3 82.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3,155.0 82.4
2018(p) 6.7 0.9 138.5 0.7 41.7 0.0 2.6 0.0 1.2 0.0 0.0 3,039.3 102.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 3,230.1 104.1
2019(p) 5.2 0.0 79.9 68.5 0.2 0.0 2.1 0.0 2.0 0.3 0.0 1,872.8 593.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,962.3 662.5
2020 (p) 6.0 8.0 140.3 11.0 0.0 1.9 1.0 0.0 1.4 0.0 0.0 1,667.0 764.7 0.0 0.0 0.0 0.0 0.0 22.4 0.0 0.0 1,815.8 808.0
2021 (p) 37.7 57.9 96.9 50.2 1.7 3.2 1.5 0.0 1.3 0.0 0.0 1,932.9 456.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2,072.1 567.7
2022 (p) 43.1 59.1 68.7 66.7 0.0 1.1 3.2 0.0 0.9 0.8 0.0 757.0 1,399.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 872.9 1,527.3
SUB-TOTAL REFINACIÓN   186.1 126.5 1,126.4 228.2 1,241.1 374.4 131.8 2.5 25.5 1.8 0.0 37,998.9 12,408.6 0.0 0.0 0.5 0.0 3.9 22.4 0.0 0.0 40,714.2 51,163.4
SERVICIOS 2000 62.3 0.2 35.9 0.0 25.0 0.0 27.3 0.0 3.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 154.1 0.2
2001 67.7 0.0 38.2 0.7 25.5 0.0 24.7 0.0 3.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 159.1 0.7
2002 80.1 5.3 41.6 1.2 34.2 0.1 22.5 0.2 6.0 0.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 184.4 7.4
2003 92.0 1.0 36.3 0.4 41.3 0.0 25.0 0.0 8.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 203.3 1.3
2004 92.0 10.3 40.8 0.6 33.0 0.1 13.9 0.7 8.9 2.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 188.6 13.8
2005 81.1 13.6 38.0 4.2 30.1 0.3 18.5 1.0 7.7 1.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 175.3 20.7
2006 91.3 34.9 41.2 6.3 31.2 0.8 78.2 0.2 8.7 2.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 250.5 44.7
2007 108.5 4.9 38.8 1.2 32.7 0.0 38.5 0.2 10.1 0.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 228.4 7.1
2008 123.7 13.2 42.2 3.8 39.8 1.5 26.0 0.0 15.7 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 247.4 19.5
2009 138.5 4.6 57.4 2.0 31.1 0.0 23.7 210.7 6.0 2.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 256.6 220.0
2010 115.4 7.4 52.2 5.1 51.1 0.1 16.9 2.4 9.0 2.7 0.0 0.0 0.0 0.0 0.0 0.8 0.0 7.6 0.0 0.0 0.0 253.1 17.8
2011 176.6 2.8 61.8 0.0 71.4 0.1 30.0 0.2 8.0 0.0 0.0 0.0 0.0 0.0 0.0 1.2 0.0 25.9 0.0 0.0 0.0 375.0 3.1
2012 (p) 170.7 2.2 56.1 0.0 70.5 0.0 30.3 0.0 9.1 0.0 0.0 0.0 0.0 0.0 0.0 0.5 0.0 35.1 0.0 0.0 0.0 372.4 2.2
2013 (p) 240.7 4.2 71.7 0.1 64.9 0.2 44.9 1.1 10.4 0.3 0.0 0.0 0.0 0.0 0.0 0.7 0.0 60.4 0.0 0.0 0.0 493.7 5.9
2014 (p) 239.2 5.4 67.6 0.4 117.1 0.0 50.4 0.2 10.9 0.0 0.0 0.0 0.0 0.0 0.0 0.5 0.0 83.5 0.0 0.0 0.0 569.1 6.0
2015 (p) 205.1 5.7 87.1 0.1 132.3 0.2 70.3 0.5 14.3 0.3 0.0 0.0 0.0 0.0 0.0 0.1 0.0 133.4 0.0 0.0 0.0 642.7 6.7
2016 (p) 158.7 4.4 55.9 0.0 86.5 2.8 50.1 0.6 12.8 0.2 0.0 0.0 0.0 0.0 0.0 0.1 0.0 117.3 0.0 0.0 0.0 481.4 8.0
2017 (p) 147.9 0.4 42.9 0.0 51.8 0.0 41.2 0.1 7.3 0.0 0.0 0.0 0.0 0.0 0.0 0.6 0.0 92.6 0.0 0.0 0.0 384.2 0.5
2018(p) 79.2 0.2 41.0 0.0 7.5 0.0 41.6 0.0 6.1 0.0 0.0 0.0 0.0 0.0 0.0 8.7 0.0 53.2 0.0 0.0 0.0 237.2 0.2
2019(p) 109.0 0.1 73.7 0.0 12.5 0.0 36.2 0.0 6.8 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.0 31.4 0.0 0.0 0.0 269.8 0.1
2020 (p) 76.7 0.0 34.3 0.0 11.9 0.0 17.0 0.0 6.0 0.0 0.0 0.0 0.0 0.0 0.0 51.7 0.0 20.1 0.0 0.0 0.0 217.7 0.0
2021 (p) 76.4 0.0 30.4 0.0 4.2 0.0 12.7 0.0 3.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 18.2 0.0 0.0 0.0 145.2 0.0
2022 (p) 64.1 0.1 28.8 0.4 3.7 0.1 268.9 82.2 3.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 21.7 0.0 0.0 0.0 390.7 82.8
