{"id":101,"date":"2023-12-07T16:21:53","date_gmt":"2023-12-07T21:21:53","guid":{"rendered":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/?page_id=101"},"modified":"2025-04-23T18:12:32","modified_gmt":"2025-04-23T23:12:32","slug":"impuestos-aporte-fiscal-mineria","status":"publish","type":"page","link":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/","title":{"rendered":"1.6. Impuestos y aporte fiscal de la miner\u00eda"},"content":{"rendered":"<h3 class=\"wp-block-heading\"><em><em><em>Tributos internos recaudados de la miner&iacute;a<\/em><\/em><\/em><\/h3>\n\n\n\n<p>Los ingresos tributarios o tributos internos incluyen el impuesto a la renta de tercera categor&iacute;a, el impuesto general a las ventas (IGV), el impuesto selectivo al consumo (ISC), el impuesto a la renta de quinta categor&iacute;a, las multas y la regularizaci&oacute;n del impuesto a la renta, entre otros. Como se mencion&oacute; en el Reporte de Vigilancia 27, los tributos internos dieron un salto extraordinario en el a&ntilde;o 2021, mientras que en el 2022 la recaudaci&oacute;n se mantuvo en un nivel similar, de 19&nbsp;759 millones de soles. En cambio, en el 2023 se registr&oacute; una contracci&oacute;n del 36% respecto del a&ntilde;o anterior, con 12&nbsp;655 millones de soles. Como se se&ntilde;al&oacute; anteriormente, en ese a&ntilde;o el monto por la regularizaci&oacute;n del impuesto a la renta se redujo fuertemente en relaci&oacute;n con el a&ntilde;o previo.<\/p>\n\n\n<div class=\"widget\"><div class=\"wp-block-group grafica\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n    <script type=\"text\/javascript\">\n        if (typeof (wpDataCharts) == 'undefined') wpDataCharts = {};\n        wpDataCharts[106] = {\n            render_data: {\"wdtNumberFormat\":\"2\",\"options\":{\"title\":{\"text\":\"Tributos internos recaudados de la miner\\u00eda, 2010-2023\",\"floating\":false,\"align\":\"center\"},\"series\":[{\"type\":\"\",\"name\":\"Tributos internos\",\"color\":\"#0A90C3\",\"label\":\"Tributos internos\",\"orig_header\":\"tributosinternos\",\"data\":[8132,11258,10633,7181,7430,4349,4307,6990,9835,8001,5908,19510,19759,12655],\"yAxis\":0}],\"xAxis\":{\"categories\":[\"2010\",\"2011\",\"2012\",\"2013\",\"2014\",\"2015\",\"2016\",\"2017\",\"2018\",\"2019\",\"2020\",\"2021\",\"2022\",\"2023\"],\"crosshair\":true},\"yAxis\":[{\"gridLineDashStyle\":\"solid\",\"crosshair\":false}],\"chart\":{\"backgroundColor\":\"\",\"borderWidth\":0,\"borderColor\":\"\",\"borderRadius\":0,\"zoomType\":\"xy\",\"panning\":false,\"panKey\":\"shift\",\"plotBackgroundColor\":\"\",\"plotBackgroundImage\":\"\",\"plotBorderColor\":\"\",\"plotBorderWidth\":0,\"inverted\":false},\"subtitle\":{\"text\":\"(en millones de soles)\",\"align\":\"center\"},\"tooltip\":{\"enabled\":true,\"backgroundColor\":\"rgba(255, 255, 255, 0.85)\",\"borderWidth\":\"0\",\"borderColor\":\"\",\"borderRadius\":\"3\",\"shared\":false,\"valuePrefix\":\"\",\"valueSuffix\":\"M\"},\"legend\":{\"enabled\":true,\"backgroundColor\":\"\",\"title\":{\"text\":\"\"},\"layout\":\"horizontal\",\"align\":\"center\",\"verticalAlign\":\"bottom\",\"borderWidth\":\"0\",\"borderColor\":\"\",\"borderRadius\":\"0\"},\"exporting\":{\"enabled\":false,\"chartOptions\":{\"plotOptions\":{\"series\":{\"dataLabels\":{\"enabled\":false}}}},\"filename\":\"\",\"width\":\"\",\"buttons\":{\"contextButton\":{\"align\":\"right\",\"verticalAlign\":\"top\",\"symbolStroke\":\"#666\",\"text\":\"\"}}},\"credits\":{\"enabled\":false,\"href\":\"https:\\\/\\\/www.highcharts.com\",\"text\":\"Highcharts.com\"}},\"type\":\"highcharts_basic_column_chart\",\"height\":400},\n            engine: \"highcharts\",\n            type: \"highcharts_basic_column_chart\",\n            title: \"Tributos internos recaudados de la miner\u00eda, 2010-2023\",\n            container: \"wpDataChart_106\",\n            follow_filtering: 0,\n            wpdatatable_id: 126,\n            group_chart: 0        }\n    <\/script>\n\n    <div id=\"wpDataChart_106\" class=\"highcharts_basic_column_chart\" style=\"width: 100%\"><\/div>\n<script>jQuery(window).on('load',function(){if(typeof wpDataChartsCallbacks == 'undefined'){ wpDataChartsCallbacks = {}; }wpDataChartsCallbacks[106] = function(obj){obj.options.plotOptions = {\r\n  series: {\r\n    borderRadius: 0\r\n  }\r\n}\r\nobj.options.yAxis = {\r\n  title: {\r\n    enabled: false,\r\n  },\r\n  labels: {\r\n    formatter() {\r\n      return `${Highcharts.numberFormat(this.value, 0)}M`;\r\n    }\r\n  },\r\n  min: 0\r\n}}});<\/script><div class=\"wp-block-group fuente\"><p class=\"has-text-align-right\">Superintendencia Nacional de Aduanas y de Administraci&oacute;n Tributaria (Sunat). Elaboraci&oacute;n: GPC.