Observatorio de la Recaudación Tributaria

Observatorio de la Recaudación Tributaria EN ESTE NÚMERO: América Latina (sin Cuba y Venezuela) N 4 Febrero 2010 (avance) CENTRO INTERAMERICANO DE ADMINISTRACIONES TRIBUTARIAS - CIAT

Argentina (En millones de pesos argentinos) 2006 2007 Recaudación neta de devoluciones 26,719.4 33,110.3 32,240.4 35,102.3 127,172.4 33,513.6 42,572.4 42,864.5 46,923.3 165,873.7 Recaudación antes de devoluciones 27,943.9 34,339.4 33,539.5 36,577.8 132,400.6 35,233.4 43,782.4 44,071.9 48,688.3 171,775.9 2. Por impuesto (recaudación bruta) Imp. sobre la renta, utilidades y ganancias de capital 6,963.7 10,357.1 8,337.2 9,096.4 34,754.4 8,520.3 13,264.4 11,098.8 11,332.1 44,215.6 Impuesto a las Ganancias 6,696.0 10,079.8 8,047.9 8,791.4 33,615.1 8,226.6 12,906.9 10,761.0 10,960.4 42,854.9 - Personas físicas 1,704.0 1,992.7 1,752.9 1,975.3 7,425.0 2,255.4 2,343.9 2,223.3 1,900.0 8,722.6 - Personas jurídicas 2,669.8 5,384.1 3,378.4 3,648.5 15,080.8 2,891.1 6,827.6 4,297.0 4,487.1 18,502.7 - Otros 2,322.2 2,702.9 2,916.6 3,167.7 11,109.3 3,080.1 3,735.4 4,240.7 4,573.3 15,629.6 Impuesto a la Ganancia Mínima Presunta 252.3 266.4 274.6 290.7 1,084.0 277.6 343.3 325.3 352.7 1,299.0 Gravamen de Emergencia sobre Premios de Juegos de Azar 15.4 10.9 14.7 14.3 55.3 16.1 14.2 12.5 18.9 61.7 Impuestos sobre la propiedad 224.1 1,242.5 403.5 432.5 2,302.6 320.8 1,529.3 532.6 557.3 2,939.9 Impuesto sobre los bienes personales 180.6 1,195.1 349.8 351.2 2,076.7 227.9 1,425.3 409.8 429.0 2,492.0 Impuesto a la transferencia de inmuebles 30.2 32.3 39.5 65.2 167.2 78.5 88.3 106.4 109.2 382.4 Contribución especial sobre el capital de las Cooperativas 13.4 15.0 14.2 16.2 58.7 14.4 15.7 16.4 19.0 65.5 Impuestos generales sobre el consumo 11,201.3 11,902.5 12,959.6 14,304.1 50,367.5 14,596.8 15,326.8 17,574.1 19,161.3 66,659.0 IVA Bruto 11,201.3 11,902.5 12,959.6 14,304.1 50,367.5 14,596.8 15,326.8 17,574.1 19,161.3 66,659.0 - IVA Impositivo 6,763.0 7,037.0 7,527.7 8,747.5 30,075.1 9,027.2 9,322.0 9,882.1 11,028.9 39,260.2 - IVA Aduanero 4,438.3 4,865.6 5,432.0 5,556.6 20,292.4 5,569.6 6,004.8 7,692.0 8,132.4 27,398.8 Impuestos selectivos 2,429.8 2,816.2 2,829.2 3,189.5 11,264.6 2,770.2 3,034.3 3,382.2 3,697.2 12,883.9 Impuestos sobre Combustibles Líquidos y Gas Natural Comprimido 1,267.7 1,676.6 1,684.2 1,944.2 6,572.6 1,473.3 1,754.6 2,048.2 2,189.5 7,465.7 Impuestos internos sobre cigarrillos + Adicional 815.9 733.8 742.1 823.8 3,115.6 838.5 845.5 847.5 937.0 3,468.4 Otros impuestos internos 346.2 405.8 402.9 421.5 1,576.4 458.4 434.2 486.5 570.7 1,949.8 Impuestos sobre transacciones financieras 2,595.4 2,876.4 2,929.4 3,284.6 11,685.7 3,214.5 3,654.3 3,966.6 4,229.6 15,065.0 Impuesto a las Cuentas Corrientes 2,595.4 2,876.4 2,929.4 3,284.6 11,685.7 3,214.5 3,654.3 3,966.6 4,229.6 15,065.0 Impuestos sobre el comercio exterior 4,166.8 4,817.9 5,803.7 5,878.8 20,667.1 5,526.1 6,609.9 7,207.4 9,452.8 28,796.2 Derechos de importación 1,136.8 1,201.8 1,358.5 1,441.9 5,139.0 1,485.4 1,543.5 1,868.4 2,118.0 7,015.3 Derechos de exportación 2,869.4 3,448.4 4,234.4 4,159.5 14,711.7 3,767.9 4,767.4 4,969.7 6,944.8 20,449.7 Otros 160.6 167.6 210.9 277.4 816.4 272.7 299.1 369.4 390.0 1,331.1 Regímenes simplificados 199.8 210.1 221.8 237.1 868.7 245.6 256.8 271.8 289.1 1,063.3 Monotributo - Impositivo 199.8 210.1 221.8 237.1 868.7 245.6 256.8 271.8 289.1 1,063.3 Otros 163.2 116.8 55.2 154.8 489.9 39.1 106.6 38.5-31.1 153.1 Facilidades de Pago Impositivas 135.4 91.7 30.8 126.0 383.9 6.6 73.6 6.1-58.1 28.2 Otros en el ámbito de AFIP 27.8 25.1 24.3 28.8 106.1 32.5 33.0 32.3 27.0 124.9 Devoluciones y reintegros 1,224.5 1,229.1 1,299.1 1,475.5 5,228.2 1,719.8 1,210.0 1,207.4 1,765.0 5,902.2 of which IVA 699.5 749.1 819.1 995.5 3,263.2 1,199.8 850.0 839.9 1,100.0 3,989.7 Total de Ingresos Tributarios 6,582.9 6,388.3 6,945.2 7,375.2 27,291.6 8,182.1 7,812.9 8,851.4 9,449.0 34,295.4 2. Por impuesto Impuestos sobre la propiedad 1,539.2 1,180.5 762.2 995.5 4,477.4 1,728.5 968.9 1,182.9 1,076.2 4,956.5 Impuesto inmobiliario 1,052.1 727.2 470.1 647.8 2,897.2 1,156.5 514.5 736.3 628.2 3,035.4 Impuesto a los automotores 487.1 453.2 292.1 347.7 1,580.1 572.0 454.4 446.6 448.0 1,921.0 Impuestos generales sobre el consumo 4,096.1 4,249.7 5,003.1 5,104.1 18,453.1 5,342.0 5,674.6 6,242.2 6,854.2 24,113.0 Impuestos sobre los ingresos brutos 4,096.1 4,249.7 5,003.1 5,104.1 18,453.1 5,342.0 5,674.6 6,242.2 6,854.2 24,113.0 Otros 947.6 958.1 1,179.8 1,275.6 4,361.1 1,111.6 1,169.4 1,426.4 1,518.6 5,226.0 Impuesto a los sellos 480.6 516.1 624.5 628.5 2,249.7 637.7 709.2 791.5 807.2 2,945.6 Otros impuestos 467.0 442.0 555.3 647.1 2,111.4 473.8 460.2 634.9 711.4 2,280.3 Seguridad Social 9,494.5 9,029.3 10,888.8 10,732.3 40,144.9 13,411.8 12,777.4 15,309.3 14,598.2 56,096.8 - Contribuciones, Aportaciones y Monotributo 7,271.4 6,983.7 8,420.7 8,362.6 31,038.4 10,564.7 10,079.7 12,041.2 11,637.2 44,322.8 - Obras Sociales y Riesgos del Trabajo 2,166.1 2,016.3 2,455.4 2,323.4 8,961.3 2,844.0 2,671.6 3,265.5 2,983.6 11,764.7 - Facilidades de Pago - Contribuciones 57.0 29.3 12.7 46.3 145.2 3.2 26.1 2.6-22.6 9.3 Fuente: AFIP, MECON

Argentina (En millones de pesos argentinos) 2008 2009 (E) Recaudación neta de devoluciones 48,014.1 56,958.4 59,378.8 55,627.7 219,979.0 50,316.4 60,232.0 57,777.6 62,112.4 230,438.5 Recaudación antes de devoluciones 50,164.2 59,123.4 61,678.8 57,792.7 228,759.1 51,201.4 61,532.0 59,581.6 64,305.4 236,620.5 2. Por impuesto (recaudación bruta) Imp. sobre la renta, utilidades y ganancias de capital 11,106.4 15,332.9 14,390.5 13,884.3 54,714.1 11,508.3 16,301.7 13,592.8 15,475.7 56,878.5 Impuesto a las Ganancias 10,792.9 14,971.6 14,198.8 13,682.8 53,646.0 11,079.3 15,906.4 13,355.5 15,211.0 55,552.3 - Personas físicas 2,431.0 3,479.1 3,793.7 3,175.6 12,879.5 2,734.4 3,562.1 n.d. n.d. n.d. - Personas jurídicas 3,894.0 6,600.6 5,013.5 4,956.9 20,465.1 3,321.9 7,138.0 n.d. n.d. n.d. - Otros 4,467.8 4,891.8 5,391.5 5,550.3 20,301.4 5,023.0 5,206.3 n.d. n.d. n.d. Impuesto a la Ganancia Mínima Presunta 296.8 339.9 176.6 174.4 987.7 390.6 375.2 208.4 238.6 1,212.7 Gravamen de Emergencia sobre Premios de Juegos de Azar 16.7 21.5 15.1 27.1 80.4 38.5 20.1 28.8 26.2 113.6 Impuestos sobre la propiedad 375.8 1,902.6 830.6 776.0 3,885.0 478.4 1,970.8 956.7 1,088.6 4,494.6 Impuesto sobre los bienes personales 259.1 1,771.5 701.4 643.0 3,375.0 389.6 1,873.0 832.2 946.4 4,041.1 Impuesto a la transferencia de inmuebles 100.4 112.3 111.8 114.5 439.1 70.0 78.0 105.3 118.4 371.7 Contribución especial sobre el capital de las Cooperativas 16.3 18.7 17.4 18.5 70.9 18.9 19.8 19.3 23.8 81.8 Impuestos generales sobre el consumo 19,675.4 21,597.2 22,721.2 22,121.3 86,115.0 20,929.4 21,889.3 24,139.5 24,158.6 91,116.7 IVA Bruto 19,675.4 21,597.2 22,721.2 22,121.3 86,115.0 20,929.4 21,889.3 24,139.5 24,158.6 91,116.7 - IVA Impositivo 11,871.5 12,258.7 12,692.2 13,570.6 50,392.9 14,785.2 14,930.7 15,784.5 15,893.3 61,393.7 - IVA Aduanero 7,803.9 9,338.5 10,029.1 8,550.7 35,722.1 6,144.2 6,958.5 8,355.0 8,265.4 29,723.1 Impuestos selectivos 3,809.3 3,929.8 3,919.9 4,492.7 16,151.8 4,225.4 4,449.1 4,681.4 6,025.0 19,380.9 Impuestos sobre Combustibles Líquidos y Gas Natural Comprimido 2,256.8 2,360.5 2,329.3 2,747.3 9,693.9 2,376.9 2,661.3 2,752.3 3,802.8 11,593.3 Impuestos internos sobre cigarrillos + Adicional 1,018.6 1,001.6 1,020.4 1,155.7 4,196.4 1,204.6 1,187.3 1,231.0 1,358.8 4,981.7 Otros impuestos internos 533.9 567.7 570.3 589.7 2,261.5 643.9 600.4 698.2 863.4 2,805.9 Impuestos sobre transacciones financieras 4,359.0 4,818.7 5,162.4 5,155.0 19,495.2 4,645.5 5,093.3 5,273.8 5,548.8 20,561.5 Impuesto a las Cuentas Corrientes 4,359.0 4,818.7 5,162.4 5,155.0 19,495.2 4,645.5 5,093.3 5,273.8 5,548.8 20,561.5 Impuestos sobre el comercio exterior 10,384.6 11,174.2 14,226.7 10,957.9 46,743.5 8,895.3 11,165.1 9,733.4 11,406.7 41,200.6 Derechos de importación 2,071.7 2,237.5 2,355.6 2,323.1 8,987.9 1,692.9 1,781.4 2,034.1 2,191.3 7,699.8 Derechos de exportación 7,940.5 8,514.8 11,405.7 8,194.3 36,055.3 6,890.8 9,051.7 7,304.4 8,794.6 32,041.5 Otros 372.4 421.9 465.4 440.5 1,700.2 311.6 332.0 394.8 420.9 1,459.2 Regímenes simplificados 302.1 334.1 351.7 366.8 1,354.7 360.5 382.2 394.3 412.9 1,549.8 Monotributo - Impositivo 302.1 334.1 351.7 366.8 1,354.7 360.5 382.2 394.3 412.9 1,549.8 Otros 151.6 33.8 75.7 38.7 299.8 158.6 280.5 809.8 189.0 1,437.9 Facilidades de Pago Impositivas 120.9-6.7 39.7 5.3 159.3 128.8 242.0 667.8-470.4 568.2 Otros en el ámbito de AFIP 30.7 40.5 36.0 33.4 140.5 29.8 38.5 142.0 659.4 869.8 Devoluciones y reintegros 2,150.1 2,165.0 2,300.0 2,165.0 8,780.1 885.0 1,300.0 1,804.0 2,193.0 6,182.0 of which IVA 1,275.1 1,675.0 1,471.0 1,465.0 5,886.1 785.0 973.0 900.0 1,073.0 3,731.0 Total de Ingresos Tributarios 10,959.0 10,550.6 11,500.4 12,455.2 45,465.2 n.d. n.d. n.d. n.d. 50,000.0 2. Por impuesto Impuestos sobre la propiedad 2,229.8 1,299.6 1,499.5 1,430.2 6,459.1 n.d. n.d. n.d. n.d. 7,103.4 Impuesto inmobiliario 1,464.3 703.5 929.8 854.7 3,952.2 n.d. n.d. n.d. n.d. 4,346.4 Impuesto a los automotores 765.5 596.2 569.8 575.5 2,506.9 n.d. n.d. n.d. n.d. 2,757.0 Impuestos generales sobre el consumo 7,368.0 7,866.0 8,512.2 9,062.0 32,808.1 n.d. n.d. n.d. n.d. 36,080.5 Impuestos sobre los ingresos brutos 7,368.0 7,866.0 8,512.2 9,062.0 32,808.1 n.d. n.d. n.d. n.d. 36,080.5 Otros 1,361.3 1,385.0 1,488.6 1,963.0 6,197.9 n.d. n.d. n.d. n.d. 6,816.1 Impuesto a los sellos 863.1 856.1 892.0 938.4 3,549.6 n.d. n.d. n.d. n.d. 3,903.7 Otros impuestos 498.1 528.9 596.6 1,024.7 2,648.3 n.d. n.d. n.d. n.d. 2,912.5 Seguridad Social 18,055.1 18,280.6 21,858.7 20,888.1 79,082.5 24,237.8 22,540.0 27,114.9 24,854.3 98,746.9 - Contribuciones, Aportaciones y Monotributo 14,309.3 14,757.5 17,451.5 16,741.9 63,260.2 18,989.7 17,657.7 21,073.4 19,842.3 77,563.1 - Obras Sociales y Riesgos del Trabajo 3,687.8 3,525.8 4,387.9 4,143.7 15,745.3 5,172.7 4,771.0 5,664.6 5,242.6 20,851.0 - Facilidades de Pago - Contribuciones 58.0-2.7 19.2 2.5 77.1 75.4 111.2 376.9-230.6 332.8 Fuente: AFIP, MECON

