{"id":101,"date":"2023-12-07T16:21:53","date_gmt":"2023-12-07T21:21:53","guid":{"rendered":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-n-2023\/?page_id=101"},"modified":"2025-04-10T17:25:40","modified_gmt":"2025-04-10T22:25:40","slug":"impuestos-aporte-fiscal-mineria","status":"publish","type":"page","link":"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-n-2023\/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 tributos internos est&aacute;n conformados principalmente por el IR, el impuesto general a las ventas (IGV), el impuesto selectivo al consumo (ISC) y otros de menor importancia. En el 2022, los tributos internos aumentaron ligeramente con relaci&oacute;n al a&ntilde;o anterior. Estos sumaron S\/ 19 767 millones, lo cual representa el monto recaudado m&aacute;s alto en las &uacute;ltimas dos d&eacute;cadas. Previamente, en el 2021, los tributos internos dieron un salto extraordinario, de 230% en relaci&oacute;n con el 2020, y alcanzaron los S\/ 19 510 millones, marcando un punto de inflexi&oacute;n en la tendencia a la baja que se ven&iacute;a observando desde el a&ntilde;o 2018, la cual se vio acentuada a causa de la pandemia en el a&ntilde;o 2020.&nbsp;<\/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[64] = {\n            render_data: {\"wdtNumberFormat\":\"2\",\"options\":{\"title\":{\"text\":\"Tributos internos recaudados de la miner\\u00eda, 2010-2022\",\"floating\":false,\"align\":\"center\"},\"series\":[{\"type\":\"\",\"name\":\"Tributos internos\",\"color\":\"#0A90C3\",\"label\":\"Tributos internos\",\"orig_header\":\"tributosinternos\",\"data\":[8132,11258,10633,7181,7430,4349,4307,6990,9835,8001,5908,19510,19767],\"yAxis\":0}],\"xAxis\":{\"categories\":[\"2010\",\"2011\",\"2012\",\"2013\",\"2014\",\"2015\",\"2016\",\"2017\",\"2018\",\"2019\",\"2020\",\"2021\",\"2022\"],\"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, 2010-2022\",\n            container: \"wpDataChart_64\",\n            follow_filtering: 0,\n            wpdatatable_id: 83,\n            group_chart: 0        }\n    <\/script>\n\n    <div id=\"wpDataChart_64\" class=\"highcharts_basic_column_chart\" style=\"width: 100%\"><\/div>\n<script>jQuery(window).on('load',function(){if(typeof wpDataChartsCallbacks == 'undefined'){ wpDataChartsCallbacks = {}; }wpDataChartsCallbacks[64] = 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-n-2023\/wp-content\/uploads\/sites\/4\/2025\/04\/g18-23.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-n-2023\/grafico\/tributos-internos-recaudados-de-la-mineria-2010-2022\/\"><span class=\"share-text\">Compartir:<\/span><span class=\"social-share facebook\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-n-2023\/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-n-2023\/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-n-2023\/grafico\/tributos-internos-recaudados-de-la-mineria-2010-2022\/\" rel=\"noopener noreferrer\" target=\"_blank\" title=\"Whatsapp\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-n-2023\/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>Tomando en cuenta el periodo 2010-2022, el aporte tributario del sector minero al total de tributos internos representa, en promedio, el 11%; sin embargo, el indicador tiene un comportamiento muy vol&aacute;til, con porcentajes cercanos al 18% en los &uacute;ltimos a&ntilde;os del superciclo y del 6% entre 2015 y 2016. Los a&ntilde;os 2021 y 2022, son de recuperaci&oacute;n del aporte tributario del sector minero, con un promedio de 15%.