<\/p><\/div><div class=\"wp-block-buttons is-content-justification-right is-layout-flex wp-container-core-buttons-layout-2 wp-block-buttons-is-layout-flex\"><div class=\"wp-block-button\"><a class=\"btn btn-small btn-download\" href=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/uploads\/sites\/5\/2025\/05\/g18-24.xlsx\" download=\"\"><i class=\"material-icons right\">file_download<\/i> Datos<\/a><\/div><\/div><\/div><\/div><div class=\"compartir\" data-url=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/grafico\/tributos-internos-recaudados-de-la-mineria-2010-2023\/\"><span class=\"share-text\">Compartir:<\/span><span class=\"social-share facebook\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-facebook.png\" alt=\"Facebook\"\/><\/span><span class=\"social-share twitter\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-twitter.png\" alt=\"Twitter\"\/><\/span><a href=\"https:\/\/api.whatsapp.com\/send?text=https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/grafico\/tributos-internos-recaudados-de-la-mineria-2010-2023\/\" rel=\"noopener noreferrer\" target=\"_blank\" title=\"Whatsapp\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-whatsapp.png\" alt=\"Whatsapp\"\/><\/a><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><em><em><em>Participaci&oacute;n del sector minero en el total de tributos internos<\/em><\/em><\/em><\/h3>\n\n\n\n<p>Entre los a&ntilde;os 2019 y 2023, los tributos internos percibidos de la miner&iacute;a, incluida la regularizaci&oacute;n, mostraron una alta variabilidad: en el 2019, la recaudaci&oacute;n nacional ascendi&oacute; a 98 302 millones de soles, de los cuales 8 001 millones de soles provinieron de la miner&iacute;a (8%); en el 2020, la cifra nacional disminuy&oacute; a 83 416 millones de soles, la miner&iacute;a aport&oacute; el 7% (5 908 millones de soles); en el 2021 hubo un repunte de la recaudaci&oacute;n nacional (118 775 millones de soles), el aporte de la miner&iacute;a dio un fuerte salto a 19 510 millones de soles (16%); en el 2022, la participaci&oacute;n del sector minero se redujo al 14%; finalmente, en el 2023, cayeron tanto la recaudaci&oacute;n total como la minera, y la participaci&oacute;n del sector baj&oacute; al 10%.<\/p>\n\n\n<div class=\"widget\"><div class=\"wp-block-group grafica\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n    <script type=\"text\/javascript\">\n        if (typeof (wpDataCharts) == 'undefined') wpDataCharts = {};\n        wpDataCharts[107] = {\n            render_data: {\"wdtNumberFormat\":\"2\",\"options\":{\"title\":{\"text\":\"Aporte del sector minero al total de tributos internos, 2010-2023\",\"floating\":false,\"align\":\"center\"},\"series\":[{\"type\":\"\",\"name\":\"Participaci\\u00f3n %\",\"color\":\"\",\"label\":\"Participaci\\u00f3n %\",\"orig_header\":\"participacin\",\"data\":[15,18,15,9,9,6,5,9,11,8,7,16,14,10],\"yAxis\":0}],\"xAxis\":{\"categories\":[\"2010\",\"2011\",\"2012\",\"2013\",\"2014\",\"2015\",\"2016\",\"2017\",\"2018\",\"2019\",\"2020\",\"2021\",\"2022\",\"2023\"],\"crosshair\":true},\"yAxis\":[{\"gridLineDashStyle\":\"solid\",\"crosshair\":false}],\"chart\":{\"backgroundColor\":\"\",\"borderWidth\":0,\"borderColor\":\"\",\"borderRadius\":0,\"zoomType\":\"xy\",\"panning\":false,\"panKey\":\"shift\",\"plotBackgroundColor\":\"\",\"plotBackgroundImage\":\"\",\"plotBorderColor\":\"\",\"plotBorderWidth\":0,\"inverted\":false},\"subtitle\":{\"text\":\"(porcentaje)\",\"align\":\"center\"},\"tooltip\":{\"enabled\":true,\"backgroundColor\":\"rgba(255, 255, 255, 0.85)\",\"borderWidth\":\"1\",\"borderColor\":\"\",\"borderRadius\":\"3\",\"shared\":false,\"valuePrefix\":\"\",\"valueSuffix\":\"%\"},\"legend\":{\"enabled\":true,\"backgroundColor\":\"\",\"title\":{\"text\":\"\"},\"layout\":\"horizontal\",\"align\":\"center\",\"verticalAlign\":\"bottom\",\"borderWidth\":\"0\",\"borderColor\":\"\",\"borderRadius\":\"0\"},\"exporting\":{\"enabled\":false,\"chartOptions\":{\"plotOptions\":{\"series\":{\"dataLabels\":{\"enabled\":false}}}},\"filename\":\"\",\"width\":\"\",\"buttons\":{\"contextButton\":{\"align\":\"right\",\"verticalAlign\":\"top\",\"symbolStroke\":\"#666\",\"text\":\"\"}}},\"credits\":{\"enabled\":false,\"href\":\"https:\\\/\\\/www.highcharts.com\",\"text\":\"Highcharts.com\"}},\"type\":\"highcharts_basic_column_chart\",\"height\":400},\n            engine: \"highcharts\",\n            type: \"highcharts_basic_column_chart\",\n            title: \"Aporte del sector minero al total de tributos internos, 2010-2023\",\n            container: \"wpDataChart_107\",\n            follow_filtering: 0,\n            wpdatatable_id: 127,\n            group_chart: 0        }\n    <\/script>\n\n    <div id=\"wpDataChart_107\" class=\"highcharts_basic_column_chart\" style=\"width: 100%\"><\/div>\n<script>jQuery(window).on('load',function(){if(typeof wpDataChartsCallbacks == 'undefined'){ wpDataChartsCallbacks = {}; }wpDataChartsCallbacks[107] = function(obj){obj.options.plotOptions = {\r\n  series: {\r\n    borderRadius: 0\r\n  }\r\n}\r\nobj.options.yAxis = {\r\n  title: {\r\n    enabled: false,\r\n  },\r\n  labels: {\r\n    formatter() {\r\n      return `${Highcharts.numberFormat(this.value, 0)}%`;\r\n    }\r\n  },\r\n  min: 0\r\n}}});<\/script><div class=\"wp-block-group fuente\"><p class=\"has-text-align-right\">Superintendencia Nacional de Aduanas y de Administraci&oacute;n Tributaria (Sunat). Elaboraci&oacute;n: GPC.