Bolivia (En millones de bolivianos) 2006 2007 Recaudación neta de devoluciones n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Recaudación antes de devoluciones 4,701.1 5,613.1 5,858.5 5,124.2 21,296.9 5,419.1 6,045.0 6,583.2 6,285.5 24,332.9 2. Por impuesto (recaudación bruta) Imp. sobre la renta, utilidades y ganancias de capital 424.7 1,169.8 1,191.1 336.7 3,122.4 633.3 1,193.6 1,267.9 338.0 3,432.8 Régimen complementario de IVA 48.0 61.4 50.4 56.1 215.9 56.7 54.2 53.2 53.3 217.5 IUE 224.4 947.1 968.4 171.4 2,311.4 304.4 981.8 1,047.7 205.9 2,539.9 IUM 29.7 0.0 0.0 4.5 34.2 156.5 0.0 0.0 0.0 156.6 IUE Remesas 122.6 161.3 172.3 104.7 560.8 115.7 157.5 166.9 78.8 518.9 Impuestos sobre la propiedad 2.0 2.1 2.3 2.4 8.8 2.1 3.0 2.7 3.0 10.9 TGB 2.0 2.1 2.3 2.4 8.8 2.1 3.0 2.7 3.0 10.9 Impuestos generales sobre el consumo 1,982.1 2,005.0 2,040.5 2,189.5 8,217.1 2,231.3 2,241.3 2,489.0 2,875.2 9,836.8 IVA 1,484.6 1,517.5 1,650.5 1,752.7 6,405.3 1,730.9 1,734.2 1,975.4 2,315.1 7,755.6 - IVA Mercado Interno 704.7 663.1 846.7 866.3 3,080.8 850.5 758.9 900.7 1,144.3 3,654.3 - IVA Importaciones 780.0 854.4 803.8 886.4 3,324.5 880.4 975.3 1,074.7 1,170.8 4,101.3 Impuesto a las transacciones 497.4 487.5 390.0 436.8 1,811.8 500.4 507.1 513.6 560.2 2,081.2 Impuestos selectivos 1,888.9 1,975.1 2,258.6 2,197.1 8,319.7 2,147.2 2,208.1 2,385.7 2,558.6 9,299.6 ICE 212.4 176.5 182.4 211.1 782.3 259.8 205.1 215.8 249.2 929.9 IEHD 459.4 494.4 539.6 506.2 1,999.8 537.8 586.7 628.3 630.0 2,382.8 IDH 1,207.4 1,295.0 1,527.2 1,467.6 5,497.2 1,337.6 1,409.7 1,535.1 1,672.0 5,954.4 ISAE 9.6 9.2 9.4 12.2 40.4 12.1 6.6 6.5 7.4 32.5 Impuestos sobre transacciones financieras 144.8 153.5 71.0 76.7 446.1 73.4 81.0 82.5 86.8 323.6 ITF 144.8 153.5 71.0 76.7 446.1 73.4 81.0 82.5 86.8 323.6 Impuestos sobre el comercio exterior 222.0 232.0 223.0 244.0 921.0 250.0 254.0 283.0 317.0 1,104.0 Gravamen arancelario 222.0 232.0 223.0 244.0 921.0 250.0 254.0 283.0 317.0 1,104.0 Regímenes simplificados 3.8 3.3 3.7 7.3 18.1 3.5 2.4 2.9 6.3 15.2 Régimen Tributario Simplificado 1.9 1.3 1.9 1.7 6.8 2.1 1.6 2.3 1.9 7.9 Régimen Tributario Integrado (STI para transporte) 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.1 Régimen Agropecuario Simplificado o IPR (propiedad rural) 1.9 2.0 1.8 5.6 11.2 1.4 0.8 0.6 4.4 7.2 Otros 32.8 72.3 68.1 70.5 243.7 78.3 61.7 69.5 100.6 310.1 Otros SIN 32.8 72.3 68.1 70.5 243.7 78.3 61.7 69.5 100.6 310.1 Notas de crédito fiscal emitidas n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Aportes n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Fuente: SIN, ANB

Bolivia (En millones de bolivianos) 2008 2009 (E) Recaudación neta de devoluciones 6,604.3 6,275.9 7,890.4 3,944.5 24,715.1 7,276.6 7,868.3 6,240.8 3,921.2 25,306.8 Recaudación antes de devoluciones 6,901.0 7,096.6 8,320.8 7,288.3 29,606.7 7,378.2 8,001.7 7,766.6 7,120.5 30,267.0 2. Por impuesto (recaudación bruta) Imp. sobre la renta, utilidades y ganancias de capital 570.2 1,779.4 2,028.3 495.3 4,873.2 965.7 2,736.7 2,234.8 1,655.2 7,592.3 Régimen complementario de IVA 62.5 65.3 64.1 66.6 258.4 62.7 90.8 68.4 68.6 290.5 IUE 284.6 1,566.8 1,747.2 332.8 3,931.4 728.4 2,490.9 2,038.8 1,323.9 6,582.0 IUM 79.7 0.0 26.9 6.2 112.8 45.2 20.5 2.4 5.7 73.8 IUE Remesas 143.5 147.2 190.2 89.7 570.6 129.4 134.5 125.2 257.0 646.0 Impuestos sobre la propiedad 2.9 3.1 3.5 4.3 13.8 3.9 4.6 4.6 5.3 18.5 TGB 2.9 3.1 3.5 4.3 13.8 3.9 4.6 4.6 5.3 18.5 Impuestos generales sobre el consumo 2,895.3 3,128.5 2,927.9 3,166.5 12,118.2 2,717.4 2,458.6 2,804.1 2,907.8 10,888.0 IVA 2,159.2 2,356.5 2,454.6 2,587.6 9,557.9 2,071.0 1,927.9 2,351.5 2,412.5 8,763.0 - IVA Mercado Interno 1,041.9 1,024.1 1,032.9 1,091.6 4,190.5 1,100.8 919.1 1,147.6 1,053.6 4,221.0 - IVA Importaciones 1,117.3 1,332.4 1,421.8 1,496.0 5,367.4 970.2 1,008.9 1,203.9 1,358.9 4,542.0 Impuesto a las transacciones 736.1 772.0 473.2 578.9 2,560.3 646.4 530.7 452.6 495.4 2,125.0 Impuestos selectivos 2,844.3 1,628.4 2,774.1 3,070.6 10,317.4 3,269.1 2,241.9 2,221.1 2,078.7 9,810.7 ICE 312.1 254.9 255.7 289.9 1,112.6 334.6 250.2 267.5 287.5 1,139.7 IEHD 626.1 647.0 626.7 630.1 2,529.9 578.1 539.3 587.1 419.5 2,124.0 IDH 1,898.7 718.8 1,883.8 2,142.2 6,643.5 2,348.0 1,443.9 1,357.5 1,362.6 6,512.0 ISAE 7.3 7.7 7.9 8.4 31.4 8.4 8.6 9.0 9.1 35.0 Impuestos sobre transacciones financieras 82.6 91.3 87.8 78.5 340.3 73.1 84.3 92.3 84.2 334.0 ITF 82.6 91.3 87.8 78.5 340.3 73.1 84.3 92.3 84.2 334.0 Impuestos sobre el comercio exterior 303.0 346.0 402.0 356.0 1,407.0 247.0 242.0 309.0 300.0 1,098.0 Gravamen arancelario 303.0 346.0 402.0 356.0 1,407.0 247.0 242.0 309.0 300.0 1,098.0 Regímenes simplificados 5.3 3.7 3.5 7.6 20.1 6.7 4.3 4.2 9.1 24.1 Régimen Tributario Simplificado 2.8 2.6 2.9 2.5 10.9 3.2 2.3 3.3 2.7 11.5 Régimen Tributario Integrado (STI para transporte) 0.0 0.0 0.0 0.0 0.1 0.0 0.1 0.0 0.0 0.1 Régimen Agropecuario Simplificado o IPR (propiedad rural) 2.4 1.1 0.5 5.1 9.1 3.4 1.9 0.8 6.3 12.5 Otros 197.3 116.2 93.6 109.6 516.7 95.2 229.4 96.5 80.2 501.3 Otros SIN 197.3 116.2 93.6 109.6 516.7 95.2 229.4 96.5 80.2 501.3 Notas de crédito fiscal emitidas 296.7 820.7 430.4 3,343.8 4,891.6 101.6 133.4 1,525.9 3,199.2 4,960.1 Aportes n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Fuente: SIN, ANB