SUB-TOTAL SERVICIOS   2,796.8 120.7 1,113.9 26.4 1,009.5 6.4 1,008.9 300.3 185.7 15.1 0.0 0.0 0.0 0.0 0.0 65.0 0.0 700.3 0.0 0.0 0.0 6,880.0 468.9
TRANSPORTE 2000 2.5 16.8 1.9 13.1 4.7 2.3 9.6 0.0 0.2 1.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 18.8 33.8
2001 5.7 29.5 18.6 9.2 0.8 0.4 15.2 0.0 1.4 1.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 41.7 40.3
2002 24.5 29.6 25.0 19.2 0.5 0.2 27.0 0.0 1.7 0.9 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 78.7 49.9
2003 95.3 49.2 45.2 20.0 1.3 0.1 68.5 0.0 2.0 0.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 212.4 70.0
2004 114.6 76.7 74.6 4.6 4.8 0.1 63.1 0.1 2.7 0.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 259.9 82.4
2005 108.2 15.1 72.9 1.8 1.6 0.2 20.5 0.3 1.9 0.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 205.1 18.1
2006 192.4 29.7 90.6 0.8 1.1 0.5 18.8 0.0 2.5 0.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 305.4 31.4
2007 243.4 0.0 89.6 0.0 2.2 0.0 21.8 0.0 3.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 360.0 0.0
2008 139.3 40.0 67.8 11.9 4.4 0.1 9.6 0.8 2.6 0.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 223.8 53.1
2009 78.0 85.7 46.2 38.4 47.1 11.9 3.1 4.1 9.6 0.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 183.9 140.4
2010 102.6 98.5 44.1 28.6 39.0 0.2 13.0 3.4 1.5 0.3 0.0 0.0 0.0 0.0 0.0 0.1 0.0 4.9 0.0 0.0 0.0 205.2 131.0
2011 50.7 98.6 48.7 28.4 6.6 0.3 3.0 1.3 1.2 0.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 6.4 0.0 0.0 0.0 116.7 128.9
2012 (p) 58.6 92.2 54.9 11.4 110.2 50.6 3.0 2.0 1.3 0.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 8.2 0.0 0.0 0.0 236.2 156.4
2013 (p) 72.3 66.8 33.6 28.5 292.8 52.3 11.0 2.0 1.2 0.8 0.0 0.0 0.0 0.0 0.0 0.2 0.0 7.1 0.0 0.0 0.0 418.2 150.4
2014 (p) 56.5 177.9 41.8 30.0 169.1 115.7 11.8 4.1 0.6 1.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 5.8 1.8 0.0 0.0 285.7 331.3
2015 (p) 272.8 83.8 75.1 0.2 355.0 1.9 9.9 8.4 3.2 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 7.1 0.0 0.0 0.0 723.2 95.3
2016 (p) 217.7 91.4 68.0 0.1 274.8 10.9 7.7 7.0 1.9 0.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 570.2 109.6
2017(p) 238.4 107.7 47.5 0.1 229.5 17.0 3.8 6.5 1.8 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 521.1 131.4
2018(p) 227.5 99.3 29.1 0.1 236.3 39.0 7.5 2.7 1.5 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 501.9 141.3
2019(p) 232.0 111.7 40.2 0.2 242.1 10.7 12.2 0.0 1.3 0.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 527.9 122.8
2020 (p) 260.3 42.1 52.4 0.1 166.2 0.4 7.7 0.5 1.9 0.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 86.0 0.0 0.0 0.0 574.6 43.2
2021 (p) 168.5 129.6 35.3 20.8 127.3 1.3 14.0 1.0 1.3 0.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 346.4 153.4
2022 (p) 16.6 188.7 1.1 38.4 51.0 61.6 6.9 5.5 0.1 1.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 75.7 295.7
SUB-TOTAL TRANSPORTE   2,978.5 1,760.5 1,104.4 306.2 2,368.5 377.7 368.7 49.7 46.5 14.2 0.0 0.0 0.0 0.0 0.0 0.5 0.1 125.5 1.8 0.0 0.0 6,992.6 2,510.1
TOTAL DOWNSTREAM   5,961.4 2,007.8 3,344.7 560.8 4,619.2 758.5 1,509.3 352.5 257.7 31.0 0.0 37,998.9 12,408.6 0.0 0.0 66.0 0.1 829.6 24.2 0.0 0.0 54,586.8 54,142.4
TOTAL RECAUDACIÓN   13,600.9 4,960.7 5,385.5 1,449.1 18,549.3 5,060.7 3,943.3 530.2 565.4 103.1 41,823.4 37,999.0 12,408.6 40.1 0.0 561.1 48.3 831.4 24.2 0.2 0.0 123,299.5 62,583.8
Fuente: Elaborado por UDAPE con datos del Servicio de Impuestos Nacionales (SIN).                                        
(p) Preliminar