{"id":22301,"date":"2025-10-09T09:07:11","date_gmt":"2025-10-09T13:07:11","guid":{"rendered":"http:\/\/desawww.impuestos.gob.bo\/?page_id=22301"},"modified":"2026-02-10T11:27:49","modified_gmt":"2026-02-10T15:27:49","slug":"regimen-general","status":"publish","type":"page","link":"https:\/\/www.impuestos.gob.bo\/index.php\/regimen-general\/","title":{"rendered":"R\u00e9gimen General"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"22301\" class=\"elementor elementor-22301\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4348b70 e-flex e-con-boxed e-con e-parent\" data-id=\"4348b70\" 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-879f3a7 elementor-widget elementor-widget-image\" data-id=\"879f3a7\" 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 fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"263\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2026\/02\/GENERICO-DESTINO-DE-NUESTROS-IMPUESTOS-3.gif\" class=\"attachment-large size-large wp-image-25562\" 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-2fbbf31 e-grid e-con-boxed e-con e-parent\" data-id=\"2fbbf31\" 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-fb60ffe elementor-widget elementor-widget-text-editor\" data-id=\"fb60ffe\" 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<p style=\"text-align: center;\"><strong>Textos Informativos\u00a0y Videos\u00a0Tutoriales<\/strong><\/p>\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-3d43446 e-grid e-con-boxed e-con e-parent\" data-id=\"3d43446\" 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-d746a2e elementor-widget elementor-widget-image\" data-id=\"d746a2e\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/empresas-unipersonales-y-juridicas\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"350\" height=\"136\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/empresas-unipersonales.jpg\" class=\"attachment-large size-large wp-image-22310\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/empresas-unipersonales.jpg 350w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/empresas-unipersonales-300x117.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-99799da elementor-widget elementor-widget-image\" data-id=\"99799da\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/profesionales-independientes-y-oficios\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"350\" height=\"136\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/profesionales-independientes.jpg\" class=\"attachment-large size-large wp-image-22309\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/profesionales-independientes.jpg 350w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/profesionales-independientes-300x117.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-052bdde elementor-widget elementor-widget-image\" data-id=\"052bdde\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/TEXTO-CONSULTORES.pdf\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"350\" height=\"136\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/consultores-en-linea.jpg\" class=\"attachment-large size-large wp-image-22308\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/consultores-en-linea.jpg 350w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/consultores-en-linea-300x117.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-f7dbd1c elementor-widget elementor-widget-image\" data-id=\"f7dbd1c\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/alquileres\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"350\" height=\"136\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/alquileres-1.jpg\" class=\"attachment-large size-large wp-image-22307\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/alquileres-1.jpg 350w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/alquileres-1-300x117.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-72999a5 elementor-widget elementor-widget-image\" data-id=\"72999a5\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/sector-transporte\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"350\" height=\"136\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/transporte.jpg\" class=\"attachment-large size-large wp-image-22306\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/transporte.jpg 350w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/transporte-300x117.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-2ae352d elementor-widget elementor-widget-image\" data-id=\"2ae352d\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/hoteleria\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"250\" height=\"97\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/hoteleria.jpg\" class=\"attachment-large size-large wp-image-22305\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-7855fcf elementor-widget elementor-widget-image\" data-id=\"7855fcf\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/constructores\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"250\" height=\"97\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/constructores.jpg\" class=\"attachment-large size-large wp-image-22304\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-99b56fa elementor-widget elementor-widget-image\" data-id=\"99b56fa\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/anticreticos\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"777\" height=\"301\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/anticreticos.jpg\" class=\"attachment-large size-large wp-image-22303\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/anticreticos.jpg 777w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/anticreticos-300x116.jpg 300w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/anticreticos-768x298.jpg 768w\" sizes=\"(max-width: 777px) 100vw, 777px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-09743bd e-grid e-con-boxed e-con e-parent\" data-id=\"09743bd\" 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-58bde28 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"58bde28\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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-31fb47f e-grid e-con-boxed e-con e-parent\" data-id=\"31fb47f\" 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-c9925cc