Brasil (En millones de reales) 2006 2007 Recaudación neta de devoluciones con FGTS n.d. n.d. n.d. n.d. 406,357.1 n.d. n.d. n.d. n.d. 472,959.6 of which FGTS n.d. n.d. n.d. n.d. 36,505.4 n.d. n.d. n.d. n.d. 41,630.5 Recaudación neta de devoluciones sin FGTS 86,126.4 92,579.0 91,048.3 100,097.9 369,851.7 98,465.7 105,912.0 105,416.6 121,534.8 431,329.1 Recaudación antes de devoluciones sin FGTS 87,211.7 95,026.8 93,885.9 104,324.3 380,448.8 99,505.7 108,376.7 110,168.9 127,050.1 445,101.4 Imp. sobre la renta, utilidades y ganancias de capital 38,292.0 43,398.1 37,921.3 44,846.3 164,457.7 45,313.8 48,877.3 44,290.7 56,335.4 194,817.2 Impuesto sobre la Renta 30,853.0 36,594.4 30,945.1 38,099.4 136,491.9 36,402.4 41,197.2 36,018.3 46,697.9 160,315.8 - Personas físicas 9,237.4 12,853.8 11,299.6 14,226.3 47,617.1 11,128.5 15,477.8 13,586.7 15,809.2 56,002.2 - Personas jurídicas 15,495.1 13,927.1 13,631.9 12,794.4 55,848.5 18,709.7 15,928.5 16,048.1 19,348.0 70,034.3 - No residentes 1,469.4 1,655.7 1,821.6 2,442.7 7,389.4 1,745.7 1,662.1 1,914.9 2,478.7 7,801.4 - Otros 4,651.1 8,157.8 4,192.0 8,635.9 25,636.8 4,818.5 8,128.8 4,468.6 9,062.0 26,478.0 CSLL 7,438.9 6,803.7 6,976.2 6,747.0 27,965.8 8,911.5 7,680.1 8,272.4 9,637.5 34,501.4 Impuestos sobre la propiedad 24.3 23.5 200.5 94.5 342.9 28.3 24.9 222.4 103.7 379.2 ITR 24.3 23.5 200.5 94.5 342.9 28.3 24.9 222.4 103.7 379.2 Impuestos generales sobre el consumo 27,430.1 27,854.9 29,388.3 30,498.8 115,172.2 29,636.6 31,276.8 33,194.4 35,636.4 129,744.4 COFINS 21,645.3 21,934.6 23,367.3 24,182.5 91,129.8 23,301.3 24,874.0 26,426.2 28,306.9 102,908.4 PIS/PASEP 5,784.8 5,920.3 6,021.0 6,316.3 24,042.4 6,335.4 6,402.8 6,768.2 7,329.6 26,835.9 Impuestos selectivos 8,166.1 8,508.5 9,362.6 9,932.5 35,969.7 9,029.9 9,891.5 10,820.5 12,060.5 41,802.4 CIDE Combustibles 1,788.8 1,994.6 1,973.7 2,053.6 7,810.7 1,880.3 2,008.6 2,020.8 2,029.5 7,939.3 IPI 6,377.4 6,513.9 7,388.9 7,878.9 28,159.0 7,149.6 7,882.8 8,799.7 10,031.0 33,863.1 - Cigarrillos 603.3 580.6 602.1 610.2 2,396.3 599.9 607.4 728.0 868.1 2,803.4 - Bebidas 655.0 563.1 695.0 698.7 2,611.9 647.7 572.7 595.8 766.2 2,582.5 - Automóviles 936.4 1,036.9 1,096.3 1,220.3 4,289.9 992.4 1,250.7 1,462.1 1,503.2 5,208.3 - Vinculado a importaciones 1,316.1 1,437.6 1,650.3 1,754.4 6,158.3 1,647.8 1,800.3 2,041.1 2,212.3 7,701.5 - Otros 2,866.5 2,895.7 3,345.2 3,595.3 12,702.7 3,261.8 3,651.7 3,972.7 4,681.2 15,567.4 Impuestos sobre transacciones financieras 8,871.5 9,423.2 9,955.6 10,541.3 38,791.5 10,171.6 10,817.8 11,324.7 12,002.5 44,316.7 IOF 1,509.8 1,687.4 1,757.2 1,819.1 6,773.4 1,764.5 1,890.8 2,005.8 2,172.4 7,833.5 CPMF 7,361.7 7,735.8 8,198.5 8,722.2 32,018.1 8,407.1 8,927.0 9,318.9 9,830.1 36,483.1 Impuestos sobre el comercio exterior 2,278.5 2,303.6 2,762.0 2,691.5 10,035.6 2,736.7 2,815.9 3,212.4 3,491.8 12,256.9 Impuestos sobre Importaciones 2,278.5 2,303.6 2,762.0 2,691.5 10,035.6 2,736.7 2,815.9 3,212.4 3,491.8 12,256.9 Otros 1,063.8 1,067.3 1,458.0 1,493.0 5,082.0 1,548.7 2,207.9 2,351.4 1,904.4 8,012.4 Otros SRF 1,063.8 1,067.3 1,458.0 1,493.0 5,082.0 1,548.7 2,207.9 2,351.4 1,904.4 8,012.4 Devoluciones SRF 1,085.4 2,447.8 2,837.6 4,226.4 10,597.1 1,040.1 2,464.6 4,752.3 5,515.3 13,772.3 Total de Ingresos Tributarios 49,575.4 45,022.5 46,377.0 51,711.1 192,685.9 54,398.2 50,142.3 52,258.0 55,162.0 211,960.5 2. Por impuesto Impuestos sobre la propiedad 7,249.1 2,452.6 1,954.6 1,655.7 13,312.0 8,581.0 3,064.7 2,301.0 1,819.3 15,766.1 IPVA 7,076.4 2,289.5 1,701.3 1,355.6 12,422.7 8,338.8 2,776.3 1,988.1 1,587.8 14,690.9 ITCD 172.7 163.1 253.4 300.1 889.3 242.2 288.5 313.0 231.5 1,075.1 Impuestos generales sobre el consumo 40,592.9 40,842.6 42,556.2 48,067.1 172,058.7 43,788.8 45,092.1 47,797.6 50,966.8 187,645.3 ICMS 40,592.9 40,842.6 42,556.2 48,067.1 172,058.7 43,788.8 45,092.1 47,797.6 50,966.8 187,645.3 Otros 1,733.4 1,727.3 1,866.2 1,988.4 7,315.3 2,028.4 1,985.5 2,159.4 2,375.9 8,549.2 Tasas 929.4 909.9 1,026.1 990.5 3,855.9 1,059.1 1,040.8 1,176.0 1,161.0 4,436.9 Otros 804.1 817.4 840.1 997.8 3,459.4 969.3 944.7 983.3 1,214.9 4,112.2 Total de Ingresos Tributarios n.d. n.d. n.d. n.d. 32,365.3 n.d. n.d. n.d. n.d. 36,778.5 2. Por impuesto Impuestos sobre la propiedad n.d. n.d. n.d. n.d. 12,974.2 n.d. n.d. n.d. n.d. 14,595.2 IPTU n.d. n.d. n.d. n.d. 10,611.3 n.d. n.d. n.d. n.d. 11,543.3 ITBI n.d. n.d. n.d. n.d. 2,362.9 n.d. n.d. n.d. n.d. 3,052.0 Impuestos generales sobre el consumo n.d. n.d. n.d. n.d. 16,263.5 n.d. n.d. n.d. n.d. 18,903.6 ISS n.d. n.d. n.d. n.d. 16,263.5 n.d. n.d. n.d. n.d. 18,903.6 Otros n.d. n.d. n.d. n.d. 3,127.6 n.d. n.d. n.d. n.d. 3,279.6 Tasas n.d. n.d. n.d. n.d. 3,005.1 n.d. n.d. n.d. n.d. 3,170.3 Otros n.d. n.d. n.d. n.d. 122.5 n.d. n.d. n.d. n.d. 109.3 Receita previdenciaria SRF 29,838.0 30,743.0 32,490.1 40,066.4 133,137.6 34,095.5 35,554.6 37,742.9 46,452.4 153,845.4 Previdencia Estadual n.d. n.d. n.d. n.d. 15,420.3 n.d. n.d. n.d. n.d. 16,572.5 Previdencia Municipal n.d. n.d. n.d. n.d. 3,474.6 n.d. n.d. n.d. n.d. 4,418.1 Fuente: SRF, CONFAZ

Brasil (En millones de reales) 2008 2009 (E) Recaudación neta de devoluciones con FGTS n.d. n.d. n.d. n.d. 528,439.1 n.d. n.d. n.d. n.d. 522,161.2 of which FGTS n.d. n.d. n.d. n.d. 48,714.4 n.d. n.d. n.d. n.d. 51,284.0 Recaudación neta de devoluciones sin FGTS 116,231.1 117,874.5 120,135.7 125,483.4 479,724.8 110,626.6 110,274.6 109,709.8 140,266.2 470,877.2 Recaudación antes de devoluciones sin FGTS 117,037.7 120,517.7 124,914.0 130,643.1 493,112.5 111,554.2 112,904.1 114,081.9 146,255.8 484,796.0 Imp. sobre la renta, utilidades y ganancias de capital 59,223.7 58,735.8 56,590.4 61,174.7 235,724.6 61,433.9 56,530.9 51,368.5 66,500.0 235,833.2 Impuesto sobre la Renta 48,153.2 47,211.3 45,755.9 50,634.7 191,755.1 48,590.8 46,922.4 41,132.9 54,950.4 191,596.5 - Personas físicas 15,381.6 17,846.5 16,304.9 17,063.3 66,596.4 15,887.1 18,217.1 15,476.6 11,586.2 61,167.0 - Personas jurídicas 25,049.6 18,844.0 21,781.1 19,051.5 84,726.3 23,037.1 18,644.0 18,144.9 24,694.5 70,000.0 - No residentes 2,155.8 1,993.0 1,943.2 3,470.1 9,562.1 3,007.3 1,887.9 2,445.6 3,315.8 10,656.5 - Otros 5,566.1 8,527.7 5,726.7 11,049.7 30,870.3 6,659.4 8,173.4 5,065.7 11,586.2 31,484.8 CSLL 11,070.6 11,524.5 10,834.5 10,540.0 43,969.6 12,843.0 9,608.5 10,235.6 11,549.6 44,236.7 Impuestos sobre la propiedad 31.2 31.7 260.1 146.8 469.8 27.1 23.8 282.5 141.2 474.6 ITR 31.2 31.7 260.1 146.8 469.8 27.1 23.8 282.5 141.2 474.6 Impuestos generales sobre el consumo 35,646.7 37,266.2 39,855.4 39,631.4 152,399.7 31,895.8 35,047.6 37,894.5 44,803.5 149,641.4 COFINS 28,148.8 29,618.4 31,605.6 31,428.4 120,801.2 24,924.5 27,562.4 29,923.6 35,475.6 117,886.0 PIS/PASEP 7,497.9 7,647.8 8,249.8 8,203.0 31,598.5 6,971.4 7,485.2 7,970.9 9,327.9 31,755.4 Impuestos selectivos 10,930.8 10,950.9 11,835.2 11,683.5 45,400.4 6,924.0 8,075.4 9,290.2 11,291.4 35,581.0 CIDE Combustibles 1,983.9 1,597.5 1,185.2 1,167.8 5,934.3 116.4 1,079.1 1,742.9 1,890.1 4,828.4 IPI 8,947.0 9,353.4 10,650.0 10,515.7 39,466.1 6,807.7 6,996.2 7,547.3 9,401.3 30,752.6 - Cigarrillos 797.6 772.6 808.3 832.3 3,210.8 800.1 745.6 841.3 926.9 3,314.0 - Bebidas 659.7 622.5 559.6 595.9 2,437.8 628.0 493.9 537.7 631.6 2,291.1 - Automóviles 1,386.4 1,399.5 1,886.9 1,325.1 5,998.0 125.1 529.6 569.3 829.7 2,053.7 - Vinculado a importaciones 2,091.2 2,308.3 2,772.5 3,230.2 10,402.2 2,226.1 1,909.7 1,989.7 2,284.2 8,409.7 - Otros 4,011.9 4,250.5 4,622.7 4,532.3 17,417.4 3,028.4 3,317.4 3,609.3 4,729.0 14,684.1 Impuestos sobre transacciones financieras 5,401.6 5,341.7 5,398.3 5,346.8 21,488.4 4,314.3 4,418.1 4,736.3 6,059.3 19,528.1 IOF 4,475.8 5,191.4 5,358.4 5,314.9 20,340.5 4,252.6 4,383.7 4,654.2 5,952.8 19,243.3 CPMF 925.8 150.4 39.9 31.8 1,147.8 61.7 34.3 82.2 106.5 284.8 Impuestos sobre el comercio exterior 3,594.2 3,856.8 4,500.0 5,283.8 17,234.8 4,288.8 3,484.1 3,913.7 4,405.4 16,091.9 Impuestos sobre Importaciones 3,594.2 3,856.8 4,500.0 5,283.8 17,234.8 4,288.8 3,484.1 3,913.7 4,405.4 16,091.9 Otros 1,402.9 1,691.5 1,696.3 2,216.4 7,007.0 1,742.6 2,694.8 2,224.1 7,065.5 13,727.0 Otros SRF 1,402.9 1,691.5 1,696.3 2,216.4 7,007.0 1,742.6 2,694.8 2,224.1 7,065.5 13,727.0 Devoluciones SRF 806.6 2,643.1 4,778.3 5,159.7 13,387.7 927.6 2,629.5 4,372.1 5,989.6 13,918.8 Total de Ingresos Tributarios 65,674.6 62,498.7 65,688.4 65,846.0 259,707.6 67,701.4 63,068.3 63,381.8 66,506.2 260,657.7 2. Por impuesto Impuestos sobre la propiedad 11,869.1 6,155.3 5,215.7 3,773.5 27,013.5 11,652.0 4,388.3 2,999.3 2,603.9 21,643.4 IPVA 11,529.4 5,688.0 4,692.0 3,257.8 25,167.1 11,320.3 4,007.0 2,579.6 2,065.5 19,972.3 ITCD 339.7 467.3 523.7 515.7 1,846.4 331.7 381.3 419.71 538.4 1,671.1 Impuestos generales sobre el consumo 51,525.9 53,969.1 57,853.6 59,038.5 222,387.1 53,085.4 54,527.3 56,608.3 59,917.7 224,138.6 ICMS 51,525.9 53,969.1 57,853.6 59,038.5 222,387.1 53,085.4 54,527.3 56,608.3 59,917.7 224,138.6 Otros 2,279.6 2,374.3 2,619.1 3,034.0 10,307.0 2,964.1 4,152.7 3,774.2 3,984.7 14,875.7 Tasas 1,226.0 1,251.1 1,388.9 1,446.3 5,312.2 1,361.6 1,596.6 1,438.8 1,390.5 5,787.6 Otros 1,053.7 1,123.1 1,230.2 1,587.7 4,994.7 1,602.5 2,556.1 2,335.5 2,594.1 9,088.1 Total de Ingresos Tributarios n.d. n.d. n.d. n.d. 41,913.6 n.d. n.d. n.d. n.d. 43,716.4 2. Por impuesto Impuestos sobre la propiedad n.d. n.d. n.d. n.d. 16,499.1 n.d. n.d. n.d. n.d. 17,348.5 IPTU n.d. n.d. n.d. n.d. 12,557.1 n.d. n.d. n.d. n.d. 13,720.8 ITBI n.d. n.d. n.d. n.d. 3,942.1 n.d. n.d. n.d. n.d. 3,627.7 Impuestos generales sobre el consumo n.d. n.d. n.d. n.d. 21,972.4 n.d. n.d. n.d. n.d. 22,469.6 ISS n.d. n.d. n.d. n.d. 21,972.4 n.d. n.d. n.d. n.d. 22,469.6 Otros n.d. n.d. n.d. n.d. 3,442.1 n.d. n.d. n.d. n.d. 3,898.3 Tasas n.d. n.d. n.d. n.d. 3,344.6 n.d. n.d. n.d. n.d. 3,768.4 Otros n.d. n.d. n.d. n.d. 97.5 n.d. n.d. n.d. n.d. 129.9 Receita previdenciaria SRF 40,307.3 42,097.2 44,127.3 53,944.5 180,476.3 45,001.2 46,995.3 47,266.0 61,474.5 200,737.0 Previdencia Estadual n.d. n.d. n.d. n.d. 17,810.7 n.d. n.d. n.d. n.d. 18,750.1 Previdencia Municipal n.d. n.d. n.d. n.d. 5,617.9 n.d. n.d. n.d. n.d. 5,914.2 Fuente: SRF, CONFAZ

