CAPÍTULO III           Sector Fiscal																														CUADRO No.  3.4.6
PADRÓN DE CONTRIBUYENTES POR RÉGIMEN Y DEPARTAMENTO
(En número de contribuyentes) (1990 - 2022)
																												2017	2018	2019	2020	2021(p)	2022(p)
DEPARTAMENTO	1990	1991	1992	1993	1994	1995	1996	1997	1998	1999	2000	2001	2002	2003	2004	2005	2006	2007	2008	2009	2010	2011	2012	2013	2014	2015	2016
La Paz	65,540	83,511	92,303	101,195	54,032	68,365	80,518	95,217	112,018	124,292	133,257	133,602	149,423	156,380	90,758	72,031	84,498	91,520	80,926	87,241	83,802	95,563	107,756	120,556	100,770	101,027	109,354	112,602	118,702	124,725	117,060	118,343	126,546
Graco	670	725	725	840	840	1,192	1,192	1,172	2,281	2,280	2,256	2,623	604	595	665	654	613	577	535	526	576	1,101	1,121	1,193	1,058	1,052	1,622	1,562	1,729	1,672	1,636	1,611	1,666
General	58,932	64,569	70,494	76,452	37,987	47,155	55,625	65,543	74,142	82,508	88,977	88,932	103,083	108,237	71,585	60,969	70,309	77,329	66,829	72,889	69,982	81,347	93,763	106,243	85,713	83,628	89,138	90,397	90,914	94,470	87,824	89,129	93,432
Simplificado	122	12,392	15,268	18,102	11,673	15,250	18,937	24,322	30,766	34,673	37,177	36,832	40,623	42,377	14,672	7,789	10,927	11,241	12,636	13,008	12,607	12,539	12,352	12,627	13,526	15,905	18,195	20,267	25,694	27,889	26,856	26,814	30,318
Integrado	5,816	5,825	5,816	5,801	3,532	4,768	4,764	4,180	4,829	4,831	4,792	5,160	5,012	5,046	3,781	2,578	2,607	2,306	829	714	537	477	403	344	321	282	232	204	180	157	135	146	126
Agropecuario	0	0	0	0	0	0	0	0	0	0	55	55	101	125	55	41	42	67	97	104	100	99	117	149	152	160	167	172	185	537	609	643	1,004
Tasa de Crecimiento	-	27.4%	10.5%	9.6%	-46.6%	26.5%	17.8%	18.3%	17.6%	11.0%	7.2%	0.3%	11.8%	4.7%	-42.0%	-20.6%	17.3%	8.3%	-11.6%	7.8%	-3.9%	14.0%	12.8%	11.9%	-16.4%	0.3%	8.2%	3.0%	5.4%	5.1%	-6.1%	1.1%	6.9%
Cochabamba	25,675	32,684	34,968	38,041	26,520	32,512	39,816	45,323	51,580	55,228	54,901	54,861	66,381	68,031	41,263	37,387	41,948	46,443	42,759	45,625	43,957	49,018	54,762	61,660	54,923	57,085	63,536	67,000	71,415	74,400	68,391	70,270	75,488
Graco	383	430	432	540	540	727	727	672	900	900	988	1,212	230	226	257	264	252	249	218	217	484	608	622	664	760	913	1,335	1,286	1,358	1,301	1,252	1,237	1,240
General	22,257	23,887	25,670	27,789	17,244	20,763	24,517	28,853	33,156	36,219	35,989	35,629	46,419	47,978	32,708	30,486	34,777	39,412	38,108	41,119	39,535	44,554	50,337	57,166	50,189	51,639	56,597	59,847	61,145	63,508	58,128	59,968	63,055
Simplificado	27	5,365	6,860	7,736	6,672	8,383	11,965	13,611	15,276	15,890	15,690	15,623	16,872	16,788	4,996	2,125	2,522	2,732	2,804	2,899	2,915	2,961	2,970	3,039	3,194	3,692	4,443	4,609	7,362	8,008	7,463	7,349	8,571
Integrado	3,008	3,002	2,006	1,976	2,064	2,639	2,607	2,187	2,248	2,219	2,223	2,386	2,791	2,949	3,230	4,404	4,252	3,883	1,455	1,204	844	712	628	564	515	478	440	400	357	306	272	303	209