<\/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[66] = {\n            render_data: {\"wdtNumberFormat\":\"2\",\"options\":{\"title\":{\"text\":\"Aporte del sector minero al total de tributos internos, 2010-2022\",\"floating\":false,\"align\":\"center\"},\"series\":[{\"type\":\"\",\"name\":\"Tributos internos\",\"color\":\"#0A90C3\",\"label\":\"Tributos internos\",\"orig_header\":\"tributosinternos\",\"data\":[15,18,15,9,9,6,5,9,11,8,7,16,14],\"yAxis\":0}],\"xAxis\":{\"categories\":[\"2010\",\"2011\",\"2012\",\"2013\",\"2014\",\"2015\",\"2016\",\"2017\",\"2018\",\"2019\",\"2020\",\"2021\",\"2022\"],\"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, 2010-2022\",\n            container: \"wpDataChart_66\",\n            follow_filtering: 0,\n            wpdatatable_id: 84,\n            group_chart: 0        }\n    <\/script>\n\n    <div id=\"wpDataChart_66\" class=\"highcharts_basic_column_chart\" style=\"width: 100%\"><\/div>\n<script>jQuery(window).on('load',function(){if(typeof wpDataChartsCallbacks == 'undefined'){ wpDataChartsCallbacks = {}; }wpDataChartsCallbacks[66] = 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 13.07.23<\/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-n-2023\/wp-content\/uploads\/sites\/4\/2025\/04\/g19-23.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-n-2023\/grafico\/aporte-del-sector-minero-al-total-de-tributos-internos-2010-2022\/\"><span class=\"share-text\">Compartir:<\/span><span class=\"social-share facebook\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-n-2023\/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-n-2023\/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-n-2023\/grafico\/aporte-del-sector-minero-al-total-de-tributos-internos-2010-2022\/\" rel=\"noopener noreferrer\" target=\"_blank\" title=\"Whatsapp\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-n-2023\/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 2022, la suma de la recaudaci&oacute;n del IR de todas las actividades econ&oacute;micas ascendi&oacute; a S\/ 38 306 millones y rompi&oacute; as&iacute; la marca hist&oacute;rica de S\/ 36 777 millones, conseguida el a&ntilde;o anterior. El IR del sector minero represent&oacute; el 18% del total, con el cual fue el tercer mayor aporte, detr&aacute;s de los sectores Otros servicios y Comercio. Sin embargo, como ya anotamos el impuesto pagado por la miner&iacute;a se redujo en 35,6% en relaci&oacute;n con el a&ntilde;o previo. A pesar de este hecho, el aporte de IR del sector minero al tesoro p&uacute;blico en el 2022 representa la tercera marca m&aacute;s alta de los &uacute;ltimos doce a&ntilde;os; y se ubica detr&aacute;s de la conseguida en el 2021 y en el 2011, ambos a&ntilde;os de cotizaciones extraordinarias de los minerales. En contraste, el resto de las actividades econ&oacute;micas reportaron incrementos importantes, entre ellas, Hidrocarburos (73%), Otros servicios (20%), Construcci&oacute;n (15%), Comercio (15%) y Manufactura (14%), con excepci&oacute;n del sector Agropecuaria y pesca, cuyo aporte se redujo (8%).<\/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[67] = {\n            render_data: {\"wdtNumberFormat\":\"2\",\"options\":{\"title\":{\"text\":\"Impuesto a la renta por actividad econ\\u00f3mica, incluida la regularizaci\\u00f3n, 2010-2022\",\"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\":\"wdtcolumn3\",\"data\":[8831,3292,4001,3049,2233,1736,194],\"yAxis\":0},{\"type\":\"\",\"name\":\"2014\",\"color\":\"\",\"label\":\"2014\",\"orig_header\":\"wdtcolumn4\",\"data\":[9134,2040,3621,2799,1968,1850,189],\"yAxis\":0},{\"type\":\"\",\"name\":\"2015\",\"color\":\"\",\"label\":\"2015\",\"orig_header\":\"wdtcolumn5\",\"data\":[9748,1176,3494,2578,941,1926,159],\"yAxis\":0},{\"type\":\"\",\"name\":\"2016\",\"color\":\"\",\"label\":\"2016\",\"orig_header\":\"wdtcolumn6\",\"data\":[9242,1612,3681,2829,517,1765,176],\"yAxis\":0},{\"type\":\"\",\"name\":\"2017\",\"color\":\"\",\"label\":\"2017\",\"orig_header\":\"wdtcolumn7\",\"data\":[8103,3694,3478,2983,920,1412,154],\"yAxis\":0},{\"type\":\"\",\"name\":\"2018\",\"color\":\"\",\"label\":\"2018\",\"orig_header\":\"wdtcolumn8\",\"data\":[9917,3257,3709,3017,1110,1419,276],\"yAxis\":0},{\"type\":\"\",\"name\":\"2019\",\"color\":\"\",\"label\":\"2019\",\"orig_header\":\"wdtcolumn9\",\"data\":[10243,2614,3440,2715,934,1443,154],\"yAxis\":0},{\"type\":\"\",\"name\":\"2020\",\"color\":\"\",\"label\":\"2020\",\"orig_header\":\"wdtcolumn10\",\"data\":[8965,4891,3584,2469,742,1263,180],\"yAxis\":0},{\"type\":\"\",\"name\":\"2021\",\"color\":\"\",\"label\":\"2021\",\"orig_header\":\"wdtcolumn11\",\"data\":[10980,11008,6111,4388,2216,1686,388],\"yAxis\":0},{\"type\":\"\",\"name\":\"2022\",\"color\":\"\",\"label\":\"2022\",\"orig_header\":\"wdtcolumn12\",\"data\":[13193,6984,7025,4981,3833,1931,358],\"yAxis\":0}],\"xAxis\":{\"categories\":[\"Otros