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RECAUDACION TRIBUTARIA ANUAL COMO PORCENTAJE
DEL PIB* |
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PERIODO 2001 - 2012/1 |
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No contempla la devolución de crédito fiscal
por IVA |
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(Millones de Quetzales) |
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IMPUESTO |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
2012 |
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TOTAL ADMINISTRACIÓN
TRIBUTARIA |
11.214% |
12.020% |
11.651% |
11.729% |
11.540% |
12.087% |
12.345% |
11.432% |
10.693% |
10.808% |
11.446% |
2.901% |
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DIRECTOS |
2.629% |
3.129% |
3.021% |
2.823% |
2.916% |
3.331% |
3.312% |
3.283% |
3.155% |
3.101% |
3.481% |
0.908% |
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Sobre la Renta |
1.604% |
1.573% |
1.546% |
1.726% |
2.106% |
2.364% |
2.520% |
2.485% |
2.338% |
2.325% |
2.756% |
0.737% |
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ISET |
- |
- |
- |
- |
- |
- |
0.000% |
0.000% |
0.000% |
0.000% |
0.000% |
- |
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IEMA |
1.019% |
1.551% |
1.470% |
0.449% |
0.013% |
0.006% |
0.003% |
0.004% |
0.001% |
0.001% |
0.002% |
0.000% |
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IETAAP |
- |
- |
- |
0.644% |
0.793% |
0.957% |
0.782% |
0.789% |
0.220% |
0.013% |
0.015% |
0.000% |
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ISO |
- |
- |
- |
- |
- |
- |
- |
- |
0.594% |
0.759% |
0.704% |
0.170% |
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Extraordinario Dto. 58-91 |
- |
- |
- |
- |
- |
- |
- |
- |
- |
- |
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Sobre el Patrimonio |
0.006% |
0.005% |
0.005% |
0.005% |
0.004% |
0.004% |
0.006% |
0.005% |
0.003% |
0.003% |
0.004% |
0.001% |
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INDIRECTOS |
8.585% |
8.891% |
8.630% |
8.906% |
8.623% |
8.756% |
9.034% |
8.149% |
7.539% |
7.707% |
7.965% |
1.993% |
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IVA sobre Ventas |
2.116% |
2.265% |
2.166% |
2.323% |
2.046% |
2.170% |
2.539% |
2.349% |
2.353% |
2.400% |
2.582% |
0.698% |
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IVA Importaciones |
3.316% |
3.517% |
3.553% |
3.732% |
3.828% |
3.883% |
4.024% |
3.761% |
3.152% |
3.340% |
3.536% |
0.831% |
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IVA TOTAL |
5.432% |
5.781% |
5.720% |
6.055% |
5.874% |
6.053% |
6.563% |
6.110% |
5.505% |
5.741% |
6.117% |
1.530% |
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Derechos Arancelarios |
1.346% |
1.393% |
1.370% |
1.274% |
1.788% |
1.133% |
1.014% |
0.820% |
0.695% |
0.711% |
0.694% |
0.154% |
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Sobre Bebidas |
0.173% |
0.187% |
0.164% |
0.121% |
0.179% |
0.175% |
0.163% |
0.148% |
0.141% |
0.143% |
0.143% |
0.034% |
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Sobre Tabacos |
0.159% |
0.162% |
0.160% |
0.139% |
0.150% |
0.140% |
0.136% |
0.116% |
0.110% |
0.104% |
0.071% |
0.020% |
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Petróleo y Derivados |
1.103% |
0.985% |
0.860% |
0.929% |
0.234% |
0.845% |
0.782% |
0.655% |
0.709% |
0.654% |
0.582% |
0.138% |
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Timbres |
0.108% |
0.114% |
0.102% |
0.151% |
0.151% |
0.170% |
0.150% |
0.127% |
0.193% |
0.172% |
0.175% |
0.076% |
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Circulación de Vehículos |
0.150% |
0.154% |
0.148% |
0.141% |
0.154% |
0.142% |
0.135% |
0.136% |
0.152% |
0.152% |
0.153% |
0.033% |
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Sobre Cemento |
0.047% |
0.051% |
0.048% |
0.045% |
0.045% |
0.048% |
0.045% |
0.035% |
0.032% |
0.030% |
0.029% |
0.007% |
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Pasajes y Otros |
0.068% |
0.065% |
0.059% |
0.051% |
0.049% |
0.049% |
0.047% |
0.002% |
0.001% |
0.001% |
0.001% |
0.000% |
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TOTAL OTRAS INSTITUCIONES |
0.303% |
0.331% |
0.384% |
0.360% |
0.380% |
0.380% |
0.394% |
0.492% |
0.266% |
0.274% |
0.374% |
0.073% |
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Regalías e Hidrocarburos
Compartibles. |
0.193% |
0.232% |
0.291% |
0.259% |
0.285% |
0.292% |
0.306% |
0.415% |
0.192% |
0.207% |
0.314% |
0.061% |
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Salida del País. |
0.110% |
0.099% |
0.094% |
0.100% |
0.095% |
0.088% |
0.087% |
0.077% |
0.073% |
0.067% |
0.060% |
0.012% |
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INGRESOS TRIBUTARIOS BRUTOS |
11.518% |
12.351% |
12.036% |
12.089% |
11.919% |
12.467% |
12.739% |
11.924% |
10.959% |
11.082% |
11.819% |
2.974% |
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PROVISIÓN PARA DEVOLUCIÓN DE
CRÉDITO FISCAL |
0.681% |
0.537% |
0.383% |
0.551% |
0.698% |
0.618% |
0.689% |
0.650% |
0.629% |
0.643% |
0.784% |
0.234% |
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INGRESOS TRIBUTARIOS NETOS |
10.837% |
11.815% |
11.653% |
11.539% |
11.221% |
11.849% |
12.050% |
11.275% |
10.330% |
10.439% |
11.035% |
2.740% |
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Fuente: Intendencia de Recaudación y Gestión,
SAT, Ministerio de Finanzas Públicas y
Banco de Guatemala. |
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Nota: Pueden existir diferencias por redondeo. |
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* Banco de Guatemala, Base 2001 |
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/1 Datos al 31 de Marzo |
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