<\/p><\/div><div class=\"wp-block-group fuente has-text-align-right\"><p>*Actualizado el 20.05.24<\/p>\n<\/div><div class=\"wp-block-buttons is-content-justification-right is-layout-flex wp-container-core-buttons-layout-2 wp-block-buttons-is-layout-flex\"><div class=\"wp-block-button\"><a class=\"btn btn-small btn-download\" href=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/uploads\/sites\/5\/2025\/05\/g19-24.xlsx\" download=\"\"><i class=\"material-icons right\">file_download<\/i> Datos<\/a><\/div><\/div><\/div><\/div><div class=\"compartir\" data-url=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/grafico\/aporte-del-sector-minero-al-total-de-tributos-internos-2010-2023\/\"><span class=\"share-text\">Compartir:<\/span><span class=\"social-share facebook\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-facebook.png\" alt=\"Facebook\"\/><\/span><span class=\"social-share twitter\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-twitter.png\" alt=\"Twitter\"\/><\/span><a href=\"https:\/\/api.whatsapp.com\/send?text=https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/grafico\/aporte-del-sector-minero-al-total-de-tributos-internos-2010-2023\/\" rel=\"noopener noreferrer\" target=\"_blank\" title=\"Whatsapp\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-whatsapp.png\" alt=\"Whatsapp\"\/><\/a><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><em><em><em><em>Impuesto a la renta seg&uacute;n actividad econ&oacute;mica<\/em><\/em><\/em><\/em><\/h3>\n\n\n\n<p>En el 2023, con crecimiento econ&oacute;mico negativo, la recaudaci&oacute;n del IR total y la del IR minero mostraron tendencia a la baja: el IR total disminuy&oacute; 7.6% (a 35 659 millones de soles), mientras el IR minero cay&oacute; 19% (a 5 725 millones de soles), una contracci&oacute;n del 48% entre 2021 y 2023. La mayor&iacute;a de actividades registraron ca&iacute;da en la recaudaci&oacute;n del IR (comercio -16%, manufactura -24%, hidrocarburos -35%), en contraste con incrementos en agricultura y pesca (53%) y otros servicios (15%). La disminuci&oacute;n de la recaudaci&oacute;n del sector minero se explica, en parte, por la fuerte reducci&oacute;n de ingresos por regularizaci&oacute;n del IR, el ligero ajuste a la baja de precios y el aumento de saldos a favor del contribuyente. Miner&iacute;a fue el tercer sector en aporte al IR (16.1%), despu&eacute;s de otros servicios y comercio, pero tuvo una de las mayores ca&iacute;das (-19%), junto a hidrocarburos (-35%) y manufactura (-25%).<\/p>\n\n\n<div class=\"widget\"><div class=\"wp-block-group grafica\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n    <script type=\"text\/javascript\">\n        if (typeof (wpDataCharts) == 'undefined') wpDataCharts = {};\n        wpDataCharts[128] = {\n            render_data: {\"wdtNumberFormat\":\"2\",\"options\":{\"title\":{\"text\":\"Impuesto a la renta por actividad econ\\u00f3mica, incluida la regularizaci\\u00f3n, 2010-2023\",\"floating\":false,\"align\":\"center\"},\"series\":[{\"type\":\"\",\"name\":\"2010\",\"color\":\"\",\"label\":\"2010\",\"orig_header\":\"wdtcolumn\",\"data\":[5395,6306,2344,2324,1225,851,195],\"yAxis\":0},{\"type\":\"\",\"name\":\"2011\",\"color\":\"\",\"label\":\"2011\",\"orig_header\":\"wdtcolumn1\",\"data\":[6880,7354,2970,3089,1948,1237,240],\"yAxis\":0},{\"type\":\"\",\"name\":\"2012\",\"color\":\"\",\"label\":\"2012\",\"orig_header\":\"wdtcolumn2\",\"data\":[7986,5792,3399,3144,1928,1328,195],\"yAxis\":0},{\"type\":\"\",\"name\":\"2013\",\"color\":\"\",\"label\":\"2013\",\"orig_header\":\"wdtcolumn13\",\"data\":[8831,3292,4001,3049,2233,1736,194],\"yAxis\":0},{\"type\":\"\",\"name\":\"2014\",\"color\":\"\",\"label\":\"2014\",\"orig_header\":\"wdtcolumn3\",\"data\":[9134,2040,3621,2799,1968,1850,189],\"yAxis\":0},{\"type\":\"\",\"name\":\"2015\",\"color\":\"\",\"label\":\"2015\",\"orig_header\":\"wdtcolumn4\",\"data\":[9748,1176,3494,2578,941,1926,159],\"yAxis\":0},{\"type\":\"\",\"name\":\"2016\",\"color\":\"\",\"label\":\"2016\",\"orig_header\":\"wdtcolumn5\",\"data\":[9242,1612,3681,2829,517,1765,176],\"yAxis\":0},{\"type\":\"\",\"name\":\"2017\",\"color\":\"\",\"label\":\"2017\",\"orig_header\":\"wdtcolumn6\",\"data\":[8103,3694,3478,2983,920,1412,154],\"yAxis\":0},{\"type\":\"\",\"name\":\"2018\",\"color\":\"\",\"label\":\"2018\",\"orig_header\":\"wdtcolumn7\",\"data\":[9917,3257,3709,3017,1110,1419,276],\"yAxis\":0},{\"type\":\"\",\"name\":\"2019\",\"color\":\"\",\"label\":\"2019\",\"orig_header\":\"wdtcolumn8\",\"data\":[10243,2614,3440,2715,934,1443,154],\"yAxis\":0},{\"type\":\"\",\"name\":\"2020\",\"color\":\"\",\"label\":\"2020\",\"orig_header\":\"wdtcolumn9\",\"data\":[8965,4891,3584,2469,742,1263,180],\"yAxis\":0},{\"type\":\"\",\"name\":\"2021\",\"color\":\"\",\"label\":\"2021\",\"orig_header\":\"wdtcolumn10\",\"data\":[10980,11008,6111,4388,2216,1686,388],\"yAxis\":0},{\"type\":\"\",\"name\":\"2022\",\"color\":\"\",\"label\":\"2022\",\"orig_header\":\"wdtcolumn11\",\"data\":[13305,7080,7070,4997,3833,1945,361],\"yAxis\":0},{\"type\":\"\",\"name\":\"2023\",\"color\":\"\",\"label\":\"2023\",\"orig_header\":\"wdtcolumn12\",\"data\":[15246,5725,5921,3769,2485,1962,551],\"yAxis\":0}],\"xAxis\":{\"categories\":[\"Otros