| CAPÍTULO III
Sector Fiscal |
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CUADRO No. 3.4.1 |
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| RECAUDACIÓN RENTA INTERNA
POR TIPO DE
IMPUESTOS |
| (En Miles de Bolivianos) (1987-2020) |
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| D E T A L L E |
ABREV. |
1987 |
1988 |
1989 |
1990 |
1991 |
1992 |
1993 |
1994 (1) |
1995 |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 (2) |
2010 (2) |
2011 |
2012* |
2013 |
2014 |
2015 |
2016 |
2017 |
2018 |
2019(p) |
2020(p) |
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| TOTAL
IMPUESTOS LEY 843 (S/YPFB) |
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266.286 |
505.137 |
625.009 |
778.186 |
1.142.889 |
1.654.301 |
2.008.630 |
2.368.720 |
2.701.988 |
3.590.184 |
4.092.720 |
5.013.306 |
4.626.649 |
6.521.337 |
6.325.556 |
6.776.712 |
7.231.193 |
9.416.699 |
13.158.355 |
18.217.495 |
21.476.775 |
26.025.636 |
23.541.364 |
26.779.669 |
35.339.708 |
41.350.721 |
49.845.462 |
54.842.951 |
54.363.991 |
47.093.406 |
47.738.443 |
50.793.273 |
47.700.142 |
37.451.796 |
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| Transferencia Grat. de Bienes |
(TGB) |
0 |
195 |
546 |
788 |
1.058 |
874 |
1.364 |
1.213 |
1.254 |
1.505 |
2.511 |
2.959 |
3.521 |
3.010 |
3.200 |
3.998 |
4.534 |
5.847 |
6.939 |
8.779 |
10.870 |
13.815 |
18.383 |
20.189 |
21.765 |
22.850 |
27.988 |
32.346 |
36.130 |
15.038 |
1.289 |
193 |
0 |
0 |
| Renta Presunta de Empresas |
(IRPE) |
10.654 |
28.420 |
45.425 |
60.448 |
85.504 |
104.659 |
137.307 |
142.216 |
161.840 |
48.205 |
8.256 |
2.226 |
1.047 |
1.771 |
252 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Consumo Específico (M.Int.) |
(ICE) |
23.243 |
41.517 |
64.067 |
61.009 |
110.910 |
128.453 |
153.503 |
123.465 |
190.262 |
193.884 |
171.428 |
145.920 |
158.141 |
244.480 |
224.072 |
237.932 |
198.715 |
279.544 |
209.444 |
448.898 |
597.942 |
716.718 |
738.968 |
932.923 |
1.203.546 |
1.156.597 |
1.467.560 |
1.365.373 |
1.486.479 |
1.687.232 |
1.449.539 |
1.649.262 |
1.456.043 |
1.224.676 |
| Consumo Específico (Imp.) |
(ICE) |
579 |
4.399 |
17.026 |
22.147 |
30.028 |
44.789 |
50.304 |
76.294 |
92.481 |
139.157 |
205.050 |
348.833 |
159.471 |
297.624 |
42.386 |
52.427 |
77.339 |
115.900 |
207.830 |
317.747 |
485.492 |
594.271 |
366.745 |
378.664 |
641.547 |
580.125 |
719.054 |
1.051.081 |
1.108.508 |
916.933 |
953.018 |
1.090.827 |
785.237 |
560.736 |
| Valor Agregado (M.Int.) |
(IVA) |
74.478 |
128.549 |
158.360 |
178.057 |
233.276 |
383.375 |
443.813 |
588.211 |
590.871 |
820.073 |
875.886 |
989.444 |
947.029 |
1.204.221 |
1.274.765 |
1.442.237 |
1.736.123 |
1.839.640 |
1.936.564 |
2.466.268 |
3.000.778 |
3.750.804 |
3.554.099 |
4.099.978 |
5.134.355 |
6.555.020 |
7.804.828 |
9.273.362 |
9.913.875 |
10.317.675 |
9.910.101 |
10.155.072 |
10.000.295 |
7.691.910 |
| Valor Agregado (Imp.) |
(IVA) |
72.770 |
143.926 |
159.049 |
178.323 |
275.337 |
480.442 |
586.194 |
700.102 |
852.209 |
1.028.358 |
1.338.366 |
1.612.842 |
1.410.676 |
1.445.198 |
1.536.220 |
1.697.825 |
1.720.569 |
2.140.639 |
2.637.086 |
2.979.208 |
3.733.581 |
4.642.587 |
4.150.674 |
5.192.847 |
6.974.590 |
7.690.324 |
8.709.049 |
9.389.491 |
9.738.361 |
8.457.564 |
9.153.917 |
9.386.790 |
8.594.028 |
6.522.486 |
| Reg. Complementario al IVA |
(RC-IVA) |
24.349 |
48.393 |
56.155 |
62.095 |
86.394 |
106.736 |
150.192 |
164.338 |
159.158 |
167.489 |
180.691 |
169.636 |
151.638 |
161.438 |
131.686 |
146.950 |
147.581 |
170.184 |
186.708 |
186.902 |
194.958 |
231.890 |
255.177 |
237.068 |
259.748 |
260.253 |
332.540 |
400.824 |