elementor-widget elementor-widget-image\" data-id=\"c9925cc\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/sistema-de-facturacion\/\">\n\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\/10\/sf-1.jpg\" class=\"attachment-large size-large wp-image-22963\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/sf-1.jpg 377w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/sf-1-300x116.jpg 300w\" sizes=\"(max-width: 377px) 100vw, 377px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-9634fa4 elementor-widget elementor-widget-image\" data-id=\"9634fa4\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/registro-de-compras-y-ventas\/\">\n\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\/10\/rcv-1.jpg\" class=\"attachment-large size-large wp-image-22962\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-b26eda5 elementor-widget elementor-widget-image\" data-id=\"b26eda5\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/impuesto-sobre-las-utilidades-de-las-empresas\/\">\n\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\/10\/iue-eeff-1.jpg\" class=\"attachment-large size-large wp-image-22961\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-54cfb77 elementor-widget elementor-widget-image\" data-id=\"54cfb77\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/puct-textos-informativos\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"888\" height=\"366\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-PUCT.jpg\" class=\"attachment-large size-large wp-image-24129\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-PUCT.jpg 888w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-PUCT-300x124.jpg 300w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-PUCT-768x317.jpg 768w\" sizes=\"(max-width: 888px) 100vw, 888px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-4b1a928 elementor-widget elementor-widget-image\" data-id=\"4b1a928\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/modulo-nuevo-portal-declaraciones-juradas\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"888\" height=\"366\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-NUEVO-PORTAL.jpg\" class=\"attachment-large size-large wp-image-24126\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-NUEVO-PORTAL.jpg 888w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-NUEVO-PORTAL-300x124.jpg 300w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-NUEVO-PORTAL-768x317.jpg 768w\" sizes=\"(max-width: 888px) 100vw, 888px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-93eed93 elementor-widget elementor-widget-image\" data-id=\"93eed93\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/bancarizacion\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"888\" height=\"366\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-BANCARIZACION.jpg\" class=\"attachment-large size-large wp-image-24133\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-BANCARIZACION.jpg 888w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-BANCARIZACION-300x124.jpg 300w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/11\/BOTON-BANCARIZACION-768x317.jpg 768w\" sizes=\"(max-width: 888px) 100vw, 888px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-89ce9df elementor-widget elementor-widget-image\" data-id=\"89ce9df\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/IDF-2.pdf\" target=\"_blank\">\n\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\/10\/idf-3.jpg\" class=\"attachment-large size-large wp-image-22955\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-0a1f3e6 elementor-widget elementor-widget-image\" data-id=\"0a1f3e6\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/procedimientos\/\">\n\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\/10\/procedimientos.jpg\" class=\"attachment-large size-large wp-image-22964\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/procedimientos.jpg 377w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/procedimientos-300x116.jpg 300w\" sizes=\"(max-width: 377px) 100vw, 377px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-f9e5fb9 elementor-widget elementor-widget-image\" data-id=\"f9e5fb9\" 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\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/aplicativos-2\/\">\n\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\/10\/aplicativos-1.jpg\" 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class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.impuestos.gob.bo\/index.php\/aplicativos-2\/\">\n\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\/10\/aplicativos-1.jpg\" class=\"attachment-large size-large wp-image-22959\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/aplicativos-1.jpg 377w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/aplicativos-1-300x120.jpg 300w\" sizes=\"(max-width: 377px) 100vw, 377px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-d3472b5 e-grid e-con-boxed e-con e-parent\" data-id=\"d3472b5\" 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-b500933 elementor-widget elementor-widget-text-editor\" data-id=\"b500933\" 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<p style=\"text-align: center;\">Material producido por la Gerencia de Servicio al Contribuyente y Cultura Tributaria<br \/>Textos informativos, para fines legales remitirse a las disposiciones oficiales<\/p>\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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Textos Informativos\u00a0y Videos\u00a0Tutoriales Material producido por la Gerencia de Servicio al Contribuyente y Cultura TributariaTextos informativos, para fines legales remitirse a las disposiciones oficiales<\/p>\n","protected":false},"author":18,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[39],"tags":[],"class_list":["post-22301","page","type-page","status-publish","hentry","category-servicio-al-contribuyente"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9gimen General - Servicio de Impuestos Nacionales<\/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:\/\/www.impuestos.gob.bo\/index.php\/regimen-general\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gimen General - Servicio de Impuestos Nacionales\" \/>\n<meta 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