Servicios\",\"Miner\\u00eda\",\"Comercio\",\"Manufactura\",\"Hidrocarburos\",\"Construcci\\u00f3n\",\"Agropecuaria y pesca\"],\"crosshair\":false},\"yAxis\":[{\"gridLineDashStyle\":\"solid\",\"crosshair\":false},[],[],[],[],[],[],[],[],[],[],[],[],[]],\"chart\":{\"backgroundColor\":\"\",\"borderWidth\":0,\"borderColor\":\"\",\"borderRadius\":0,\"zoomType\":\"none\",\"panning\":false,\"panKey\":\"shift\",\"plotBackgroundColor\":\"\",\"plotBackgroundImage\":\"\",\"plotBorderColor\":\"\",\"plotBorderWidth\":0,\"inverted\":false},\"subtitle\":{\"text\":\"(en millones de soles)\",\"align\":\"center\"},\"tooltip\":{\"enabled\":true,\"backgroundColor\":\"rgba(255, 255, 255, 0.85)\",\"borderWidth\":\"1\",\"borderColor\":\"\",\"borderRadius\":\"3\",\"shared\":false,\"valuePrefix\":\"\",\"valueSuffix\":\"\"},\"legend\":{\"enabled\":true,\"backgroundColor\":\"\",\"title\":{\"text\":\"\"},\"layout\":\"horizontal\",\"align\":\"center\",\"verticalAlign\":\"bottom\",\"borderWidth\":\"0\",\"borderColor\":\"\",\"borderRadius\":\"0\"},\"exporting\":{\"enabled\":false,\"chartOptions\":{\"plotOptions\":{\"series\":{\"dataLabels\":{\"enabled\":false}}}},\"filename\":\"\",\"width\":\"\",\"buttons\":{\"contextButton\":{\"align\":\"right\",\"verticalAlign\":\"top\",\"symbolStroke\":\"#666\",\"text\":\"\"}}},\"credits\":{\"enabled\":true,\"href\":\"https:\\\/\\\/www.highcharts.com\",\"text\":\"Highcharts.com\"}},\"type\":\"highcharts_basic_column_chart\",\"height\":400},\n            engine: \"highcharts\",\n            type: \"highcharts_basic_column_chart\",\n            title: \"Impuesto a la renta por actividad econ\u00f3mica, incluida la regularizaci\u00f3n, 2010-2023\",\n            container: \"wpDataChart_128\",\n            follow_filtering: 0,\n            wpdatatable_id: 128,\n            group_chart: 0        }\n    <\/script>\n\n    <div id=\"wpDataChart_128\" class=\"highcharts_basic_column_chart\" style=\"width: 100%\"><\/div>\n<script>jQuery(window).on('load',function(){if(typeof wpDataChartsCallbacks == 'undefined'){ wpDataChartsCallbacks = {}; }wpDataChartsCallbacks[128] = function(obj){obj.options.plotOptions = {\r\n  series: {\r\n    borderRadius: 0\r\n  }\r\n}\r\nobj.options.yAxis = {\r\n  title: {\r\n    enabled: false,\r\n  },\r\n  labels: {\r\n    formatter() {\r\n      return `${Highcharts.numberFormat(this.value, 0)}M`;\r\n    }\r\n  },\r\n  min: 0\r\n}}});<\/script><div class=\"wp-block-group fuente\"><p class=\"has-text-align-right\">Superintendencia Nacional de Aduanas y de Administraci&oacute;n Tributaria (Sunat). Elaboraci&oacute;n: GPC.<\/p><\/div><div class=\"wp-block-group fuente has-text-align-right\"><p>*Debido a la naturaleza de la regularizaci&oacute;n del impuesto a la renta, el calculo se hace de la siguiente manera: para el obtener el dato del 2023, se suman los pagos a cuenta del ejercicio 2023, con el importe de regularizaci&oacute;n del IR registrado en el 2024.<\/p>\n<\/div><div class=\"wp-block-buttons is-content-justification-right is-layout-flex wp-container-core-buttons-layout-2 wp-block-buttons-is-layout-flex\"><div class=\"wp-block-button\"><a class=\"btn btn-small btn-download\" href=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/uploads\/sites\/5\/2025\/05\/g20-24.xlsx\" download=\"\"><i class=\"material-icons right\">file_download<\/i> Datos<\/a><\/div><\/div><\/div><\/div><div class=\"compartir\" data-url=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/grafico\/impuesto-a-la-renta-por-actividad-economica-incluida-la-regularizacion-2010-2023\/\"><span class=\"share-text\">Compartir:<\/span><span class=\"social-share facebook\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-facebook.png\" alt=\"Facebook\"\/><\/span><span class=\"social-share twitter\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-twitter.png\" alt=\"Twitter\"\/><\/span><a href=\"https:\/\/api.whatsapp.com\/send?text=https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/grafico\/impuesto-a-la-renta-por-actividad-economica-incluida-la-regularizacion-2010-2023\/\" rel=\"noopener noreferrer\" target=\"_blank\" title=\"Whatsapp\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-whatsapp.png\" alt=\"Whatsapp\"\/><\/a><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><em><em><em><em><em><em>Recaudaci&oacute;n de las medidas tributarias creadas el 2011<\/em><\/em><\/em><\/em><\/em><\/em><\/h3>\n\n\n\n<p>A doce a&ntilde;os de la reforma del sistema tributario minero realizada en el 2011 es posible afirmar que su impacto en los ingresos fiscales fue reducido. Entre los a&ntilde;os 2012 y 2017 se recaudaron 2&nbsp;154 millones de soles m&aacute;s que si se hubiera continuado con el esquema tributario vigente antes del 2011, y estos equivalieron a 359 millones de soles anuales. Esta cifra dista mucho de los 3&nbsp;000 millones de soles anuales anunciados por el Gobierno de Ollanta Humala. A partir del 2018 y, sobre todo, desde el 2021 los ingresos por las regal&iacute;as mineras (RM) y por el impuesto especial a la miner&iacute;a (IEM) dieron un salto significativo, del 197% y del 319%, respectivamente, producto de las altas cotizaciones de los minerales que aumentaron fuertemente las utilidades de las empresas.