460.636 |
441.877 |
440.729 |
474.630 |
464.268 |
426.392 |
| Transacciones |
(IT) |
23.268 |
50.974 |
66.253 |
136.028 |
211.706 |
276.106 |
332.549 |
406.498 |
594.162 |
662.558 |
617.532 |
754.294 |
696.031 |
943.201 |
879.019 |
954.993 |
1.103.650 |
1.360.667 |
1.454.546 |
1.596.933 |
1.905.402 |
2.252.623 |
2.003.102 |
2.174.196 |
2.772.372 |
3.202.246 |
3.586.987 |
4.080.760 |
4.463.102 |
4.386.350 |
4.323.111 |
4.546.698 |
4.651.625 |
3.446.390 |
| Utilidades Mineras |
(IUM) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
585 |
66 |
1.389 |
194 |
132 |
155 |
2 |
249 |
685 |
2.871 |
13.955 |
75.321 |
25.484 |
152.852 |
79.721 |
61.265 |
472.888 |
615.708 |
321.991 |
283.227 |
82.045 |
66.761 |
7.754 |
571.439 |
952.165 |
1.813.370 |
40.919 |
| Impuesto a las Salidas al Exterior (a) |
(ISAE) |
0 |
0 |
0 |
1.884 |
11.245 |
17.781 |
21.209 |
18.778 |
10.784 |
10.101 |
11.210 |
11.639 |
11.485 |
15.031 |
14.362 |
16.333 |
19.914 |
27.851 |
31.649 |
40.444 |
32.549 |
31.397 |
37.747 |
47.234 |
52.148 |
50.724 |
71.342 |
89.842 |
102.318 |
116.228 |
122.149 |
127.938 |
130.223 |
41.671 |
| Reg. Tributario Simplificado |
(RTS) |
2.931 |
4.640 |
3.777 |
3.293 |
1.921 |
2.531 |
2.721 |
3.328 |
4.050 |
4.901 |
5.519 |
4.990 |
4.777 |
5.914 |
6.052 |
6.210 |
6.720 |
7.601 |
4.368 |
6.848 |
7.907 |
10.870 |
11.467 |
12.126 |
12.513 |
14.087 |
16.873 |
20.171 |
25.155 |
35.154 |
29.708 |
32.714 |
35.864 |
24.693 |
| Sist. Tributario Integrado |
(STI) |
28 |
2.860 |
1.393 |
996 |
456 |
160 |
54 |
58 |
70 |
73 |
66 |
66 |
65 |
83 |
61 |
68 |
63 |
338 |
112 |
113 |
98 |
114 |
138 |
76 |
69 |
84 |
120 |
142 |
284 |
222 |
149 |
200 |
147 |
132 |
| Propiedad Rural (b) |
(IPR) |
0 |
0 |
2 |
1.975 |
2.668 |
1.765 |
2.056 |
1.166 |
122 |
0 |
0 |
1 |
4.666 |
747 |
2.795 |
1.054 |
6.321 |
4.006 |
5.066 |
11.183 |
7.152 |
9.079 |
12.302 |
13.980 |
17.351 |
22.267 |
22.724 |
22.618 |
25.579 |
26.897 |
31.389 |
31.832 |
27.949 |
26.866 |
| Regularización Impositiva |
(IERI) |
2.273 |
1.525 |
511 |
317 |
186 |
134 |
28 |
12 |
4 |
1 |
0 |
0 |
35 |
31 |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Renta Presunta a Propietarios de Bienes (c) |
(IRPPB) |
31.712 |
49.737 |
52.445 |
70.826 |
92.200 |
106.496 |
127.335 |
142.456 |
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 |
0 |
| Impuesto Especial a los Hidrocarburos y su
Derivados (d) |
(IEHD) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.640 |
47.447 |
38.540 |
207.528 |
200.532 |
1.387.408 |
1.299.864 |
1.301.547 |
1.068.854 |
1.018.059 |
1.528.592 |
1.498.081 |
2.073.087 |
2.031.193 |
649.544 |
1.070.088 |
2.235.957 |
1.143.798 |
1.680.805 |
1.997.554 |
2.581.137 |
2.695.473 |
3.105.423 |
3.076.258 |
1.910.727 |
1.697.014 |
| Impuesto Directo a los Hidrocarburos (e) |
(IDH) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2.328.115 |
5.497.171 |
5.954.390 |
6.643.520 |
6.465.160 |
6.744.309 |
8.996.054 |
12.111.152 |
15.542.590 |
15.601.861 |
11.096.830 |
6.162.682 |
6.312.628 |
7.635.863 |
6.447.407 |
5.751.791 |
| Impuesto a las Utilidades de las Empresas |
(IUE) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
35.015 |
465.044 |
637.471 |
762.793 |
877.380 |
803.806 |
796.679 |
859.989 |
964.347 |
1.291.125 |
1.796.535 |
2.520.283 |
2.769.506 |
4.227.860 |
4.384.066 |
4.616.105 |
5.455.556 |
6.974.149 |
7.630.432 |
8.979.927 |
10.193.705 |
8.629.938 |
8.083.313 |
8.213.004 |
7.910.463 |
6.423.591 |
| Impuesto a las
Transacciones Financieras |
(ITF) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
313.667 |
632.573 |
446.058 |
323.599 |
340.252 |
338.608 |
347.053 |
379.456 |
