CAPÍTULO III           Sector Fiscal                                                   CUADRO No.  3.4.6
                                                           
 
PADRÓN DE CONTRIBUYENTES POR RÉGIMEN Y DEPARTAMENTO
(En Número de Contribuyentes) (1990 - 2019)
 
                                                           
                                                        2017 2018 2019(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
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
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
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
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
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
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%
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
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
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
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
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
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
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%
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 90.653 100.847 108.829 116.996 120.996
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
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
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
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
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
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%
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
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
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
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
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
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
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%
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
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
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
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
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
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
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%
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
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
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
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
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
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
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%
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
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
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
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
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
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
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%
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
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
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
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
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
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
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%
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
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
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
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
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
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
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%
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
% 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%
                                                             
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
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
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
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
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
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
FUENTE: Elaborado por UDAPE con datos de la Gerencia Nacional de Recaudaciones - Servicio de Impuestos Nacionales.          
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.