Agropecuario	0	0	0	0	0	0	0	0	0	0	11	11	69	90	72	108	145	167	174	186	179	183	205	227	265	363	721	858	1,193	1,277	1,276	1,413	2,413
Tasa de Crecimiento	-	27.3%	7.0%	8.8%	-30.3%	22.6%	22.5%	13.8%	13.8%	7.1%	-0.6%	-0.1%	21.0%	2.5%	-39.3%	-9.4%	12.2%	10.7%	-7.9%	6.7%	-3.7%	11.5%	11.7%	12.6%	-10.9%	3.9%	11.3%	5.5%	6.6%	4.2%	-8.1%	2.7%	7.4%
Santa Cruz	34,461	42,569	46,743	52,365	32,924	45,047	54,267	61,283	70,625	76,420	74,828	74,859	88,979	93,794	51,372	50,173	57,664	65,287	59,931	64,983	61,774	71,763	82,051	98,876	87,813	90,653	100,847	108,829	116,996	125,569	121,013	126,772	133,153
Sectorial Hidrocarburos	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a	111	104	90	85	81	93	0	0	0	0	0	0	0	0
Graco	334	389	389	500	500	687	697	637	1,599	1,600	2,076	2,383	659	654	753	740	646	632	615	603	755	1,447	1,571	1,672	1,654	1,669	1,941	1,900	1,978	1,949	1,908	1,884	2,233
General	32,857	36,102	38,779	43,267	23,449	31,878	39,151	44,746	51,122	55,905	53,690	53,112	67,577	72,069	41,600	39,748	45,947	52,310	47,590	52,107	48,631	57,092	66,341	79,516	66,717	65,280	71,395	74,608	75,487	80,003	75,230	76,548	81,199
Simplificado	29	4,829	6,476	7,806	8,032	10,908	12,722	14,831	16,746	17,729	17,219	17,172	18,112	18,248	5,130	5,737	6,896	8,219	8,713	9,327	9,707	10,465	11,072	14,164	15,508	19,377	22,847	27,419	34,473	38,479	38,734	39,393	44,491
Integrado	1,241	1,249	1,099	792	943	1,574	1,697	1,069	1,158	1,186	1,193	1,542	1,510	1,538	3,190	3,110	3,057	2,888	1,661	1,390	1,001	906	854	821	848	811	755	692	625	565	505	613	397
Agropecuario	0	0	0	0	0	0	0	0	0	0	650	650	1,121	1,285	699	838	1,007	1,134	1,262	1,471	1,599	1,760	2,213	2,703	3,086	3,516	3,909	4,210	4,433	4,573	4,636	8,334	4,833
Tasa de Crecimiento	-	23.5%	9.8%	12.0%	-37.1%	36.8%	20.5%	12.9%	15.2%	8.2%	-2.1%	0.0%	18.9%	5.4%	-45.2%	-2.3%	14.9%	13.2%	-8.2%	8.4%	-4.9%	16.2%	14.3%	20.5%	-11.2%	3.2%	6.9%	7.9%	7.5%	3.4%	-3.6%	4.8%	5.0%
Chuquisaca	6,932	9,285	9,474	10,503	7,413	9,536	11,154	12,573	14,697	16,092	17,378	18,298	19,334	20,042	13,009	11,618	13,472	14,898	13,415	14,785	13,882	16,192	18,671	20,879	18,372	18,800	20,250	20,670	21,105	21,996	21,847	21,818	23,069
Graco	0	0	0	0	0	0	0	0	0	205	239	343	31	30	32	29	27	25	24	0	0	0	48	49	45	46	56	0	53	52	50	49	67
General	5,324	6,039	6,703	7,382	4,778	6,234	7,346	8,650	9,944	10,820	12,023	12,571	13,868	14,433	10,184	9,143	10,726	12,031	11,637	13,020	12,229	14,549	16,889	19,044	16,095	16,207	17,074	17,228	16,984	17,319	17,392	17,318	17,449
Simplificado	26	1,598	2,092	2,454	1,813	2,298	2,816	3,107	3,766	4,107	4,181	4,219	4,300	4,370	1,669	822	1,006	1,178	1,320	1,421	1,416	1,443	1,557	1,635	2,088	2,421	2,981	3,239	3,785	4,308	4,130	4,157	4,774
Integrado	1,582	1,648	679	667	822	1,004	992	816	987	960	925	1,152	1,111	1,182	1,113	1,618	1,706	1,656	426	336	229	192	168	142	130	108	97	100	86	67	51	51	44