servicios\",\"Miner\\u00eda\",\"Comercio\",\"Manufactura\",\"Hidrocarburos\",\"Construcci\\u00f3n\",\"Agropecuario y pesca\"],\"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\":true,\"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: \"Impuesto a la renta por actividad econ\u00f3mica, incluida la regularizaci\u00f3n, 2010-2022\",\n            container: \"wpDataChart_67\",\n            follow_filtering: 0,\n            wpdatatable_id: 85,\n            group_chart: 0        }\n    <\/script>\n\n    <div id=\"wpDataChart_67\" class=\"highcharts_basic_column_chart\" style=\"width: 100%\"><\/div>\n<script>jQuery(window).on('load',function(){if(typeof wpDataChartsCallbacks == 'undefined'){ wpDataChartsCallbacks = {}; }wpDataChartsCallbacks[67] = 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 2022, se suman los pagos a cuenta del ejercicio 2022, con el importe de regularizaci&oacute;n del IR registrado en el 2023<\/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-n-2023\/wp-content\/uploads\/sites\/4\/2025\/04\/g20-23.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-n-2023\/grafico\/impuesto-a-la-renta-por-actividad-economica-incluida-la-regularizacion-2010-2022\/\"><span class=\"share-text\">Compartir:<\/span><span class=\"social-share facebook\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-n-2023\/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-n-2023\/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-n-2023\/grafico\/impuesto-a-la-renta-por-actividad-economica-incluida-la-regularizacion-2010-2022\/\" rel=\"noopener noreferrer\" target=\"_blank\" title=\"Whatsapp\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-n-2023\/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>Al comenzar el gobierno de Ollanta Humala se produjeron cambios en el esquema tributario minero orientados, supuestamente, a mejorar la captura de la renta para el Estado en a&ntilde;os de altas cotizaciones. Con esa finalidad se cre&oacute; dos instrumentos fiscales: el Impuesto Especial a la Miner&iacute;a IEM (para empresas sin contratos de estabilidad jur&iacute;dica), el Gravamen Especial a la Miner&iacute;a GEM (para empresas con contratos de estabilidad jur&iacute;dica); y se modific&oacute; la base de c&aacute;lculo de las regal&iacute;as mineras, reemplazando el valor de las ventas por la utilidad operativa.<sup data-fn=\"b5fd2a4d-9022-49c1-8d37-e87004b84366\" class=\"fn\"><a id=\"b5fd2a4d-9022-49c1-8d37-e87004b84366-link\" href=\"#b5fd2a4d-9022-49c1-8d37-e87004b84366\">1<\/a><\/sup><\/p>\n\n\n\n<p>Lo primero a se&ntilde;alar es que, como tendencia entre 2012 y 2022 los instrumentos que muestran ingresos crecientes son el IEM y las regal&iacute;as mineras, mientras que el GEM registra ingresos decrecientes por la disminuci&oacute;n de empresas con contratos de estabilidad jur&iacute;dica acogidas a esta modalidad de pago. Los ingresos recaudados por los tres conceptos mencionados, sumados a las regal&iacute;as contractuales<sup data-fn=\"fb20dcc8-f1c5-478c-a0a1-5317b555e7d4\" class=\"fn\"><a id=\"fb20dcc8-f1c5-478c-a0a1-5317b555e7d4-link\" href=\"#fb20dcc8-f1c5-478c-a0a1-5317b555e7d4\">2<\/a><\/sup>, ascendieron a S\/ 3979 millones en 2022. Si bien ello representa una ca&iacute;da de 29% respecto al a&ntilde;o previo, esta cifra supera los resultados anuales conseguidos en todo el periodo 2011 al 2020.