Chile (En millones de pesos chilenos) 2006 2007 Recaudación neta de devoluciones 3,158,901.2 3,319,252.2 3,292,968.6 3,449,393.2 13,220,515.3 3,462,857.3 4,376,176.0 4,162,216.1 4,164,509.4 16,165,758.8 Imp. sobre la renta, utilidades y ganancias de capital 1,093,455.4 1,427,666.4 1,432,068.1 1,466,080.6 5,419,270.5 1,346,190.9 2,180,430.6 1,907,207.8 1,771,010.6 7,204,839.9 Impuesto a la Renta (Neto) 1,093,455.4 1,427,666.4 1,432,068.1 1,466,080.6 5,419,270.5 1,346,190.9 2,180,430.6 1,907,207.8 1,771,010.6 7,204,839.9 Impuestos generales sobre el consumo 1,519,652.7 1,389,662.4 1,462,801.3 1,392,157.4 5,764,273.8 1,633,431.5 1,612,248.3 1,727,997.5 1,807,823.6 6,781,500.9 IVA (Neto) 1,519,652.7 1,389,662.4 1,462,801.3 1,392,157.4 5,764,273.8 1,633,431.5 1,612,248.3 1,727,997.5 1,807,823.6 6,781,500.9 Impuestos selectivos 316,388.8 289,453.8 226,809.2 296,303.6 1,128,955.4 327,537.0 321,236.7 313,817.0 337,253.2 1,299,843.9 - Tabacos, Cigarros y Cigarrillos 107,011.1 107,211.6 102,574.9 110,096.8 426,894.4 114,514.8 112,261.6 109,485.9 119,332.8 455,595.1 - Combustibles 209,377.7 182,242.2 124,234.3 186,206.8 702,061.0 213,022.2 208,975.1 204,331.1 217,920.4 844,248.8 Impuestos sobre el comercio exterior 78,708.7 71,044.7 84,467.1 79,859.6 314,080.2 69,703.7 73,982.4 85,329.7 71,400.1 300,415.9 Aranceles 78,708.7 71,044.7 84,467.1 79,859.6 314,080.2 69,703.7 73,982.4 85,329.7 71,400.1 300,415.9 Otros 150,695.6 141,424.9 86,822.9 214,992.0 593,935.4 85,994.2 188,278.0 127,864.1 177,021.9 579,158.2 Impuesto a los Actos Jurídicos (de timbres y estampillas) 106,592.1 130,180.3 137,584.8 111,944.2 486,301.4 125,479.2 125,241.3 117,800.7 120,237.4 488,758.6 Otros SII 44,103.5 11,244.6-50,762 103,048 107,634.0-39,485.0 63,036.7 10,063.4 56,784.5 90,399.6 Devoluciones n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Total de Ingresos Tributarios - - - - - - - - - - Total de Ingresos Tributarios n.d. n.d. n.d. n.d. 990,966.0 n.d. n.d. n.d. n.d. 1,077,302.0 2. Por impuesto Impuestos sobre la propiedad n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Impuesto Territorial (o a los bienes raíces) n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Otros n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Permiso de circulación de vehículos n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Patente municipal n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Imposiciones previsionales 255,013.4 259,516.9 267,094.0 268,771.4 1,050,395.7 277,985.3 283,489.0 287,146.2 300,026.3 1,148,646.8 Fuente: DIPRES

Chile (En millones de pesos chilenos) 2008 2009 (E) Recaudación neta de devoluciones 4,214,207.7 4,023,110.8 4,390,887.6 3,845,088.8 16,473,294.9 3,467,696.3 2,720,774.8 3,341,929.3 4,465,300.0 13,995,700.4 Imp. sobre la renta, utilidades y ganancias de capital 1,660,582.4 1,598,487.3 1,840,680.6 1,372,826.7 6,472,577.0 1,312,441.3 748,686.8 949,353.9 2,000,000.0 5,010,482.0 Impuesto a la Renta (Neto) 1,660,582.4 1,598,487.3 1,840,680.6 1,372,826.7 6,472,577.0 1,312,441.3 748,686.8 949,353.9 2,000,000.0 5,010,482.0 Impuestos generales sobre el consumo 2,010,446.5 1,930,262.7 2,025,937.3 1,945,362.0 7,912,008.5 1,688,988.3 1,632,402.0 1,838,862.8 2,000,000.0 7,160,253.1 IVA (Neto) 2,010,446.5 1,930,262.7 2,025,937.3 1,945,362.0 7,912,008.5 1,688,988.3 1,632,402.0 1,838,862.8 2,000,000.0 7,160,253.1 Impuestos selectivos 328,327.8 297,800.9 273,358.6 266,372.6 1,165,859.9 326,096.8 256,931.1 312,817.7 315,000.0 1,210,845.6 - Tabacos, Cigarros y Cigarrillos 127,786.8 122,097.0 121,580.4 133,015.9 504,480.1 143,788.9 139,032.3 133,120.9 135,000.0 550,942.1 - Combustibles 200,541.0 175,703.9 151,778.2 133,356.7 661,379.8 182,307.9 117,898.8 179,696.8 180,000.0 659,903.5 Impuestos sobre el comercio exterior 81,772.1 71,792.3 97,398.0 56,302.6 307,265.0 44,361.4 27,970.1 44,502.5 50,000.0 166,834.0 Aranceles 81,772.1 71,792.3 97,398.0 56,302.6 307,265.0 44,361.4 27,970.1 44,502.5 50,000.0 166,834.0 Otros 133,078.9 124,767.6 153,513.1 204,224.9 615,584.5 95,808.5 54,784.8 196,392.4 100,300.0 447,285.7 Impuesto a los Actos Jurídicos (de timbres y estampillas) 141,952.6 117,438.4 124,057.9 119,819.8 503,268.7 61,923.3 1,826.1 259.3 300.0 64,308.7 Otros SII -8,873.7 7,329.2 29,455.2 84,405.1 112,315.8 33,885.2 52,958.7 196,133.1 100,000.0 382,977.0 Devoluciones n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Total de Ingresos Tributarios - - - - - - - - - - Total de Ingresos Tributarios n.d. n.d. n.d. n.d. 930,243.0 n.d. n.d. n.d. n.d. 895,566.6 2. Por impuesto Impuestos sobre la propiedad n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Impuesto Territorial (o a los bienes raíces) n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Otros n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Permiso de circulación de vehículos n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Patente municipal n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Imposiciones previsionales 320,456.0 324,637.5 327,168.9 316,962.8 1,289,225.2 367,016.6 337,081.2 333,028.0 n.d. 1,448,993.1 Fuente: DIPRES