Agropecuario	0	0	0	0	0	0	0	0	0	0	10	13	24	27	11	6	7	8	8	8	8	8	9	9	14	18	42	103	197	250	224	243	735
Tasa de Crecimiento	-	33.9%	2.0%	10.9%	-29.4%	28.6%	17.0%	12.7%	16.9%	9.5%	8.0%	5.3%	5.7%	3.7%	-35.1%	-10.7%	16.0%	10.6%	-10.0%	10.2%	-6.1%	16.6%	15.3%	11.8%	-12.0%	2.3%	7.7%	2.1%	2.1%	4.2%	-0.7%	-0.1%	5.7%
Oruro	10,277	12,244	11,867	12,798	7,657	10,033	11,724	13,227	14,439	15,861	16,786	18,031	18,223	18,884	13,222	11,524	13,485	15,121	13,943	15,047	14,494	16,105	18,023	19,696	17,078	18,568	19,458	20,260	21,839	23,304	22,343	22,699	23,493
Graco	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	81	85	83	87	105	0	93	90	85	88	106
General	8,702	9,139	9,439	10,039	5,249	6,692	7,747	8,965	10,119	11,229	11,971	12,988	13,147	13,587	8,994	8,656	10,435	12,037	11,611	12,727	12,074	13,629	15,384	16,987	14,251	14,986	15,476	16,151	16,545	17,436	16,607	16,920	17,392
Simplificado	32	1,585	1,669	2,064	1,737	2,533	3,180	3,619	3,687	4,009	4,175	4,328	4,366	4,516	2,563	907	1,176	1,308	1,475	1,633	1,919	2,044	2,184	2,292	2,452	3,237	3,669	3,930	5,043	5,634	5,523	5,540	5,881
Integrado	1,543	1,520	759	695	671	808	797	643	633	623	601	666	660	729	1,657	1,957	1,870	1,770	850	680	494	419	361	319	280	246	192	164	143	120	105	105	86
Agropecuario	0	0	0	0	0	0	0	0	0	0	39	49	50	52	8	4	4	6	7	7	7	13	13	13	12	12	16	15	15	24	23	46	28
Tasa de Crecimiento	-	19.1%	-3.1%	7.8%	-40.2%	31.0%	16.9%	12.8%	9.2%	9.8%	5.8%	7.4%	1.1%	3.6%	-30.0%	-12.8%	17.0%	12.1%	-7.8%	7.9%	-3.7%	11.1%	11.9%	9.3%	-13.3%	8.7%	4.8%	4.1%	7.8%	6.7%	-4.1%	1.6%	3.5%
Tarija	6,293	7,009	8,158	9,371	8,297	11,343	13,331	14,383	15,865	16,709	17,206	17,186	18,616	19,961	13,376	12,476	14,808	17,565	17,951	20,309	20,580	24,584	28,564	32,526	27,630	29,663	30,213	30,996	32,087	33,580	32,330	33,194	34,575
Graco	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	111	113	110	112	125	0	106	106	102	102	138
General	4,494	4,556	5,538	6,283	4,049	5,152	5,742	6,623	7,419	8,121	8,778	8,967	10,308	11,220	9,371	9,482	11,583	14,188	14,960	16,967	17,080	20,729	24,311	28,025	22,589	23,010	22,174	22,076	21,432	22,462	21,852	22,897	22,590
Simplificado	5	659	1,850	2,246	3,301	4,913	6,214	6,592	7,172	7,330	7,155	6,734	6,880	7,236	2,937	1,969	2,211	2,495	2,653	3,019	3,224	3,595	3,790	4,041	4,589	6,179	7,507	8,506	10,107	10,531	9,915	9,656	11,233
Integrado	1,794	1,794	770	842	947	1,278	1,375	1,168	1,274	1,258	1,227	1,438	1,374	1,449	1,043	988	970	837	288	269	221	200	278	273	248	257	292	284	286	297	248	254	248
Agropecuario	0	0	0	0	0	0	0	0	0	0	46	47	54	56	25	37	44	45	50	54	55	60	74	74	94	105	115	130	156	184	213	285	366
Tasa de Crecimiento	-	11.4%	16.4%	14.9%	-11.5%	36.7%	17.5%	7.9%	10.3%	5.3%	3.0%	-0.1%	8.3%	7.2%	-33.0%	-6.7%	18.7%	18.6%	2.2%	13.1%	1.3%	19.5%	16.2%	13.9%	-15.1%	7.4%	1.9%	2.6%	3.5%	4.7%	-3.7%	2.7%	4.2%