378.095 |
384.086 |
400.559 |
387.702 |
439.499 |
490.755 |
543.188 |
521.827 |
420.703 |
| Conceptos Varios (f) |
(CV) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.373 |
113.895 |
54.447 |
173.592 |
827.674 |
116.908 |
167.093 |
226.610 |
448.925 |
493.917 |
419.946 |
553.890 |
857.531 |
1.239.876 |
1.713.525 |
2.375.257 |
2.692.257 |
2.681.824 |
2.780.562 |
2.862.533 |
3.104.769 |
| Impuesto al JuegoJ/Impuesto a la
Participación en Juegos |
(IJ/IPJ) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
13.082 |
9.429 |
19.552 |
30.042 |
24.879 |
58.954 |
77.774 |
95.946 |
88.116 |
47.054 |
| Impuesto a la venta de Moneda Extranjera
(g) |
(IVME) |
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 |
0 |
305.830 |
311.430 |
277.294 |
5.681 |
189 |
133 |
22 |
2 |
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| OTROS INGRESOS |
(OI) |
119.404 |
17.616 |
11.082 |
19.906 |
86.366 |
8.051 |
12.771 |
16.835 |
286.946 |
45.824 |
33.593 |
28.265 |
30.680 |
27.815 |
23.206 |
25.153 |
21.707 |
27.012 |
61.014 |
60.392 |
52.146 |
39.277 |
15.865 |
2.172 |
1.755 |
2.710 |
1.480 |
2.024 |
2.928 |
3.441 |
3.628 |
3.583 |
3.238 |
1.922 |
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| IVA-IT
YPFB |
IVA-IT |
36.084 |
83.345 |
105.482 |
140.146 |
201.452 |
227.221 |
285.100 |
349.577 |
364.447 |
438.062 |
419.881 |
378.342 |
406.391 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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| VALORES FISCALES |
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3.592 |
22.237 |
48.151 |
134.542 |
9.913 |
145.511 |
211.447 |
383.102 |
433.722 |
315.578 |
519.904 |
764.961 |
892.909 |
701.070 |
799.424 |
825.725 |
832.595 |
1.127.526 |
1.977.499 |
2.122.510 |
1.665.254 |
2.284.713 |
5.432.860 |
3.320.952 |
3.989.012 |
5.835.694 |
7.186.146 |
6.504.876 |
3.919.609 |
3.764.014 |
2.792.242 |
2.862.463 |
4.450.074 |
3.085.630 |
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| TOTAL
GENERAL |
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425.365 |
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 |
7.148.185 |
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 |
| FUENTE:
Elaborado por UDAPE con datos del Servicio de Impuestos Nacionales. |
| (1) A partir del mes de junio no incluye el
IRPPB de las Alcaldías Departamentales de Sucre, Potosí, Tarija y Cobija. |
| (2) 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. Los totales se calculan tomando en cuenta solo ICE, IEHD e IVA |
| (a) El impuesto Viajes al Exterior (IVE), a
partir de 1995 cambia de denominación a Impuesto Salidas al Exterior (ISAE) |
| (b) El
Decreto Supremo N° 24463, de 27 de diciembre de 1996, establece un Régimen
Agropecuario Unificado (RAU) para la liquidación y pago anual simplificado de
los impuestos IVA, IT, IUE y RC-IVA. |
| (c) Según Ley N° 1606 del 22 de diciembre de
1994 el IRPPB es sustituído por el Impuesto a la Propiedad de Bienes
Inmuebles y de Vehículos Automotores, pasando a ser exclusivo de los
Gobiernos Municipales a partir de la promulgación de la Ley de Participación
Popular. |
| (d) Se recauda a partir de julio de 1995. |
| (e) Se recauda a partir de junio de 2005. |
| (f) Desde 1992 se incluye Cenocren YPFB. En el
2001 se incluye el pago extraordinario por Bs.501 millones. |
| (g) A partir
del año 2013 se incluye el IVME |
| * A partir
del año 2012 se incluyen los valores CENOCREF GTB. 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. Los totales se
calculan tomando en cuenta solo ICE, IEHD e IVA |
| (p)
Preliminar |
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