{"id":22316,"date":"2025-10-09T09:15:52","date_gmt":"2025-10-09T13:15:52","guid":{"rendered":"http:\/\/desawww.impuestos.gob.bo\/?page_id=22316"},"modified":"2026-02-10T11:16:44","modified_gmt":"2026-02-10T15:16:44","slug":"empresas-unipersonales-y-juridicas","status":"publish","type":"page","link":"https:\/\/www.impuestos.gob.bo\/index.php\/empresas-unipersonales-y-juridicas\/","title":{"rendered":"Empresas Unipersonales y Jur\u00eddicas"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"22316\" class=\"elementor elementor-22316\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da98b23 e-flex e-con-boxed e-con e-parent\" data-id=\"da98b23\" 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-f39106f elementor-widget elementor-widget-image\" data-id=\"f39106f\" 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-593727b e-grid e-con-boxed e-con e-parent\" data-id=\"593727b\" 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-51a45d3 elementor-widget elementor-widget-text-editor\" data-id=\"51a45d3\" 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>REQUISITOS PARA LA INSCRIPCION<\/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-99a4639 e-grid e-con-boxed e-con e-parent\" data-id=\"99a4639\" 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-aab80bf elementor-widget elementor-widget-image\" data-id=\"aab80bf\" 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:\/\/siatinfo.impuestos.gob.bo\/index.php\/generalidades-rnc\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"250\" height=\"97\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/empresas-unipersonales-1.jpg\" class=\"attachment-large size-large wp-image-22325\" 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-88d5d0d elementor-widget elementor-widget-image\" data-id=\"88d5d0d\" 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:\/\/siatinfo.impuestos.gob.bo\/index.php\/generalidades-rnc\" target=\"_blank\">\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-juridicas.jpg\" class=\"attachment-large size-large wp-image-22324\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/empresas-juridicas.jpg 350w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/empresas-juridicas-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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-97b2279 e-grid e-con-boxed e-con e-parent\" data-id=\"97b2279\" 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-7b11fa2 elementor-widget elementor-widget-text-editor\" data-id=\"7b11fa2\" 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;\">TEXTOS\u00a0INFORMATIVOS<\/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-1acca8d e-grid e-con-boxed e-con e-parent\" data-id=\"1acca8d\" 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-f87b145 elementor-widget elementor-widget-image\" data-id=\"f87b145\" 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\/REGIMEN-GENERAL-12-24.pdf\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"102\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/regimen-general.jpg\" class=\"attachment-large size-large wp-image-22323\" 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-cc8652c elementor-widget elementor-widget-image\" data-id=\"cc8652c\" 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\/LLENADO-GUIA-FORM-19.pdf\" target=\"_blank\">\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\/llenado-de-form.jpg\" class=\"attachment-large size-large wp-image-22322\" 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-6e912fd elementor-widget elementor-widget-image\" data-id=\"6e912fd\" 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\/BIPTICO-IUE-10-25.pdf\" target=\"_blank\">\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\/IUE.jpg\" class=\"attachment-large size-large wp-image-22321\" 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-aab81e6 elementor-widget elementor-widget-image\" data-id=\"aab81e6\" 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\/IVA-18F.pdf\" target=\"_blank\">\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\/IVA.jpg\" class=\"attachment-large size-large wp-image-22320\" 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-656c331 elementor-widget elementor-widget-image\" data-id=\"656c331\" 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\/IT-18F.pdf\" target=\"_blank\">\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\/IT.jpg\" class=\"attachment-large size-large wp-image-22319\" 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-c741848 elementor-widget elementor-widget-image\" data-id=\"c741848\" 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\/cedeim.pdf\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"555\" height=\"215\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/CEDEIM.jpg\" class=\"attachment-large size-large wp-image-22318\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/CEDEIM.jpg 555w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/CEDEIM-300x116.jpg 300w\" sizes=\"(max-width: 555px) 100vw, 555px\" \/>\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-d19f546 elementor-widget elementor-widget-image\" data-id=\"d19f546\" 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\/certificado-CEDEIM.pdf\" target=\"_blank\">\n\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\/10\/certificado-devimpo.jpg\" class=\"attachment-large size-large wp-image-22331\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-56fcc5e e-grid e-con-boxed e-con e-parent\" data-id=\"56fcc5e\" 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-15f3180 elementor-widget elementor-widget-text-editor\" data-id=\"15f3180\" 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;\">VIDEOS\u00a0INFORMATIVOS<\/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-2667eeb e-grid e-con-boxed e-con e-parent\" data-id=\"2667eeb\" 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-c6a9a6c elementor-widget elementor-widget-image\" data-id=\"c6a9a6c\" 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.youtube.com\/watch?v=LZJqCwMyI_o&#038;t=1s\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"388\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/video-aplicativo-facturas.jpg\" class=\"attachment-large size-large wp-image-22330\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/video-aplicativo-facturas.jpg 1000w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/video-aplicativo-facturas-300x116.jpg 300w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/video-aplicativo-facturas-768x298.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\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-362ac36 elementor-widget elementor-widget-image\" data-id=\"362ac36\" 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.youtube.com\/watch?v=apDoCitWsj0&#038;t=5s\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"388\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/video-certificacion-declaraciones-juradas.jpg\" class=\"attachment-large size-large wp-image-22329\" alt=\"\" srcset=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/video-certificacion-declaraciones-juradas.jpg 1000w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/video-certificacion-declaraciones-juradas-300x116.jpg 300w, https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/video-certificacion-declaraciones-juradas-768x298.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\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-4d45244 elementor-widget elementor-widget-image\" data-id=\"4d45244\" 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.youtube.com\/watch?v=f8PCeeETHEs\" target=\"_blank\">\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\/video-aplicativo-SIAT.jpg\" class=\"attachment-large size-large wp-image-22328\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28306fd e-grid e-con-boxed e-con e-parent\" data-id=\"28306fd\" 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-383ff9b elementor-widget elementor-widget-text-editor\" data-id=\"383ff9b\" 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>REQUISITOS PARA LA INSCRIPCION TEXTOS\u00a0INFORMATIVOS VIDEOS\u00a0INFORMATIVOS 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-22316","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>Empresas Unipersonales y Jur\u00eddicas - 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\/empresas-unipersonales-y-juridicas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Empresas Unipersonales y Jur\u00eddicas - Servicio 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