Potosí	5,449	7,683	7,705	8,511	5,990	7,260	8,178	8,990	10,046	10,791	11,676	12,581	13,916	14,743	9,414	9,823	11,397	12,746	12,349	13,711	12,187	13,806	15,769	18,294	16,741	18,171	19,444	20,362	22,261	23,551	22,507	23,054	24,999
Graco	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	70	72	76	70	74	0	69	67	65	64	99
General	4,064	4,290	4,637	5,029	3,290	4,053	4,748	5,393	6,159	6,791	7,569	8,294	9,450	10,070	7,144	7,545	8,876	10,083	9,944	11,164	9,758	11,343	13,202	15,145	13,259	13,833	14,623	15,241	15,923	16,772	16,129	16,650	17,669
Simplificado	39	2,041	2,500	2,817	2,191	2,657	2,886	3,118	3,353	3,473	3,578	3,740	3,943	4,109	1,869	1,546	1,711	1,920	2,117	2,280	2,208	2,243	2,280	2,859	3,152	4,009	4,511	4,909	6,067	6,519	6,140	6,163	7,036
Integrado	1,346	1,352	568	665	509	550	544	479	534	527	529	547	522	563	401	732	809	741	287	266	220	219	216	217	253	257	232	208	196	182	160	162	134
Agropecuario	0	0	0	0	0	0	0	0	0	0	0	0	1	1	0	0	1	2	1	1	1	1	1	1	1	2	4	4	6	11	13	15	61
Tasa de Crecimiento	-	41.0%	0.3%	10.5%	-29.6%	21.2%	12.6%	9.9%	11.7%	7.4%	8.2%	7.8%	10.6%	5.9%	-36.1%	4.3%	16.0%	11.8%	-3.1%	11.0%	-11.1%	13.3%	14.2%	16.0%	-8.5%	8.5%	7.0%	4.7%	9.3%	5.8%	-4.4%	2.4%	8.4%
Beni	2,453	3,589	4,042	4,624	2,906	4,088	4,780	5,280	6,064	6,438	7,062	7,841	8,363	8,960	5,545	4,994	7,302	9,241	8,344	9,886	9,917	11,621	14,104	16,365	13,112	14,133	13,857	14,748	15,769	17,082	16,876	17,609	18,005
Graco	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	50	50	44	46	46	0	52	51	50	48	59
General	2,374	2,940	3,314	3,628	1,959	2,945	3,362	3,737	4,343	4,679	5,110	5,687	6,033	6,600	4,223	4,033	5,818	7,539	6,452	7,557	7,371	8,721	10,884	13,032	9,641	10,192	9,602	10,027	10,151	10,921	10,675	10,452	10,910
Simplificado	0	570	696	970	915	1,104	1,365	1,487	1,667	1,705	1,757	1,926	2,109	2,136	881	528	631	791	799	959	1,028	1,203	1,305	1,373	1,497	1,920	2,195	2,705	3,415	4,013	4,033	4,128	4,958
Integrado	79	79	32	26	32	39	53	56	54	54	53	56	51	52	37	43	50	80	42	44	44	38	36	31	29	29	25	25	24	23	21	28	16
Agropecuario	0	0	0	0	0	0	0	0	0	0	142	172	170	172	404	390	803	831	1,051	1,326	1,474	1,659	1,829	1,879	1,901	1,946	1,989	1,991	2,127	2,074	2,097	2,953	2,062
Tasa de Crecimiento	-	46.3%	12.6%	14.4%	-37.2%	40.7%	16.9%	10.5%	14.8%	6.2%	9.7%	11.0%	6.7%	7.1%	-38.1%	-9.9%	46.2%	26.6%	-9.7%	18.5%	0.3%	17.2%	21.4%	16.0%	-19.9%	7.8%	-2.0%	6.4%	6.9%	8.3%	-1.2%	4.3%	2.2%
Pando	481	592	698	774	433	589	786	953	1,204	1,320	1,360	1,590	2,006	2,323	1,362	1,493	2,055	2,443	2,475	3,289	3,031	3,561	4,241	4,959	5,354	5,126	5,252	5,345	5,608	5,789	5,846	6,045	6,543
Graco	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	13	13	14	9	11	0	9	9	9	10	12
General	475	536	617	697	336	460	587	721	881	975	1,096	1,320	1,731	1,978	1,220	1,207	1,745	2,058	2,129	2,927	2,642	3,076	3,600	4,144	4,389	3,900	3,885	3,842	3,790	3,940	3,991	4,188	4,650
Simplificado	0	50	81	77	97	129	199	232	323	345	264	270	275	310	94	248	272	336	325	346	374	459	604	776	922	1,182	1,320	1,466	1,770	1,805	1,810	1,808	1,841