Colombia (En millones de pesos colombianos) 2006 2007 Recaudación neta de devoluciones n.d. n.d. n.d. n.d. 51,277,489.4 n.d. n.d. n.d. n.d. 57,869,447.5 Recaudación antes de devoluciones 12,037,231.3 15,240,220.9 14,193,136.6 12,604,771.8 54,075,360.6 14,937,654.8 17,199,359.9 15,871,934.7 13,530,904.5 61,539,853.8 2. Por impuesto (recaudación bruta) Imp. sobre la renta, utilidades y ganancias de capital 4,427,473.5 8,555,180.0 5,172,914.0 4,263,545.6 22,419,113.2 5,481,059.5 8,456,729.4 6,048,668.2 4,755,188.4 24,741,645.4 Impuesto a la Renta 4,427,473.5 8,555,180.0 5,172,914.0 4,263,545.6 22,419,113.2 5,481,059.5 8,456,729.4 6,048,668.2 4,755,188.4 24,741,645.4 Impuestos sobre la propiedad 3,695.9 274,884.1 251,386.6 6,266.9 536,233.5 9,264.4 1,152,372.7 38,314.9 32,728.9 1,232,680.9 Impuesto al Patrimonio 1,288.5 272,346.5 249,136.7 3,140.8 525,912.4 3,690.3 1,149,946.2 34,554.7 30,226.3 1,218,417.4 Seguridad Democrática (SD) 2,407.5 2,537.6 2,249.9 3,126.1 10,321.1 5,574.1 2,426.6 3,760.3 2,502.6 14,263.5 Impuestos generales sobre el consumo 5,767,882.5 4,401,388.3 6,574,226.2 5,954,820.0 22,698,317.0 7,214,800.7 5,317,543.3 7,453,071.9 6,165,735.7 26,151,151.7 IVA 5,767,882.5 4,401,388.3 6,574,226.2 5,954,820.0 22,698,317.0 7,214,800.7 5,317,543.3 7,453,071.9 6,165,735.7 26,151,151.7 - IVA Interno 4,091,909.2 2,496,109.9 4,349,980.9 3,191,093.0 14,129,093.0 5,101,481.4 3,015,119.2 5,237,545.3 3,705,599.1 17,059,745.0 - IVA Externo 1,675,973.3 1,905,278.4 2,224,245.3 2,763,727.0 8,569,224.0 2,113,319.3 2,302,424.1 2,215,526.6 2,460,136.7 9,091,406.6 Impuestos selectivos 278,000.0 297,000.0 300,000.0 312,000.0 1,187,000.0 276,000.0 313,000.0 311,000.0 312,000.0 1,212,000.0 Impuesto global a la Gasolina y ACPM 278,000.0 297,000.0 300,000.0 312,000.0 1,187,000.0 276,000.0 313,000.0 311,000.0 312,000.0 1,212,000.0 Impuestos sobre transacciones financieras 605,760.0 646,567.0 669,870.8 746,748.2 2,668,946.0 715,034.6 721,845.4 744,487.4 808,154.6 2,989,522.0 GMF 605,760.0 646,567.0 669,870.8 746,748.2 2,668,946.0 715,034.6 721,845.4 744,487.4 808,154.6 2,989,522.0 Impuestos sobre el comercio exterior 728,990.1 872,046.5 1,008,919.8 1,080,931.2 3,690,887.7 960,035.4 1,035,423.1 1,047,186.8 1,201,859.4 4,244,504.8 Gravamen arancelario 728,990.1 872,046.5 1,008,919.8 1,080,931.2 3,690,887.7 960,035.4 1,035,423.1 1,047,186.8 1,201,859.4 4,244,504.8 Otros 225,429.3 193,154.9 215,819.1 240,459.9 874,863.2 281,460.2 202,446.0 229,205.5 255,237.4 968,349.1 Timbre Nacional 216,319.9 174,255.8 192,397.8 208,234.0 791,207.5 247,517.9 185,844.9 203,346.2 227,219.3 863,928.4 Otros DIAN 8,109.4 3,899.1 3,421.3 4,225.9 19,655.7 4,942.3 4,601.1 5,859.2 3,018.1 18,420.7 Otros tributos (no DIAN) 1,000.0 15,000.0 20,000.0 28,000.0 64,000.0 29,000.0 12,000.0 20,000.0 25,000.0 86,000.0 Devoluciones n.d. n.d. n.d. n.d. 2,797,871.2 n.d. n.d. n.d. n.d. 3,670,406.4 - Renta n.d. n.d. n.d. n.d. 1,065,113.2 n.d. n.d. n.d. n.d. 731,645.4 - IVA n.d. n.d. n.d. n.d. 1,642,317.0 n.d. n.d. n.d. n.d. 2,773,151.7 - Timbre n.d. n.d. n.d. n.d. 77,207.5 n.d. n.d. n.d. n.d. 103,928.4 - Patrimonio y Seguridad Democrática n.d. n.d. n.d. n.d. 13,233.5 n.d. n.d. n.d. n.d. 61,680.9 Total de Ingresos Tributarios n.d. n.d. n.d. n.d. 3,497,182.3 n.d. n.d. n.d. n.d. 3,894,153.0 2. Por impuesto Impuestos sobre la propiedad n.d. n.d. n.d. n.d. 274,447.0 n.d. n.d. n.d. n.d. 319,444.8 Impuesto a los vehículos automotores n.d. n.d. n.d. n.d. 274,447.0 n.d. n.d. n.d. n.d. 319,444.8 Impuestos selectivos n.d. n.d. n.d. n.d. 2,188,058.9 n.d. n.d. n.d. n.d. 2,368,243.7 Impuesto al consumo de cerveza n.d. n.d. n.d. n.d. 998,125.3 n.d. n.d. n.d. n.d. 1,203,837.7 Impuesto al consumo de licores n.d. n.d. n.d. n.d. 868,291.6 n.d. n.d. n.d. n.d. 834,390.5 Impuesto al consumo de cigarrillos y tabaco n.d. n.d. n.d. n.d. 321,642.0 n.d. n.d. n.d. n.d. 330,015.4 Otros n.d. n.d. n.d. n.d. 1,034,676.4 n.d. n.d. n.d. n.d. 1,206,464.6 Registro y Anotación n.d. n.d. n.d. n.d. 391,100.0 n.d. n.d. n.d. n.d. 443,997.7 Otros Departamentales n.d. n.d. n.d. n.d. 643,576.4 n.d. n.d. n.d. n.d. 762,466.9 Total de Ingresos Tributarios n.d. n.d. n.d. n.d. 7,401,988.1 n.d. n.d. n.d. n.d. 8,056,271.2 2. Por impuesto Imp. sobre la renta, utilidades y ganancias de capital n.d. n.d. n.d. n.d. 3,043,400.9 n.d. n.d. n.d. n.d. 3,532,690.9 Impuesto Industria y Comercio n.d. n.d. n.d. n.d. 3,043,400.9 n.d. n.d. n.d. n.d. 3,532,690.9 Impuestos sobre la propiedad n.d. n.d. n.d. n.d. 2,202,631.8 n.d. n.d. n.d. n.d. 2,298,829.1 Impuesto predial n.d. n.d. n.d. n.d. 2,202,631.8 n.d. n.d. n.d. n.d. 2,298,829.1 Impuestos selectivos n.d. n.d. n.d. n.d. 995,291.2 n.d. n.d. n.d. n.d. 1,032,350.8 Sobretasa a la Gasolina y ACPM n.d. n.d. n.d. n.d. 995,291.2 n.d. n.d. n.d. n.d. 1,032,350.8 Otros n.d. n.d. n.d. n.d. 1,160,664.2 n.d. n.d. n.d. n.d. 1,192,400.4 Otros Municipales n.d. n.d. n.d. n.d. 1,160,664.2 n.d. n.d. n.d. n.d. 1,192,400.4 Ingresos tributarios Seguridad Social 1,816,000.0 2,169,000.0 1,698,000.0 2,867,000.0 8,550,000.0 2,129,000.0 2,340,000.0 2,820,000.0 2,405,000.0 9,694,000.0 Fuente: DIAN, CONFIS, DNP

Colombia (En millones de pesos colombianos) 2008 2009 (E) Recaudación neta de devoluciones n.d. n.d. n.d. n.d. 64,492,057.9 n.d. n.d. n.d. n.d. 64,916,044.2 Recaudación antes de devoluciones 17,252,684.7 18,827,339.6 17,441,035.7 14,872,864.0 68,393,924.1 16,368,129.1 20,670,478.8 18,726,944.2 13,193,369.7 68,958,921.9 2. Por impuesto (recaudación bruta) Imp. sobre la renta, utilidades y ganancias de capital 5,870,140.1 9,635,392.0 5,977,861.9 5,185,343.8 26,668,737.8 5,985,577.1 11,714,906.0 7,331,243.4 5,061,917.0 30,093,643.5 Impuesto a la Renta 5,870,140.1 9,635,392.0 5,977,861.9 5,185,343.8 26,668,737.8 5,985,577.1 11,714,906.0 7,331,243.4 5,061,917.0 30,093,643.5 Impuestos sobre la propiedad 1,083,871.0 1,122,922.0 1,093,850.7 20,045.0 3,320,688.7 14,664.3 1,106,691.1 1,092,301.0 22,745.3 2,236,401.7 Impuesto al Patrimonio 1,081,203.0 1,118,287.3 1,093,251.9 19,357.9 3,312,100.0 14,144.6 1,105,960.1 1,091,486.6 22,728.4 2,234,319.7 Seguridad Democrática (SD) 2,668.1 4,634.7 598.8 687.1 8,588.7 519.6 731.0 814.4 17.0 2,082.0 Impuestos generales sobre el consumo 7,949,129.6 5,722,959.8 7,994,991.6 6,916,981.9 28,584,062.9 7,975,957.1 5,610,243.7 8,031,245.4 5,938,239.1 27,555,685.3 IVA 7,949,129.6 5,722,959.8 7,994,991.6 6,916,981.9 28,584,062.9 7,975,957.1 5,610,243.7 8,031,245.4 5,938,239.1 27,555,685.3 - IVA Interno 5,862,982.6 3,441,060.7 5,674,179.0 3,879,216.0 18,857,438.4 5,708,618.3 3,390,451.8 6,099,020.6 3,989,891.6 19,187,982.3 - IVA Externo 2,086,147.1 2,281,899.1 2,320,812.5 3,037,765.9 9,726,624.6 2,267,338.8 2,219,791.9 1,932,224.8 1,948,347.5 8,367,702.9 Impuestos selectivos 331,000.0 319,000.0 331,000.0 307,000.0 1,288,000.0 310,000.0 325,000.0 317,500.0 395,500.0 1,348,000.0 Impuesto global a la Gasolina y ACPM 331,000.0 319,000.0 331,000.0 307,000.0 1,288,000.0 310,000.0 325,000.0 317,500.0 395,500.0 1,348,000.0 Impuestos sobre transacciones financieras 747,500.0 786,100.0 817,000.0 849,000.0 3,199,600.0 771,514.8 735,418.0 814,275.8 632,369.0 2,953,577.7 GMF 747,500.0 786,100.0 817,000.0 849,000.0 3,199,600.0 771,514.8 735,418.0 814,275.8 632,369.0 2,953,577.7 Impuestos sobre el comercio exterior 1,013,193.1 1,046,820.5 1,022,165.4 1,352,278.9 4,434,457.9 1,065,986.5 1,013,094.6 970,297.2 974,574.4 4,023,952.8 Gravamen arancelario 1,013,193.1 1,046,820.5 1,022,165.4 1,352,278.9 4,434,457.9 1,065,986.5 1,013,094.6 970,297.2 974,574.4 4,023,952.8 Otros 257,850.8 194,145.4 204,166.2 242,214.4 898,376.7 244,429.2 165,125.4 170,081.5 168,024.9 747,661.1 Timbre Nacional 237,850.8 172,145.4 182,166.2 217,214.4 809,376.7 212,429.2 143,125.4 142,694.3 131,942.8 630,191.7 Otros DIAN 3,299.3 8,521.0 2,482.6 4,221.1 18,524.0 5,705.8 5,947.9 6,214.1 7,601.5 25,469.4 Otros tributos (no DIAN) 16,700.7 13,479.0 19,517.4 20,778.9 70,476.0 26,294.2 16,052.1 21,173.1 28,480.6 92,000.0 Devoluciones n.d. n.d. n.d. n.d. 3,901,866.1 n.d. n.d. n.d. n.d. 4,042,877.7 - Renta n.d. n.d. n.d. n.d. 2,220,737.8 n.d. n.d. n.d. n.d. 2,300,994.1 - IVA n.d. n.d. n.d. n.d. 1,520,062.9 n.d. n.d. n.d. n.d. 1,574,997.3 - Timbre n.d. n.d. n.d. n.d. 40,376.7 n.d. n.d. n.d. n.d. 41,835.9 - Patrimonio y Seguridad Democrática n.d. n.d. n.d. n.d. 120,688.7 n.d. n.d. n.d. n.d. 125,050.4 Total de Ingresos Tributarios n.d. n.d. n.d. n.d. 4,104,386.0 n.d. n.d. n.d. n.d. 4,252,716.5 2. Por impuesto Impuestos sobre la propiedad n.d. n.d. n.d. n.d. 307,968.0 n.d. n.d. n.d. n.d. 319,097.8 Impuesto a los vehículos automotores n.d. n.d. n.d. n.d. 307,968.0 n.d. n.d. n.d. n.d. 319,097.8 Impuestos selectivos n.d. n.d. n.d. n.d. 2,562,370.0 n.d. n.d. n.d. n.d. 2,654,972.8 Impuesto al consumo de cerveza n.d. n.d. n.d. n.d. 1,290,245.0 n.d. n.d. n.d. n.d. 1,336,873.8 Impuesto al consumo de licores n.d. n.d. n.d. n.d. 938,955.0 n.d. n.d. n.d. n.d. 972,888.4 Impuesto al consumo de cigarrillos y tabaco n.d. n.d. n.d. n.d. 333,170.0 n.d. n.d. n.d. n.d. 345,210.6 Otros n.d. n.d. n.d. n.d. 1,234,048.0 n.d. n.d. n.d. n.d. 1,278,645.9 Registro y Anotación n.d. n.d. n.d. n.d. 480,124.0 n.d. n.d. n.d. n.d. 497,475.4 Otros Departamentales n.d. n.d. n.d. n.d. 753,924.0 n.d. n.d. n.d. n.d. 781,170.4 Total de Ingresos Tributarios n.d. n.d. n.d. n.d. 9,007,589.9 n.d. n.d. n.d. n.d. 9,333,119.8 2. Por impuesto Imp. sobre la renta, utilidades y ganancias de capital n.d. n.d. n.d. n.d. 4,010,127.2 n.d. n.d. n.d. n.d. 4,155,051.3 Impuesto Industria y Comercio n.d. n.d. n.d. n.d. 4,010,127.2 n.d. n.d. n.d. n.d. 4,155,051.3 Impuestos sobre la propiedad n.d. n.d. n.d. n.d. 2,532,995.8 n.d. n.d. n.d. n.d. 2,624,537.1 Impuesto predial n.d. n.d. n.d. n.d. 2,532,995.8 n.d. n.d. n.d. n.d. 2,624,537.1 Impuestos selectivos n.d. n.d. n.d. n.d. 1,080,551.4 n.d. n.d. n.d. n.d. 1,119,602.0 Sobretasa a la Gasolina y ACPM n.d. n.d. n.d. n.d. 1,080,551.4 n.d. n.d. n.d. n.d. 1,119,602.0 Otros n.d. n.d. n.d. n.d. 1,383,915.5 n.d. n.d. n.d. n.d. 1,433,929.5 Otros Municipales n.d. n.d. n.d. n.d. 1,383,915.5 n.d. n.d. n.d. n.d. 1,433,929.5 Ingresos tributarios Seguridad Social 2,243,000.0 2,495,000.0 2,633,000.0 2,260,000.0 9,631,000.0 2,443,000.0 n.d. n.d. n.d. 9,487,000.0 Fuente: DIAN, CONFIS, DNP

