{"id":19229,"date":"2025-09-24T15:01:17","date_gmt":"2025-09-24T19:01:17","guid":{"rendered":"http:\/\/desawww.impuestos.gob.bo\/?page_id=19229"},"modified":"2025-09-24T15:54:05","modified_gmt":"2025-09-24T19:54:05","slug":"19229-2","status":"publish","type":"page","link":"https:\/\/www.impuestos.gob.bo\/index.php\/19229-2\/","title":{"rendered":""},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"19229\" class=\"elementor elementor-19229\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27f4a0a1 e-flex e-con-boxed e-con e-parent\" data-id=\"27f4a0a1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40c6620b elementor-widget elementor-widget-text-editor\" data-id=\"40c6620b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"319\" class=\"wp-image-19258 aligncenter\" src=\"http:\/\/desawww.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/banner-1-1024x319.gif\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/banner-1-1024x319.gif 1024w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/banner-1-300x93.gif 300w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/banner-1-768x239.gif 768w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/banner-1-1536x478.gif 1536w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/banner-1-2048x637.gif 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<p>\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-60d71f8 e-grid e-con-boxed e-con e-parent\" data-id=\"60d71f8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c00a491 elementor-widget elementor-widget-image\" data-id=\"c00a491\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/formulario430.jpg\" class=\"attachment-large size-large wp-image-19231\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5d4d20 elementor-widget elementor-widget-image\" data-id=\"d5d4d20\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/volantes-informativos.jpg\" class=\"attachment-large size-large wp-image-19232\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29bbf89 elementor-widget elementor-widget-image\" data-id=\"29bbf89\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"104\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/reg-beneficiario-final.jpg\" class=\"attachment-large size-large wp-image-19233\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb5bcb elementor-widget elementor-widget-image\" data-id=\"7fb5bcb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/form-610-y-110.jpg\" class=\"attachment-large size-large wp-image-19234\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89cf3b5 elementor-widget elementor-widget-image\" data-id=\"89cf3b5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/form-200-y-400.jpg\" class=\"attachment-large size-large wp-image-19235\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a268eb elementor-widget elementor-widget-image\" data-id=\"1a268eb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/nuevo-modulo-DDJJ.jpg\" class=\"attachment-large size-large wp-image-19236\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41baa6f e-flex e-con-boxed e-con e-parent\" data-id=\"41baa6f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-26e3e30 e-con-full e-flex e-con e-child\" data-id=\"26e3e30\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b5f0cb3 elementor-widget elementor-widget-image\" data-id=\"b5f0cb3\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/fap-1.jpg\" class=\"attachment-large size-large wp-image-19237\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61364b0 e-con-full e-flex e-con e-child\" data-id=\"61364b0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec4f341 elementor-widget elementor-widget-image\" data-id=\"ec4f341\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/rnc.jpg\" class=\"attachment-large size-large wp-image-19238\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7804975 e-con-full e-flex e-con e-child\" data-id=\"7804975\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22852a1 elementor-widget elementor-widget-image\" data-id=\"22852a1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"104\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/plan-unico-de-cuentas.jpg\" class=\"attachment-large size-large wp-image-19239\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21b1cfd e-con-full e-flex e-con e-child\" data-id=\"21b1cfd\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec2857f elementor-widget elementor-widget-image\" data-id=\"ec2857f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/retenciones-1.jpg\" class=\"attachment-large size-large wp-image-19240\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7fb0e84 e-con-full e-flex e-con e-child\" data-id=\"7fb0e84\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74b686f elementor-widget elementor-widget-image\" data-id=\"74b686f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"104\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/rc-iva-1.jpg\" class=\"attachment-large size-large wp-image-19241\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a242f9 e-con-full e-flex e-con e-child\" data-id=\"7a242f9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b5709eb elementor-widget elementor-widget-image\" data-id=\"b5709eb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"104\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/bancarizacion.jpg\" class=\"attachment-large size-large wp-image-19242\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a020aa e-flex e-con-boxed e-con e-parent\" data-id=\"6a020aa\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-678741d elementor-widget elementor-widget-heading\" data-id=\"678741d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">                                             Textos Informativos \/ Videos Tutorialess                 <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8a1097c e-grid e-con-boxed e-con e-parent\" data-id=\"8a1097c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6968f69 elementor-widget elementor-widget-image\" data-id=\"6968f69\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"104\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/derechos-y-obligaciones.jpg\" class=\"attachment-large size-large wp-image-19243\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bee4185 elementor-widget elementor-widget-image\" data-id=\"bee4185\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"108\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/reg-especiales.jpg\" class=\"attachment-large size-large wp-image-19244\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba116fe elementor-widget elementor-widget-image\" data-id=\"ba116fe\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"104\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/regimen-general.jpg\" class=\"attachment-large size-large wp-image-19245\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c0b249 elementor-widget elementor-widget-image\" data-id=\"4c0b249\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/plataforma-de-atencion.jpg\" class=\"attachment-large size-large wp-image-19246\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d3fbdf elementor-widget elementor-widget-image\" data-id=\"5d3fbdf\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"108\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/nuestros-servicios.jpg\" class=\"attachment-large size-large wp-image-19247\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e01375 elementor-widget elementor-widget-image\" data-id=\"5e01375\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"104\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/deuda-tributaria.jpg\" class=\"attachment-large size-large wp-image-19248\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-63ccc3b e-grid e-con-boxed e-con e-parent\" data-id=\"63ccc3b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5c11b5 elementor-widget elementor-widget-image\" data-id=\"d5c11b5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"116\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/re-iva-300x116.jpg\" class=\"attachment-medium size-medium wp-image-19249\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/re-iva-300x116.jpg 300w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/re-iva.jpg 377w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba55e86 elementor-widget elementor-widget-image\" data-id=\"ba55e86\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"377\" height=\"151\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/IGF.jpg\" class=\"attachment-medium_large size-medium_large wp-image-19250\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/IGF.jpg 377w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/IGF-300x120.jpg 300w\" sizes=\"(max-width: 377px) 100vw, 377px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13ce052 elementor-widget elementor-widget-image\" data-id=\"13ce052\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"377\" height=\"146\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/compendio.jpg\" class=\"attachment-large size-large wp-image-19251\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/compendio.jpg 377w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/compendio-300x116.jpg 300w\" sizes=\"(max-width: 377px) 100vw, 377px\" 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src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/boetin-informativos.jpg\" class=\"attachment-medium_large size-medium_large wp-image-19253\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/boetin-informativos.jpg 377w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/boetin-informativos-300x120.jpg 300w\" sizes=\"(max-width: 377px) 100vw, 377px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3629079 elementor-widget elementor-widget-image\" data-id=\"3629079\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"377\" height=\"146\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/09\/consultas.jpg\" class=\"attachment-large size-large wp-image-19254\" alt=\"\" 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