Integrado	6	6	0	0	0	0	0	0	0	0	0	0	0	4	6	22	22	33	5	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Agropecuario	0	0	0	0	0	0	0	0	0	0	0	0	0	31	42	16	16	16	16	16	15	26	24	26	29	35	36	37	39	35	36	39	40
Tasa de Crecimiento	-	23.1%	17.9%	10.9%	-44.1%	36.0%	33.4%	21.2%	26.3%	9.6%	3.0%	16.9%	-7.8%	15.8%	-41.4%	9.6%	37.6%	18.9%	1.3%	32.9%	-7.8%	17.5%	19.1%	16.9%	8.0%	-4.3%	2.5%	1.8%	4.9%	3.2%	1.0%	3.4%	8.2%
TOTAL GENERAL	157,561	199,166	215,958	238,182	146,172	188,773	224,554	257,229	296,538	323,151	334,454	338,849	385,241	403,118	239,321	211,519	246,629	275,264	252,093	274,876	263,624	302,213	343,941	393,811	341,793	353,226	382,211	400,812	425,782	449,996	428,213	439,804	465,871
% Crecim.	0	26.41%	8.43%	10.29%	-38.63%	29.14%	18.95%	14.55%	15.28%	8.97%	3.50%	1.31%	13.69%	4.64%	-40.63%	-11.62%	16.60%	11.61%	-8.42%	9.04%	-4.09%	14.64%	13.81%	14.50%	-13.21%	3.35%	8.21%	4.87%	6.23%	5.7%	-4.8%	2.7%	5.9%
GRACO	1,387	1,544	1,546	1,880	1,880	2,606	2,616	2,481	4,780	4,985	5,559	6,561	1,524	1,505	1,707	1,687	1,538	1,483	1,392	1,346	1,815	3,156	3,687	3,911	3,844	4,004	5,315	4,748	5,447	5,297	5,157	5,093	5,620
RESTO	139,479	152,058	165,191	180,566	98,341	125,332	148,825	173,231	197,285	217,247	225,203	227,500	271,616	286,172	187,029	171,269	200,216	226,987	209,260	230,477	219,383	255,133	294,711	339,302	282,843	282,675	299,964	309,417	312,371	326,831	307,828	314,070	328,346
SIMPLIFICADO	280	29,089	37,492	44,272	36,431	48,175	60,284	70,919	82,756	89,261	91,196	90,844	97,480	100,090	34,811	21,671	27,352	30,220	32,842	34,892	35,398	36,952	38,114	42,806	46,928	57,922	67,668	77,050	97,716	107,186	104,604	105,008	119,103
INTEGRADO	16,415	16,475	11,729	11,464	9,520	12,660	12,829	10,598	11,717	11,658	11,543	12,947	13,031	13,512	14,458	15,452	15,343	14,194	5,843	4,903	3,590	3,163	2,944	2,711	2,624	2,468	2,265	2,077	1,897	1,717	1,497	1,662	1,260
AGROPECUARIO	0	0	0	0	0	0	0	0	0	0	953	997	1,590	1,839	1,316	1,440	2,069	2,276	2,666	3,173	3,438	3,809	4,485	5,081	5,554	6,157	6,999	7,520	8,351	8,965	9,127	13,971	11,542
TOTAL (1)	157,561	199,166	215,958	238,182	146,172	188,773	224,554	257,229	296,538	323,151	334,415	338,800	385,191	403,066	239,313	211,515	246,629	275,264	252,093	274,876	263,624	302,213	343,941	393,811	341,793	353,226	382,211	400,812	425,782	449,996	428,213	439,804	465,871
Fuente: Elaborado por UDAPE con datos del Servicio de Impuestos Nacionales (SIN).
Nota: Detalle del total de contribuyentes vigentes con movimiento inscritos en el padron. El crecimiento 2005 no es posible medirlo en relación a la gestión 2004 debido al cambio del RUC al NIT, por lo que el crecimiento es calculado en relación a los contribuyentes con NIT al 31 de enero de 2005 el mismo que alcanzó a 146,159 contribuyentes.
(1) En las gestiones 2006-2011 se incluye la Sectorial Hidrocarburos
(p): Preliminar.