Costa Rica (En millones de colones) 2006 2007 Recaudación neta de devoluciones 357,690.4 354,373.4 382,439.0 483,230.0 1,577,732.8 480,204.7 442,335.3 465,645.8 640,755.9 2,028,941.7 Imp. sobre la renta, utilidades y ganancias de capital 83,085.7 76,917.9 91,995.5 142,536.1 394,535.2 127,792.6 107,870.3 95,502.4 200,828.7 531,994.1 Impuestos a los Ingresos y Utilidades 83,007.9 76,685.6 91,932.3 142,469.3 394,095.1 127,678.0 107,767.2 95,401.1 200,705.5 531,551.8 Casinos y Salas de Juegos Autorizados 77.9 232.3 63.2 66.8 440.0 114.6 103.1 101.4 123.2 442.3 Impuestos sobre la propiedad 17,069.2 9,006.2 8,466.0 28,318.3 62,859.7 24,441.0 11,263.6 10,855.1 36,918.6 83,478.3 Vehículos, Aeronaves y Embarcaciones 11,815.2 2,468.0 1,799.0 21,305.4 37,387.6 17,978.1 3,734.1 2,329.7 28,469.1 52,511.0 Timbre Fauna Silvestre 11.8 1.5 1.3 0.6 15.3 15.4 1.9 2.9 14.4 34.7 Timbre Educación y Cultura 40.1 911.2 102.8 50.1 1,104.2 27.36 730.01 595.04 277.05 1,629.5 Traspaso de bienes inmuebles 3,267.8 3,656.9 4,624.2 4,859.3 16,408.3 4,044.4 4,406.9 5,346.0 5,568.4 19,365.7 Traspaso de vehículos usados 1,934.2 1,968.7 1,938.7 2,102.8 7,944.4 2,375.6 2,390.6 2,581.6 2,589.7 9,937.5 Impuestos generales sobre el consumo 141,339.6 149,688.4 155,081.3 180,597.6 626,706.9 186,969.7 175,747.4 199,023.9 236,109.4 797,850.4 Impuesto General sobre las Ventas (Neto) 141,339.6 149,688.4 155,081.3 180,597.6 626,706.9 186,969.7 175,747.4 199,023.9 236,109.4 797,850.4 Impuestos selectivos 86,104.8 88,014.0 94,077.0 92,092.8 360,288.7 102,525.1 111,626.0 117,329.3 115,687.8 447,168.2 Consumo de bienes internos e importados 25,386.2 26,070.4 28,345.1 31,735.9 111,537.6 35,141.7 30,488.4 39,728.5 48,284.2 153,642.8 Licencias de caza y pesca MIRENEM 0.0 - - 0.1 0.2 - - 0.0-0.0 Impuesto Único a los Combustibles 51,569.4 51,777.3 57,222.6 49,196.9 209,766.3 56,054.5 71,605.5 66,941.2 55,975.5 250,576.8 Impuesto sobre bebidas alcohólicas 5,159.4 5,860.1 4,349.0 6,797.3 22,165.8 6,295.8 4,581.7 5,600.6 7,324.2 23,802.2 Impuesto a las bebidas sin contenido alcohólico 3,806.1 4,118.8 3,949.8 4,166.6 16,041.2 4,826.8 4,724.3 4,825.4 3,886.7 18,263.2 Impuesto a los jabones de tocador 183.7 187.4 210.5 196.0 777.6 206.3 226.2 233.7 217.1 883.2 Consumo de cemento - - - - - - - - - - Impuestos sobre el comercio exterior 29,641.6 30,230.9 32,390.3 39,038.3 131,301.0 37,987.6 35,204.0 41,924.4 50,273.6 165,389.5 Derechos de importación 17,290.4 19,069.8 21,052.0 27,332.4 84,744.6 23,502.8 22,160.6 27,428.6 34,473.4 107,565.3 1% sobre valor aduanero de importaciones 4,512.5 4,982.1 5,271.7 6,231.6 20,997.9 6,176.1 6,118.7 6,948.8 7,767.0 27,010.7 Exportación de banano 557.4 121.6 246.0 187.1 1,112.0 140.5 66.3 503.5 1,549.7 2,259.9 Por caja de banano 42.1 42.3 44.5 43.3 172.2 43.0 46.0 41.0 42.1 172.2 Carga movilizada por Puerto Caldera 2.5 3.1 3.5 0.0 9.1 - - - - - Derecho de Salida del Territorio Nacional 5,994.7 4,943.0 4,717.0 4,314.4 19,969.1 6,429.9 5,459.0 5,782.8 5,127.7 22,799.4 Derechos consulares 1,242.0 1,069.0 1,055.6 929.5 4,296.1 1,165.7 874.8 796.3 869.9 3,706.6 Ley de Migración y Extranjería - - - - - 529.6 478.6 423.5 443.7 1,875.4 Impuesto General Forestal - - - - - - - - - - Otros 449.5 516.0 429.0 646.9 2,041.4 488.8 623.9 1,010.7 937.9 3,061.3 Timbre fiscal 442.2 508.7 423.9 636.9 2,011.7 486.3 623.6 999.7 915.6 3,025.2 Papel Sellado 7.3 7.3 5.1 10.1 29.7 2.5 0.3 11.0 22.3 36.1 Devoluciones n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Contribuciones 7,672.4 8,081.9 8,292.0 9,274.4 33,320.7 7,104.9 11,365.8 9,986.8 9,488.8 37,946.3 - Contribución pensiones magisterio nacional - activos 1,936.7 2,261.7 2,184.1 2,815.0 9,197.5 2,770.3 2,116.5 2,563.8 2,544.9 9,995.5 - Contribución pensiones magisterio nacional - pensionados 4,274.3 4,345.4 4,601.9 4,871.4 18,093.0 3,202.1 7,054.2 5,555.1 5,175.7 20,987.2 - Deducción sueldos 9% para pensiones 1,461.4 1,474.8 1,506.1 1,588.0 6,030.2 1,132.5 2,195.1 1,867.9 1,768.1 6,963.5 Fuente: CGR, MHCP

Costa Rica (En millones de colones) 2008 2009 (E) Recaudación neta de devoluciones 606,923.2 561,014.2 580,330.6 660,310.3 2,408,578.3 577,844.9 488,116.6 537,139.9 637,330.0 2,240,431.4 Imp. sobre la renta, utilidades y ganancias de capital 180,872.6 136,092.0 159,992.5 212,725.7 689,682.9 177,140.8 131,754.9 159,653.4 200,080.0 668,629.1 Impuestos a los Ingresos y Utilidades 180,736.2 135,979.8 159,890.0 212,618.7 689,224.6 176,975.6 131,662.0 159,578.0 200,000.0 668,215.6 Casinos y Salas de Juegos Autorizados 136.43 112.23 102.5 107.06 458.2 165.2 92.9 75.4 80.0 413.5 Impuestos sobre la propiedad 29,470.2 13,799.8 9,680.6 44,245.3 97,195.9 30,697.5 9,667.2 8,459.7 44,740.0 93,564.4 Vehículos, Aeronaves y Embarcaciones 22,620.0 4,698.1 2,853.0 38,128.0 68,299.1 25,629.5 3,577.2 2,381.5 40,000.0 71,588.2 Timbre Fauna Silvestre 50.4 6.0 5.0 9.6 71.0 82.6 5.7 4.0 10.0 102.3 Timbre Educación y Cultura 26.3 962.7 45.7 33.2 1,068.0 32.2 419.4 58.0 30.0 539.6 Traspaso de bienes inmuebles 4,158.4 5,133.9 4,177.9 3,734.1 17,204.3 2,801.2 3,282.7 3,467.7 2,500.0 12,051.6 Traspaso de vehículos usados 2,615.0 2,999.1 2,599.1 2,340.4 10,553.6 2,152.0 2,382.2 2,548.5 2,200.0 9,282.7 Impuestos generales sobre el consumo 225,435.7 234,343.8 248,362.3 228,579.1 936,720.9 206,359.7 196,568.7 208,133.1 230,000.0 841,061.5 Impuesto General sobre las Ventas (Neto) 225,435.7 234,343.8 248,362.3 228,579.1 936,720.9 206,359.7 196,568.7 208,133.1 230,000.0 841,061.5 Impuestos selectivos 127,589.2 129,341.0 108,487.9 120,278.0 485,696.1 125,032.9 113,864.1 120,195.8 118,850.0 477,942.8 Consumo de bienes internos e importados 44,117.9 43,844.5 41,257.9 35,047.3 164,267.7 27,617.4 27,912.9 28,846.9 30,000.0 114,377.2 Licencias de caza y pesca MIRENEM - - - - - - - - - - Impuesto Único a los Combustibles 69,889.4 72,192.6 54,707.4 71,280.8 268,070.2 84,206.2 72,245.6 77,989.8 75,000.0 309,441.6 Impuesto sobre bebidas alcohólicas 7,717.6 7,143.7 6,536.5 8,015.4 29,413.2 6,837.9 7,094.0 6,987.7 7,500.0 28,419.6 Impuesto a las bebidas sin contenido alcohólico 5,606.9 5,840.2 5,654.2 5,614.7 22,716.0 6,077.4 6,255.6 6,016.5 6,000.0 24,349.5 Impuesto a los jabones de tocador 232.8 271.6 257.3 247.4 1,009.1 236.3 292.6 284.7 280.0 1,093.6 Consumo de cemento 24.6 48.4 74.5 72.5 219.9 57.7 63.4 70.2 70.0 261.3 Impuestos sobre el comercio exterior 42,981.8 46,793.5 52,690.4 53,165.8 195,631.4 37,651.3 35,262.1 39,795.6 42,735.0 155,444.0 Derechos de importación 25,950.0 28,748.8 33,743.0 36,108.6 124,550.3 22,994.9 21,561.0 24,532.4 28,000.0 97,088.3 1% sobre valor aduanero de importaciones 7,167.5 7,892.9 9,111.9 8,093.5 32,265.7 4,779.4 4,426.9 5,271.7 5,000.0 19,478.0 Exportación de banano 1,142.5 1,919.8 517.5 927.9 4,507.7 204.5 710.8 1,061.0 1,500.0 3,476.3 Por caja de banano 40.4 41.2 36.6 41.5 159.7 32.4 36.9 32.8 35.0 137.1 Carga movilizada por Puerto Caldera - - - - - - - - - - Derecho de Salida del Territorio Nacional 7,183.8 5,970.6 6,515.5 5,269.3 24,939.2 7,258.6 5,993.5 6,405.7 5,200.0 24,857.8 Derechos consulares 1,113.3 1,659.7 1,235.1 1,233.5 5,241.6 1,476.5 1,238.0 871.3 1,000.0 4,585.8 Ley de Migración y Extranjería 384.4 560.6 803.6 1,268.3 3,016.8 751.9 1,164.2 1,537.8 1,900.0 5,353.9 Impuesto General Forestal - - 727.1 223.2 950.3 153.1 130.8 82.9 100.0 466.8 Otros 573.7 644.1 1,117.0 1,316.4 3,651.1 962.7 999.6 902.3 925.0 3,789.6 Timbre fiscal 564.4 627.7 1,086.6 1,293.1 3,571.8 955.7 999.6 876.1 900.0 3,731.4 Papel Sellado 9.3 16.4 30.5 23.2 79.4 7.0 0.0 26.2 25.0 58.2 Devoluciones n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Contribuciones 10,200.9 10,745.0 11,049.9 11,735.6 43,731.3 12,728.9 13,196.5 13,426.3 13,350.0 52,701.7 - Contribución pensiones magisterio nacional - activos 2,566.6 3,019.8 2,766.8 3,357.8 11,711.1 3,452.6 3,744.4 3,554.4 3,600.0 14,351.4 - Contribución pensiones magisterio nacional - pensionados 5,768.3 5,928.0 6,391.4 6,467.3 24,554.9 7,214.4 7,320.5 7,590.4 7,600.0 29,725.3 - Deducción sueldos 9% para pensiones 1,865.9 1,797.2 1,891.7 1,910.5 7,465.3 2,061.9 2,131.6 2,281.5 2,150.0 8,625.0 Fuente: CGR, MHCP