<\/p>\n\n\n<div class=\"widget\" id=\"cuadro-487\"><div class=\"wp-block-group cuadro\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\"><h4 class=\"wp-block-heading has-text-align-center\">Recaudaci&oacute;n por las nuevas medidas tributarias para el sector minero, 2011-2023<\/h4><p class=\"has-text-align-center cuadro-unidades\">(en millones de soles)<\/p>\n<div class=\"wpdt-c wdt-skin-light\">\n    \n<input type=\"hidden\" id=\"wdtNonceFrontendEdit_62\" name=\"wdtNonceFrontendEdit_62\" value=\"644fd9f649\"><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/reporte-2024\/wp-json\/wp\/v2\/pages\/101\">    <input type=\"hidden\" id=\"table_4_desc\" value=\"{&quot;tableId&quot;:&quot;table_4&quot;,&quot;tableType&quot;:&quot;google_spreadsheet&quot;,&quot;selector&quot;:&quot;#table_4&quot;,&quot;responsive&quot;:true,&quot;responsiveAction&quot;:&quot;icon&quot;,&quot;editable&quot;:false,&quot;inlineEditing&quot;:false,&quot;infoBlock&quot;:false,&quot;pagination&quot;:0,&quot;paginationAlign&quot;:&quot;right&quot;,&quot;paginationLayout&quot;:&quot;full_numbers&quot;,&quot;paginationLayoutMobile&quot;:&quot;simple&quot;,&quot;file_location&quot;:&quot;wp_media_lib&quot;,&quot;tableSkin&quot;:&quot;light&quot;,&quot;table_wcag&quot;:0,&quot;scrollable&quot;:true,&quot;globalSearch&quot;:false,&quot;showRowsPerPage&quot;:false,&quot;popoverTools&quot;:false,&quot;hideBeforeLoad&quot;:true,&quot;number_format&quot;:2,&quot;decimalPlaces&quot;:2,&quot;spinnerSrc&quot;:&quot;https:\\\/\\\/extractivas.propuestaciudadana.org.pe\\\/reporte-2024\\\/wp-content\\\/plugins\\\/wpdatatables\\\/assets\\\/\\\/img\\\/spinner.gif&quot;,&quot;groupingEnabled&quot;:false,&quot;tableWpId&quot;:62,&quot;dataTableParams&quot;:{&quot;sDom&quot;:&quot;BT\\u003C\\u0027clear\\u0027\\u003E\\u003C\\u0027wdtscroll\\u0027t\\u003E&quot;,&quot;bSortCellsTop&quot;:false,&quot;bFilter&quot;:true,&quot;aLengthMenu&quot;:[[1,5,10,25,50,100,-1],[1,5,10,25,50,100,&quot;All&quot;]],&quot;iDisplayLength&quot;:-1,&quot;columnDefs&quot;:[{&quot;sType&quot;:&quot;string&quot;,&quot;wdtType&quot;:&quot;string&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:&quot;Tributo&quot;,&quot;origHeader&quot;:&quot;Tributo&quot;,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot; column-tributo&quot;,&quot;aTargets&quot;:[0]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:2011,&quot;origHeader&quot;:2011,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2011&quot;,&quot;aTargets&quot;:[1]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:2012,&quot;origHeader&quot;:2012,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2012&quot;,&quot;aTargets&quot;:[2]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:2013,&quot;origHeader&quot;:2013,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2013&quot;,&quot;aTargets&quot;:[3]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:2014,&quot;origHeader&quot;:2014,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2014&quot;,&quot;aTargets&quot;:[4]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:2015,&quot;origHeader&quot;:2015,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2015&quot;,&quot;aTargets&quot;:[5]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:2016,&quot;origHeader&quot;:2016,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2016&quot;,&quot;aTargets&quot;:[6]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:2017,&quot;origHeader&quot;:2017,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2017&quot;,&quot;aTargets&quot;:[7]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:2018,&quot;origHeader&quot;:2018,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2018&quot;,&quot;aTargets&quot;:[8]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:2019,&quot;origHeader&quot;:2019,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2019&quot;,&quot;aTargets&quot;:[9]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:2020,&quot;origHeader&quot;:2020,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2020&quot;,&quot;aTargets&quot;:[10]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;none&quot;,&quot;name&quot;:2021,&quot;origHeader&quot;:2021,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2021&quot;,&quot;aTargets&quot;:[11]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;text&quot;,&quot;name&quot;:2022,&quot;origHeader&quot;:2022,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2022&quot;,&quot;aTargets&quot;:[12]},{&quot;sType&quot;:&quot;formatted-num&quot;,&quot;wdtType&quot;:&quot;float&quot;,&quot;bVisible&quot;:true,&quot;orderable&quot;:true,&quot;searchable&quot;:true,&quot;InputType&quot;:&quot;text&quot;,&quot;name&quot;:2023,&quot;origHeader&quot;:2023,&quot;notNull&quot;:false,&quot;conditionalFormattingRules&quot;:[],&quot;transformValueRules&quot;:&quot;&quot;,&quot;className&quot;:&quot;numdata float  column-2023&quot;,&quot;aTargets&quot;:[13]}],&quot;bAutoWidth&quot;:false,&quot;order&quot;:[[0,&quot;asc&quot;]],&quot;ordering&quot;:false,&quot;fixedHeader&quot;:{&quot;header&quot;:false,&quot;headerOffset&quot;:0},&quot;fixedColumns&quot;:{&quot;left&quot;:1,&quot;right&quot;:0},&quot;oLanguage&quot;:{&quot;sProcessing&quot;:&quot;Procesando...