&nbsp;<\/p>\n\n\n\n<p><br>La recaudaci&oacute;n por las nuevas regal&iacute;as mineras cayeron en 22%, pasando&nbsp; de S\/ 2641 millones a S\/ 2065 millones, mientras que el IEM lo hizo en 11%, pasando de S\/ 1802 millones a S\/ 1608 millones. Por su parte el GEM se redujo en 15%, pasando de&nbsp; S\/ 199 millones a S\/ 168 millones. Un tema pendiente de evaluaci&oacute;n aqu&iacute; es si estas medidas tributarias aumentaron de manera significativa, como se anunci&oacute; al momento de su lanzamiento, la captura de la renta minera para el estado en comparaci&oacute;n al esquema tributario vigente hasta el 2011.<\/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, 2011-2022<\/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=\"f1738e8c0a\"><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/reporte-n-2023\/wp-json\/wp\/v2\/pages\/101\">    <input type=\"hidden\" id=\"table_4_desc\" 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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  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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;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>    <\/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 Mineria<\/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                    <\/tr>\n                <tr id=\"table_62_row_1\">\n                            <td style=\"\">Regal&iacute;as Mineras Ley N&ordm; 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                    <\/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                    <\/tr>\n                <tr id=\"table_62_row_3\">\n                            <td style=\"\">Gravamen 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                    <\/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                    <\/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-n-2023\/cuadro\/recaudacion-por-las-nuevas-medidas-tributarias-para-el-sector-minero-2011-2022\/\"><span class=\"share-text\">Compartir:<\/span><span class=\"social-share facebook\"><img decoding=\"async\" src=\"https:\/\/extractivas.propuestaciudadana.org.pe\/reporte-n-2023\/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-n-2023\/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-n-2023\/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-n-2023\/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<ol class=\"wp-block-footnotes\"><li id=\"b5fd2a4d-9022-49c1-8d37-e87004b84366\">Una explicaci&oacute;n m&aacute;s detallada de los cambios se encuentra en Vigilancia de las Industrias Extractivas, Reporte Nacional Nro. 27. Pg 25. Grupo Propuesta Ciudadana. <a href=\"#b5fd2a4d-9022-49c1-8d37-e87004b84366-link\" aria-label=\"Saltar a la referencia de la nota 1\">&#8617;&#65038;<\/a><\/li><li id=\"fb20dcc8-f1c5-478c-a0a1-5317b555e7d4\">Este pago no forma parte de los instrumentos fiscales creados con la reforma del 2011 <a href=\"#fb20dcc8-f1c5-478c-a0a1-5317b555e7d4-link\" aria-label=\"Saltar a la referencia de la nota 2\">&#8617;&#65038;<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>Tributos internos recaudados de la miner&iacute;a Los tributos internos est&aacute;n conformados principalmente por el IR, el impuesto general a las ventas (IGV), el impuesto selectivo al consumo (ISC) y otros de menor importancia. En el 2022, los tributos internos aumentaron ligeramente con relaci&oacute;n al a&ntilde;o anterior. Estos sumaron S\/ 19 767 millones, lo cual representa [&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":"[{\"content\":\"Una explicaci\u00f3n m\u00e1s detallada de los cambios se encuentra en Vigilancia de las Industrias Extractivas, Reporte Nacional Nro. 27. Pg 25. Grupo Propuesta Ciudadana.\",\"id\":\"b5fd2a4d-9022-49c1-8d37-e87004b84366\"},{\"content\":\"Este pago no forma parte de los instrumentos fiscales creados con la reforma del 2011\",\"id\":\"fb20dcc8-f1c5-478c-a0a1-5317b555e7d4\"}]"},"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\u00b027 - 1.6. 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