Ecuador (En millones de dólares americanos) 2006 2007 Recaudación neta de devoluciones 1,089.9 1,598.6 1,329.5 1,177.4 5,195.4 1,225.0 1,621.6 1,564.9 1,483.7 5,895.3 Recaudación antes de devoluciones 1,130.6 1,638.1 1,354.2 1,222.5 5,345.4 1,276.5 1,674.1 1,627.8 1,534.6 6,113.0 2. Por impuesto (recaudación bruta) Imp. sobre la renta, utilidades y ganancias de capital 238.2 676.8 367.9 226.3 1,509.2 264.7 643.4 500.2 345.2 1,753.5 Imp. a la Renta 238.2 676.8 367.9 226.3 1,509.2 264.7 643.4 500.2 345.2 1,753.5 - Naturales 22.7 4.4 2.2 2.0 31.4 27.8 6.5 2.9 2.1 39.4 - Jurídicas 7.4 445.0 8.7 7.1 468.2 9.9 413.3 9.4 7.8 440.4 of which from Empresas Petroleras y otros NEP 3.3 4.4 1.0 4.9 13.6 4.7 3.0 3.6 4.6 15.9 - Otros 208.0 227.4 357.0 217.2 1,009.6 227.0 223.5 487.9 335.3 1,273.8 Impuestos sobre la propiedad 13.4 23.7 22.5 20.7 80.3 14.2 23.4 27.5 21.5 86.5 Herencias, Legados y Donaciones 0.5 0.2 0.5 0.5 1.7 0.6 0.6 0.6 1.5 3.3 Impuesto a los Vehículos Motorizados 12.9 23.5 22.0 20.2 78.6 13.6 22.8 26.9 19.9 83.2 Impuesto a los Activos en el Exterior - - - - - - - - - - Impuestos generales sobre el consumo 623.2 659.7 660.5 682.6 2,625.9 709.4 697.0 789.9 808.1 3,004.6 IVA 623.2 659.7 660.5 682.6 2,625.9 709.4 697.0 789.9 808.1 3,004.6 - IVA operaciones internas 339.9 338.6 339.9 328.0 1,346.3 378.7 366.0 378.1 395.7 1,518.4 - IVA importaciones 283.3 321.2 320.6 354.6 1,279.6 330.8 331.1 411.9 412.4 1,486.2 Impuestos selectivos 100.0 99.3 115.4 102.2 417.0 114.4 111.7 109.1 121.5 456.7 ICE 100.0 99.3 115.4 102.2 417.0 114.4 111.7 109.1 121.5 456.7 Impuestos sobre transacciones financieras - - - - - - - - - - Impuesto a la Salida de Divisas - - - - - - - - - - Impuestos sobre el comercio exterior 146.2 167.0 177.8 182.2 673.1 164.1 170.8 189.1 227.2 751.2 Derechos de importación 146.2 167.0 177.8 182.2 673.1 164.1 170.8 189.1 227.2 751.2 Regímenes simplificados - - - - - - - - - - RISE - - - - - - - - - - Otros 9.7 11.6 10.1 8.5 39.8 9.6 27.8 12.1 11.1 60.6 Otros SRI 9.7 11.6 10.1 8.5 39.8 9.6 27.8 12.1 11.1 60.6 Devoluciones 40.7 39.4 24.7 45.1 150.0 51.5 52.5 62.9 50.9 217.8 - IVA n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. - IR n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. - Otros n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Aportes al IESS n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Fuente: SRI, CAE

Ecuador (En millones de dólares americanos) 2008 2009 (E) Recaudación neta de devoluciones 1,515.0 1,855.1 1,910.2 1,728.2 7,008.5 1,652.0 2,128.6 1,878.4 1,691.7 7,350.7 Recaudación antes de devoluciones 1,593.5 1,927.6 1,941.5 1,860.0 7,322.5 1,682.6 2,172.2 1,920.3 1,724.4 7,499.4 2. Por impuesto (recaudación bruta) Imp. sobre la renta, utilidades y ganancias de capital 423.4 777.4 673.7 491.5 2,366.0 428.2 986.8 702.8 451.8 2,569.7 Imp. a la Renta 423.4 777.4 673.7 491.5 2,366.0 428.2 986.8 702.8 451.8 2,569.7 - Naturales 40.6 8.1 4.4 7.3 60.3 62.2 n.d. n.d. n.d. n.d. - Jurídicas 12.1 411.3 30.2 121.8 575.4 13.7 n.d. n.d. n.d. n.d. of which from Empresas Petroleras y otros NEP 5.9 6.9 15.2 7.6 35.6 2.8 n.d. n.d. n.d. n.d. - Otros 370.7 358.1 639.0 362.4 1,730.3 352.4 n.d. n.d. n.d. n.d. Impuestos sobre la propiedad 27.9 25.6 29.7 25.8 108.9 29.6 42.7 41.0 27.2 140.5 Herencias, Legados y Donaciones 0.7 0.9 0.7 0.9 3.2 0.7 0.9 0.8 0.9 3.3 Impuesto a los Vehículos Motorizados 27.2 24.7 28.9 24.9 105.7 23.6 33.4 31.4 18.4 106.9 Impuesto a los Activos en el Exterior - - - - - 5.3 8.3 8.8 7.8 30.3 Impuestos generales sobre el consumo 816.1 796.8 899.7 957.9 3,470.5 871.5 798.1 845.1 889.2 3,403.8 IVA 816.1 796.8 899.7 957.9 3,470.5 871.5 798.1 845.1 889.2 3,403.8 - IVA operaciones internas 430.9 384.8 457.3 489.5 1,762.4 540.4 504.8 527.3 522.3 2,094.8 - IVA importaciones 385.3 412.0 442.4 468.4 1,708.1 331.1 293.3 317.7 366.9 1,309.0 Impuestos selectivos 129.6 95.1 108.4 140.8 473.9 118.3 97.0 104.8 127.4 447.5 ICE 129.6 95.1 108.4 140.8 473.9 118.3 97.0 104.8 127.4 447.5 Impuestos sobre transacciones financieras 5.3 8.8 8.7 8.6 31.4 36.5 59.3 49.9 46.0 191.7 Impuesto a la Salida de Divisas 5.3 8.8 8.7 8.6 31.4 36.5 59.3 49.9 46.0 191.7 Impuestos sobre el comercio exterior 172.5 207.3 210.9 223.3 814.0 171.4 169.5 156.0 168.0 664.9 Derechos de importación 172.5 207.3 210.9 223.3 814.0 171.4 169.5 156.0 168.0 664.9 Regímenes simplificados - - 0.1 0.3 0.4 0.9 0.8 1.0 1.0 3.6 RISE - - 0.1 0.3 0.4 0.9 0.8 1.0 1.0 3.6 Otros 18.7 16.5 10.4 11.7 57.3 26.0 18.0 19.8 14.0 77.8 Otros SRI 18.7 16.5 10.4 11.7 57.3 26.0 18.0 19.8 14.0 77.8 Devoluciones 78.5 72.5 31.3 131.7 314.0 30.6 43.5 41.9 32.7 148.7 - IVA n.d. n.d. n.d. n.d. n.d. 26.0 33.9 33.3 n.d. n.d. - IR n.d. n.d. n.d. n.d. n.d. 4.3 9.4 8.3 n.d. n.d. - Otros n.d. n.d. n.d. n.d. n.d. 0.2 0.3 0.3 n.d. n.d. Aportes al IESS n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Fuente: SRI, CAE

El Salvador (En millones de dólares americanos) 2006 2007 Recaudación neta de devoluciones 593.3 717.2 574.2 602.5 2,487.2 627.3 823.8 619.3 654.5 2,724.9 Imp. sobre la renta, utilidades y ganancias de capital 176.2 292.7 155.3 163.3 787.5 201.1 376.9 171.9 183.4 933.3 Impuesto sobre la Renta (Neto) 176.2 292.7 155.3 163.3 787.5 201.1 376.9 171.9 183.4 933.3 Impuestos sobre la propiedad 4.0 5.4 4.5 4.6 18.5 4.8 4.6 5.4 6.2 21.0 Transferencias de bienes raíces 4.0 5.4 4.5 4.6 18.5 4.8 4.6 5.4 6.2 21.0 Impuestos generales sobre el consumo 324.6 327.6 323.0 332.4 1,307.6 329.7 349.5 347.6 362.8 1,389.6 IVA (Neto) 324.6 327.6 323.0 332.4 1,307.6 329.7 349.5 347.6 362.8 1,389.6 Impuestos selectivos 24.8 23.7 24.0 24.8 97.3 24.6 24.6 23.7 25.1 98.0 Impuesto a productos específicos 24.8 23.7 24.0 24.8 97.3 24.6 24.6 23.7 25.1 98.0 Impuestos sobre el comercio exterior 44.1 47.7 49.0 58.8 199.6 46.9 48.0 51.2 57.6 203.7 Aranceles a la importación 44.1 47.7 49.0 58.8 199.6 46.9 48.0 51.2 57.6 203.7 Otros 19.6 20.1 18.4 18.6 76.7 20.2 20.2 19.5 19.4 79.3 Otros 1.5 2.2 2.0 1.9 7.6 2.0 2.3 2.3 2.4 9.0 Contribuciones Especiales FOVIAL 18.1 17.9 16.4 16.7 69.1 18.2 17.9 17.2 17.0 70.3 Devoluciones 31.0 32.1 15.0 8.0 86.1 49.5 44.4 30.6 27.9 152.4 - IVA 25.1 13.7 9.9 6.1 54.8 41.7 26.5 23.0 26.2 117.4 - Impuesto a la Renta 5.9 18.4 5.0 1.9 31.2 7.8 18.0 7.5 1.6 34.9 Contribuciones Sociales n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Fuente: Ministerio de Hacienda

El Salvador (En millones de dólares americanos) 2008 2009 (E) Recaudación neta de devoluciones 699.7 877.9 657.3 650.9 2,885.8 624.8 770.6 590.9 600.0 2,586.3 Imp. sobre la renta, utilidades y ganancias de capital 228.0 386.6 189.9 199.6 1,004.1 232.3 358.2 180.2 175.0 945.7 Impuesto sobre la Renta (Neto) 228.0 386.6 189.9 199.6 1,004.1 232.3 358.2 180.2 175.0 945.7 Impuestos sobre la propiedad 4.3 4.7 4.9 3.9 17.8 2.6 2.7 3.0 4.0 12.3 Transferencias de bienes raíces 4.3 4.7 4.9 3.9 17.8 2.6 2.7 3.0 4.0 12.3 Impuestos generales sobre el consumo 369.1 388.4 366.9 336.3 1,460.7 292.8 312.6 313.7 320.0 1,239.1 IVA (Neto) 369.1 388.4 366.9 336.3 1,460.7 292.8 312.6 313.7 320.0 1,239.1 Impuestos selectivos 25.4 23.5 22.1 24.7 95.7 24.0 23.1 23.6 24.0 94.7 Impuesto a productos específicos 25.4 23.5 22.1 24.7 95.7 24.0 23.1 23.6 24.0 94.7 Impuestos sobre el comercio exterior 44.4 46.3 41.6 46.6 178.9 32.3 33.5 32.5 39.0 137.3 Aranceles a la importación 44.4 46.3 41.6 46.6 178.9 32.3 33.5 32.5 39.0 137.3 Otros 28.5 28.4 31.9 39.8 128.6 40.8 40.5 37.9 38.0 157.2 Otros 10.3 11.5 16.6 24.2 62.6 22.9 22.8 21.2 22.0 88.9 Contribuciones Especiales FOVIAL 18.2 16.9 15.3 15.6 66.0 17.9 17.7 16.7 16.0 68.3 Devoluciones 45.7 62.9 49.8 45.3 203.7 67.8 70.2 56.5 70.0 264.5 - IVA 33.2 42.5 37.9 41.0 154.6 67.0 47.8 32.5 50.0 197.3 - Impuesto a la Renta 12.5 20.3 12.0 4.5 49.3 0.8 22.3 24.0 20.0 67.1 Contribuciones Sociales n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Fuente: Ministerio de Hacienda