&quot;,&quot;sLengthMenu&quot;:&quot;Mostrar _MENU_ registros&quot;,&quot;sZeroRecords&quot;:&quot;No se encontraron resultados&quot;,&quot;sEmptyTable&quot;:&quot;Ning\\u00fan dato disponible en esta tabla&quot;,&quot;sInfo&quot;:&quot;Mostrando registros del _START_ al _END_ de un total de _TOTAL_ registros&quot;,&quot;sInfoEmpty&quot;:&quot;Mostrando registros del 0 al 0 de un total de 0 registros&quot;,&quot;sInfoFiltered&quot;:&quot;(filtrado de un total de _MAX_ registros)&quot;,&quot;sInfoPostFix&quot;:&quot;&quot;,&quot;sSearch&quot;:&quot;Buscar:&quot;,&quot;sSearchPlaceholder&quot;:&quot;&quot;,&quot;sUrl&quot;:&quot;&quot;,&quot;sInfoThousands&quot;:&quot;,&quot;,&quot;sLoadingRecords&quot;:&quot;Cargando...&quot;,&quot;oPaginate&quot;:{&quot;sFirst&quot;:&quot;Primero&quot;,&quot;sLast&quot;:&quot;\\u00daltimo&quot;,&quot;sNext&quot;:&quot;Siguiente&quot;,&quot;sPrevious&quot;:&quot;Anterior&quot;},&quot;fnInfoCallback&quot;:null,&quot;oAria&quot;:{&quot;sSortAscending&quot;:&quot;: Activar para ordernar la columna de manera ascendente&quot;,&quot;sSortDescending&quot;:&quot;: Activar para ordernar la columna de manera descendente&quot;}},&quot;buttons&quot;:[],&quot;bProcessing&quot;:false,&quot;oSearch&quot;:{&quot;bSmart&quot;:false,&quot;bRegex&quot;:false,&quot;sSearch&quot;:&quot;&quot;}},&quot;tabletWidth&quot;:&quot;1024&quot;,&quot;mobileWidth&quot;:&quot;480&quot;,&quot;renderFilter&quot;:&quot;footer&quot;,&quot;advancedFilterEnabled&quot;:false,&quot;serverSide&quot;:false,&quot;columnsFixed&quot;:0,&quot;sumFunctionsLabel&quot;:&quot;&quot;,&quot;avgFunctionsLabel&quot;:&quot;&quot;,&quot;minFunctionsLabel&quot;:&quot;&quot;,&quot;maxFunctionsLabel&quot;:&quot;&quot;,&quot;columnsDecimalPlaces&quot;:{&quot;Tributo&quot;:-1,&quot;2011&quot;:-1,&quot;2012&quot;:-1,&quot;2013&quot;:-1,&quot;2014&quot;:-1,&quot;2015&quot;:-1,&quot;2016&quot;:-1,&quot;2017&quot;:-1,&quot;2018&quot;:-1,&quot;2019&quot;:-1,&quot;2020&quot;:-1,&quot;2021&quot;:-1,&quot;2022&quot;:-1,&quot;2023&quot;:-1},&quot;columnsThousandsSeparator&quot;:[],&quot;sumColumns&quot;:[],&quot;avgColumns&quot;:[],&quot;sumAvgColumns&quot;:[],&quot;timeFormat&quot;:&quot;h:i A&quot;,&quot;datepickFormat&quot;:&quot;dd\\\/mm\\\/yy&quot;}\">\n\n    <table id=\"table_4\" class=\" scroll responsive display nowrap data-t data-t wpDataTable wpDataTableID-62\" style=\"display: none; \" data-described-by=\"table_4_desc\" data-wpdatatable_id=\"62\">\n        \n        <!-- Table header -->\n        \n<thead>\n<tr>\n                    <th data-class=\"expand\" class=\" wdtheader sort \" style=\"\">Tributo<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2011<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2012<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2013<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2014<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2015<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2016<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2017<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2018<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2019<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2020<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2021<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2022<\/th>        <th class=\" wdtheader sort numdata float \" style=\"\">2023<\/th>    <\/tr>\n<\/thead>\n        <!-- \/Table header -->\n\n        <!-- Table body -->\n        \n<tbody>\n            <tr id=\"table_62_row_0\">\n                            <td style=\"\">Impuesto Especial a la Miner&iacute;a<\/td>\n                            <td style=\"\">59.00<\/td>\n                            <td style=\"\">442.00<\/td>\n                            <td style=\"\">337.00<\/td>\n                            <td style=\"\">372.00<\/td>\n                            <td style=\"\">208.00<\/td>\n                            <td style=\"\">236.00<\/td>\n                            <td style=\"\">638.00<\/td>\n                            <td style=\"\">770.00<\/td>\n                            <td style=\"\">545.00<\/td>\n                            <td style=\"\">430.00<\/td>\n                            <td style=\"\">1,802.00<\/td>\n                            <td style=\"\">1,608.00<\/td>\n                            <td style=\"\">1,233.00<\/td>\n                    <\/tr>\n                <tr id=\"table_62_row_1\">\n                            <td style=\"\">Regal&iacute;as Mineras, Ley N&deg; 28258 (Contractual)<\/td>\n                            <td style=\"\">770.00<\/td>\n                            <td style=\"\">13.00<\/td>\n                            <td style=\"\">12.00<\/td>\n                            <td style=\"\">121.00<\/td>\n                            <td style=\"\">199.00<\/td>\n                            <td style=\"\">206.00<\/td>\n                            <td style=\"\">261.00<\/td>\n                            <td style=\"\">267.00<\/td>\n                            <td style=\"\">586.00<\/td>\n                            <td style=\"\">314.00<\/td>\n                            <td style=\"\">931.00<\/td>\n                            <td style=\"\">137.00<\/td>\n                            <td style=\"\">171.00<\/td>\n                    <\/tr>\n                <tr id=\"table_62_row_2\">\n                            <td style=\"\">Regal&iacute;as Mineras Ley N&ordm; 29788<\/td>\n                            <td style=\"\">71.00<\/td>\n                            <td style=\"\">572.00<\/td>\n                            <td style=\"\">505.00<\/td>\n                            <td style=\"\">529.00<\/td>\n                            <td style=\"\">352.00<\/td>\n                            <td style=\"\">520.00<\/td>\n                            <td style=\"\">809.00<\/td>\n                            <td style=\"\">980.00<\/td>\n                            <td style=\"\">883.00<\/td>\n                            <td style=\"\">889.00<\/td>\n                            <td style=\"\">2,641.00<\/td>\n                            <td style=\"\">2,065.00<\/td>\n                            <td style=\"\">1,768.00<\/td>\n                    <\/tr>\n                <tr id=\"table_62_row_3\">\n                            <td style=\"\">Grav&aacute;men Especial a la Miner&iacute;a<\/td>\n                            <td style=\"\">136.00<\/td>\n                            <td style=\"\">942.00<\/td>\n                            <td style=\"\">809.00<\/td>\n                            <td style=\"\">535.00<\/td>\n                            <td style=\"\">344.00<\/td>\n                            <td style=\"\">102.00<\/td>\n                            <td style=\"\">66.00<\/td>\n                            <td style=\"\">88.00<\/td>\n                            <td style=\"\">40.00<\/td>\n                            <td style=\"\">16.00<\/td>\n                            <td style=\"\">199.00<\/td>\n                            <td style=\"\">168.00<\/td>\n                            <td style=\"\">56.00<\/td>\n                    <\/tr>\n                <tr id=\"table_62_row_4\">\n                            <td style=\"\">Total<\/td>\n                            <td style=\"\">1,035.00<\/td>\n                            <td style=\"\">1,968.00<\/td>\n                            <td style=\"\">1,664.00<\/td>\n                            <td style=\"\">1,557.00<\/td>\n                            <td style=\"\">1,103.00<\/td>\n                            <td style=\"\">1,063.00<\/td>\n                            <td style=\"\">1,774.00<\/td>\n                            <td style=\"\">2,106.00<\/td>\n                            <td style=\"\">2,055.00<\/td>\n                            <td style=\"\">1,648.00<\/td>\n                            <td style=\"\">5,573.00<\/td>\n                            <td style=\"\">3,979.00<\/td>\n                            <td style=\"\">3,228.00<\/td>\n                    <\/tr>\n    <\/tbody>        <!-- \/Table body -->\n\n        <!-- Table footer -->\n        \n        <!-- \/Table footer -->\n    <\/table>\n\n<\/div><style>\n\n#table_4 > thead > tr > th.column-2011 { text-align: right !important; }\n#table_4 > thead > tr > th.column-2012 { text-align: right !important; }\n#table_4 > thead > tr > th.column-2013 { text-align: right !important; }\n#table_4 > thead > tr > th.column-2014 { text-align: right !important; }\n#table_4 > thead > tr > th.column-2015 { text-align: right !important; }\n#table_4 > thead > tr > th.column-2016 { text-align: right !important; }\n#table_4 > thead > tr > th.column-2017 { text-align: right !important; }\n#table_4 > thead > tr > th.column-2018 { text-align: right !important; }\n#table_4 > thead > tr > th.column-2019 { text-align: right !important; }\n#table_4 > thead > tr > th.column-2020 { text-align: right !important; }\n#table_4 > thead > tr > th.column-2021 { text-align: right !important; }table.wpDataTable td.numdata { text-align: right !important; }\n<\/style>\n<style>\n<\/style>\n<div class=\"wp-block-group fuente\"><p class=\"has-text-align-right\">Fuente: Sunat. <br>\nElaboraci&oacute;n: GPC.<br>\n<\/p><\/div><\/div><\/div><div class=\"compartir\" data-url=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/cuadro\/recaudacion-por-las-nuevas-medidas-tributarias-para-el-sector-minero-2011-2023\/\"><span class=\"share-text\">Compartir:<\/span><span class=\"social-share facebook\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-facebook.png\" alt=\"Facebook\"\/><\/span><span class=\"social-share twitter\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-twitter.png\" alt=\"Twitter\"\/><\/span><a href=\"https:\/\/api.whatsapp.com\/send?text=https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/\" rel=\"noopener noreferrer\" target=\"_blank\" title=\"Whatsapp\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-content\/themes\/extractivas\/assets\/img\/icon-whatsapp.png\" alt=\"Whatsapp\"\/><\/a><\/div><\/div><style>#cuadro-487 table tbody tr:last-child td { font-weight:bold; }<\/style>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Tributos internos recaudados de la miner&iacute;a Los ingresos tributarios o tributos internos incluyen el impuesto a la renta de tercera categor&iacute;a, el impuesto general a las ventas (IGV), el impuesto selectivo al consumo (ISC), el impuesto a la renta de quinta categor&iacute;a, las multas y la regularizaci&oacute;n del impuesto a la renta, entre otros. Como [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":15,"menu_order":9,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":"[]"},"class_list":["post-101","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reporte N\u00b028 - 1.6. Impuestos y aporte fiscal de la miner\u00eda<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reporte N\u00b028 - 1.6. Impuestos y aporte fiscal de la miner\u00eda\" \/>\n<meta property=\"og:description\" content=\"Tributos internos recaudados de la miner&iacute;a Los ingresos tributarios o tributos internos incluyen el impuesto a la renta de tercera categor&iacute;a, el impuesto general a las ventas (IGV), el impuesto selectivo al consumo (ISC), el impuesto a la renta de quinta categor&iacute;a, las multas y la regularizaci&oacute;n del impuesto a la renta, entre otros. Como [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/\" \/>\n<meta property=\"og:site_name\" content=\"Reporte N\u00b028\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-23T23:12:32+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/\",\"url\":\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/\",\"name\":\"Reporte N\u00b028 - 1.6. Impuestos y aporte fiscal de la miner\u00eda\",\"isPartOf\":{\"@id\":\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/#website\"},\"datePublished\":\"2023-12-07T21:21:53+00:00\",\"dateModified\":\"2025-04-23T23:12:32+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"II. Generaci\u00f3n de la renta en el sector extractivo\",\"item\":\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"1. Creaci\u00f3n de la renta minera\",\"item\":\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"1.6. Impuestos y aporte fiscal de la miner\u00eda\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/#website\",\"url\":\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/\",\"name\":\"Reporte N\u00b028\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Reporte N\u00b028 - 1.6. Impuestos y aporte fiscal de la miner\u00eda","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/","og_locale":"es_ES","og_type":"article","og_title":"Reporte N\u00b028 - 1.6. Impuestos y aporte fiscal de la miner\u00eda","og_description":"Tributos internos recaudados de la miner&iacute;a Los ingresos tributarios o tributos internos incluyen el impuesto a la renta de tercera categor&iacute;a, el impuesto general a las ventas (IGV), el impuesto selectivo al consumo (ISC), el impuesto a la renta de quinta categor&iacute;a, las multas y la regularizaci&oacute;n del impuesto a la renta, entre otros. Como [&hellip;]","og_url":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/","og_site_name":"Reporte N\u00b028","article_modified_time":"2025-04-23T23:12:32+00:00","twitter_card":"summary_large_image","twitter_misc":{"Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/","url":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/","name":"Reporte N\u00b028 - 1.6. Impuestos y aporte fiscal de la miner\u00eda","isPartOf":{"@id":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/#website"},"datePublished":"2023-12-07T21:21:53+00:00","dateModified":"2025-04-23T23:12:32+00:00","breadcrumb":{"@id":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/impuestos-aporte-fiscal-mineria\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"II. Generaci\u00f3n de la renta en el sector extractivo","item":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/"},{"@type":"ListItem","position":2,"name":"1. Creaci\u00f3n de la renta minera","item":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/generacion-renta-sector-extractivo\/creacion-renta-minera\/"},{"@type":"ListItem","position":3,"name":"1.6. Impuestos y aporte fiscal de la miner\u00eda"}]},{"@type":"WebSite","@id":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/#website","url":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/","name":"Reporte N\u00b028","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"}]}},"_links":{"self":[{"href":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-json\/wp\/v2\/pages\/101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-json\/wp\/v2\/comments?post=101"}],"version-history":[{"count":7,"href":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-json\/wp\/v2\/pages\/101\/revisions"}],"predecessor-version":[{"id":779,"href":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-json\/wp\/v2\/pages\/101\/revisions\/779"}],"up":[{"embeddable":true,"href":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-json\/wp\/v2\/pages\/15"}],"wp:attachment":[{"href":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-2024\/wp-json\/wp\/v2\/media?parent=101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}