Guatemala (En millones de quetzales) 2006 2007 Recaudación neta de devoluciones (sin Regal. ni Hidroc. Compart.) n.d. n.d. n.d. n.d. 26,608.1 n.d. n.d. n.d. n.d. 31,344.5 Recaudación antes de devoluciones (sin Regal.ni Hidroc. Compart.) 6,854.9 6,627.7 7,101.2 7,397.9 27,981.6 8,159.3 7,662.1 8,156.8 8,566.3 32,544.5 2. Por impuesto (recaudación bruta) Imp. sobre la renta, utilidades y ganancias de capital 2,077.7 1,672.2 1,957.0 1,939.9 7,646.8 2,417.8 1,853.3 2,074.0 2,308.9 8,653.9 Impuesto sobre la Renta 1,529.3 1,095.0 1,354.9 1,454.4 5,433.7 1,937.6 1,335.2 1,548.8 1,775.7 6,597.3 - Personas Físicas 180.3 145.5 200.5 233.2 759.5 208.6 167.9 224.5 276.3 877.3 - Personas Jurídicas 1,349.0 949.5 1,154.4 1,221.2 4,674.2 1,729.0 1,167.3 1,324.3 1,499.4 5,720.0 IEMA 3.6 2.5 4.9 3.4 14.5 3.3 2.1 2.0 1.5 8.9 IETAAP 544.7 574.7 597.2 482.1 2,198.6 476.9 516.0 523.0 531.1 2,046.9 Impuesto de Solidaridad - - - - - - - - - - Impuesto de Solidaridad, Extraordinarios y Temporal - - - - - - - 0.2 0.6 0.8 Impuestos sobre la propiedad 65.8 134.8 122.8 13.0 336.4 79.3 131.9 138.7 17.8 367.7 Sobre inmuebles 0.2 0.2 0.3 0.2 0.9 0.2 0.2 0.2 0.2 0.7 Sobre transferencias de patrimonio 2.5 2.1 2.2 1.4 8.2 1.5 2.9 6.8 2.6 13.8 Sobre circulación de vehículos 63.1 132.6 120.3 11.4 327.3 77.7 128.7 131.7 15.0 353.1 Impuestos generales sobre el consumo 3,259.5 3,308.2 3,532.4 3,812.5 13,912.5 4,112.5 4,135.0 4,385.2 4,546.6 17,179.3 IVA 3,259.5 3,308.2 3,532.4 3,812.5 13,912.5 4,112.5 4,135.0 4,385.2 4,546.6 17,179.3 - IVA Doméstico 1,207.6 1,125.1 1,242.7 1,412.9 4,988.3 1,703.5 1,669.6 1,603.3 1,670.6 6,647.0 - IVA Importaciones 2,051.9 2,183.0 2,289.7 2,399.6 8,924.2 2,409.0 2,465.4 2,781.8 2,876.0 10,532.3 Impuestos selectivos 686.9 696.3 663.0 729.3 2,775.5 739.9 739.4 720.0 746.4 2,945.8 Sobre tabaco y sus productos 81.0 74.9 78.9 86.5 321.3 85.0 86.8 86.9 96.5 355.2 Sobre distribución de bebidas 94.1 105.9 95.8 106.2 401.9 101.4 112.4 103.4 109.4 426.6 Sobre distribución de cemento 23.3 30.4 27.1 28.8 109.6 26.3 29.2 31.3 29.8 116.6 Sobre distribución de petróleo y derivados 488.5 485.0 461.3 507.9 1,942.7 527.1 511.1 498.4 510.7 2,047.3 Impuestos sobre el comercio exterior 607.8 642.0 626.8 726.9 2,603.5 632.1 616.4 656.8 748.7 2,653.9 Derechos arancelarios 607.8 642.0 626.8 726.9 2,603.5 632.1 616.4 656.8 748.7 2,653.9 Otros 157.3 174.3 199.0 176.3 706.8 177.6 186.1 182.3 197.8 743.8 Timbres fiscales y papel sellado 97.3 95.6 111.3 87.5 391.7 107.4 100.4 87.4 96.6 391.9 Otros SAT 22.1 27.8 28.6 34.4 112.9 24.8 31.4 31.6 35.2 123.0 Impuesto de salida del país 37.9 50.8 59.1 54.3 202.2 45.4 54.3 63.2 66.0 229.0 Devoluciones n.d. n.d. n.d. n.d. 1,415.1 n.d. n.d. n.d. n.d. 1,797.4 - IVA n.d. n.d. n.d. n.d. 1,415.1 n.d. n.d. n.d. n.d. 1,797.4 of which Devoluciones n.d. n.d. n.d. n.d. 1,373.5 n.d. n.d. n.d. n.d. 1,200.0 of which Autocompensaciones n.d. n.d. n.d. n.d. 41.6 n.d. n.d. n.d. n.d. 597.4 Aportes para previsión social n.d. n.d. n.d. n.d. 546.4 n.d. n.d. n.d. n.d. 622.3 Fuente: SAT, MINFIN

Guatemala (En millones de quetzales) 2008 2009 Recaudación neta de devoluciones (sin Regal. ni Hidroc. Compart.) n.d. n.d. n.d. n.d. 32,827.2 8,094.8 7,555.5 7,851.4 8,000.5 31,502.1 Recaudación antes de devoluciones (sin Regal.ni Hidroc. Compart.) 8,912.2 8,450.6 8,385.9 8,303.6 34,052.2 8,405.3 7,866.9 8,174.8 8,342.1 32,789.0 2. Por impuesto (recaudación bruta) Imp. sobre la renta, utilidades y ganancias de capital 2,698.6 2,160.4 2,324.9 2,514.5 9,698.4 2,628.1 2,133.4 2,337.8 2,551.5 9,650.8 Impuesto sobre la Renta 2,157.8 1,558.6 1,730.8 1,904.7 7,351.9 2,020.6 1,499.2 1,716.1 1,925.0 7,161.0 - Personas Físicas 232.3 182.0 233.8 297.2 945.2 268.4 200.9 264.8 325.0 1,059.0 - Personas Jurídicas 1,925.5 1,376.7 1,497.0 1,607.5 6,406.6 1,752.3 1,298.4 1,451.3 1,600.0 6,101.9 IEMA 1.2 8.2 0.4 0.9 10.6 0.4 0.6 0.4 0.5 1.9 IETAAP 539.6 593.6 593.8 608.9 2,335.8 604.5 29.7 18.7 20.0 672.9 Impuesto de Solidaridad - - - - - 2.5 603.8 602.7 606.0 1,815.0 Impuesto de Solidaridad, Extraordinarios y Temporal 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.0 Impuestos sobre la propiedad 75.4 154.6 168.7 18.9 417.5 99.0 165.0 189.9 22.3 476.2 Sobre inmuebles 0.2 0.2 0.5 0.2 1.0 0.2 0.2 0.1 0.1 0.6 Sobre transferencias de patrimonio 1.9 5.1 5.5 2.4 14.8 1.9 2.4 2.6 2.2 9.1 Sobre circulación de vehículos 73.3 149.3 162.7 16.3 401.6 96.8 162.5 187.2 20.0 466.5 Impuestos generales sobre el consumo 4,637.3 4,710.6 4,478.4 4,251.2 18,077.6 4,114.6 4,126.6 4,176.7 4,330.0 16,748.0 IVA 4,637.3 4,710.6 4,478.4 4,251.2 18,077.6 4,114.6 4,126.6 4,176.7 4,330.0 16,748.0 - IVA Doméstico 1,886.3 1,676.8 1,678.4 1,709.0 6,950.4 1,930.9 1,838.2 1,677.9 1,730.0 7,176.9 - IVA Importaciones 2,751.0 3,033.9 2,800.0 2,542.3 11,127.2 2,183.8 2,288.4 2,498.9 2,600.0 9,571.1 Impuestos selectivos 738.5 705.6 661.9 716.5 2,822.5 770.1 788.8 748.5 703.0 3,010.5 Sobre tabaco y sus productos 88.1 80.7 88.2 85.3 342.4 87.9 85.8 95.8 60.0 329.5 Sobre distribución de bebidas 111.7 113.3 101.0 110.9 436.9 102.1 111.3 103.6 110.0 427.0 Sobre distribución de cemento 29.1 27.6 25.0 23.1 104.8 24.9 27.4 24.7 21.0 98.0 Sobre distribución de petróleo y derivados 509.6 483.9 447.6 497.2 1,938.4 555.3 564.2 524.5 512.0 2,156.0 Impuestos sobre el comercio exterior 616.3 567.0 595.8 648.1 2,427.2 500.9 492.5 557.4 570.0 2,120.7 Derechos arancelarios 616.3 567.0 595.8 648.1 2,427.2 500.9 492.5 557.4 570.0 2,120.7 Otros 146.2 152.3 156.1 154.4 609.1 292.5 160.7 164.4 165.3 782.9 Timbres fiscales y papel sellado 91.6 94.8 95.3 94.8 376.5 244.4 104.3 102.7 113.3 564.7 Otros SAT 1.1 1.2 1.1 1.3 4.7 0.8 0.9 0.8 1.0 3.6 Impuesto de salida del país 53.5 56.3 59.8 58.3 227.9 47.2 55.5 60.9 51.0 214.6 Devoluciones n.d. n.d. n.d. n.d. 1,922.3 519.4 524.8 438.2 470.0 1,952.4 - IVA n.d. n.d. n.d. n.d. 1,922.3 519.4 524.8 438.2 470.0 1,952.4 of which Devoluciones n.d. n.d. n.d. n.d. 1,225.0 310.5 311.4 323.4 341.6 1,286.9 of which Autocompensaciones n.d. n.d. n.d. n.d. 697.3 208.9 213.4 114.8 128.4 665.5 Aportes para previsión social n.d. n.d. n.d. n.d. 703.1 n.d. n.d. n.d. n.d. 731.7 Fuente: SAT, MINFIN

Honduras (En millones de lempiras) 2006 2007 Recaudación neta de devoluciones 5,744.0 9,722.7 7,384.3 8,583.9 31,434.9 7,018.7 11,685.8 9,512.5 10,052.9 38,269.9 Imp. sobre la renta, utilidades y ganancias de capital 918.8 4,637.9 1,676.7 2,148.4 9,381.8 1,100.3 5,367.7 2,516.8 2,996.6 11,981.4 Impuesto a la Renta 915.4 4,518.7 1,674.2 2,139.1 9,247.4 1,095.9 5,237.6 2,511.5 2,988.4 11,833.4 of which Aportación Solidaria 23.9 510.0 111.4 158.8 804.1 19.4 n.d. n.d. n.d. n.d. Impuesto a los Activos 3.4 119.2 2.5 9.3 134.4 4.4 130.1 5.3 8.2 148.0 Impuestos sobre la propiedad 44.3 54.4 52.4 73.8 224.9 63.9 75.7 80.1 71.7 291.4 Impuestos a la propiedad 44.3 54.4 52.4 73.8 224.9 63.9 75.7 80.1 71.7 291.4 Impuestos generales sobre el consumo 2,537.9 2,724.7 2,947.0 3,358.7 11,568.3 3,263.9 3,501.8 3,645.0 3,759.1 14,169.8 IVA (Neto) 2,537.9 2,724.7 2,947.0 3,358.7 11,568.3 3,263.9 3,501.8 3,645.0 3,759.1 14,169.8 Impuestos selectivos 1,743.7 1,780.5 2,143.1 2,231.0 7,898.3 1,983.9 2,059.9 2,523.9 2,377.9 8,945.6 Aporte vial y gasto social 1,271.4 1,303.5 1,214.9 1,315.3 5,105.1 1,369.3 1,406.2 1,465.5 1,336.4 5,577.4 Otros sobre la producción 381.5 408.6 415.3 472.9 1,678.3 491.4 527.2 463.0 546.9 2,028.5 Otros sobre servicios y actividades específicas 90.8 68.4 512.9 442.8 1,114.9 123.2 126.5 595.4 494.6 1,339.7 Impuestos sobre el comercio exterior 497.5 522.9 562.7 769.9 2,353.0 603.8 677.1 744.9 843.7 2,869.5 Importaciones 497.5 522.9 562.7 769.9 2,353.0 603.8 677.1 744.9 843.7 2,869.5 Otros 1.8 2.3 2.4 2.1 8.6 2.9 3.6 1.8 3.9 12.2 Varios 1.8 2.3 2.4 2.1 8.6 2.9 3.6 1.8 3.9 12.2 Devoluciones n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Contribuciones Sociales n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Fuente: SEFIN