{"id":22625,"date":"2025-10-14T17:52:05","date_gmt":"2025-10-14T21:52:05","guid":{"rendered":"http:\/\/desawww.impuestos.gob.bo\/?page_id=22625"},"modified":"2026-07-13T15:11:32","modified_gmt":"2026-07-13T19:11:32","slug":"compendio-tributario-actualizado","status":"publish","type":"page","link":"https:\/\/www.impuestos.gob.bo\/index.php\/compendio-tributario-actualizado\/","title":{"rendered":"Compendio Tributario Actualizado"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"22625\" class=\"elementor elementor-22625\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a15689 e-grid e-con-boxed e-con e-parent\" data-id=\"9a15689\" 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-4aa48f7 elementor-widget elementor-widget-image\" data-id=\"4aa48f7\" 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-c0b0293 e-grid e-con-boxed e-con e-parent\" data-id=\"c0b0293\" 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-d125f4f elementor-widget elementor-widget-image\" data-id=\"d125f4f\" 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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2026\/07\/1.-LEY-N\u00b0-843-06-26-1.pdf\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"177\" height=\"232\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/12\/843.jpg\" class=\"attachment-large size-large wp-image-25025\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">  LEY 843 al 30-06-26  (10 MB)<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\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-0c12153 elementor-widget elementor-widget-image\" data-id=\"0c12153\" 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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2026\/07\/2.-LEY-N\u00b0-2492-06-26-3.pdf\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"177\" height=\"232\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/12\/2492.jpg\" class=\"attachment-large size-large wp-image-25029\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">  LEY 2492 al 30-06-26   (7 MB)<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\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-9a1f142 elementor-widget elementor-widget-image\" data-id=\"9a1f142\" 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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2026\/07\/3.-Tomo-I-06-26-2.pdf\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"177\" height=\"238\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/12\/TOMO-I.jpg\" class=\"attachment-large size-large wp-image-25033\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">  TOMO I \u2013 IMPUESTOS al 30-06-26   (10 MB)<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\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-df5fb29 elementor-widget elementor-widget-image\" data-id=\"df5fb29\" 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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2026\/07\/4.-Tomo-II-06-26-1.pdf\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"177\" height=\"238\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/12\/TOMO-II.jpg\" class=\"attachment-large size-large wp-image-25034\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">  TOMO II \u2013 SISTEMA DE FACTURACI\u00d3N ELECTR\u00d3NICA al 30-06-26  (7 MB)<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\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-1197b08 elementor-widget elementor-widget-image\" data-id=\"1197b08\" 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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2026\/07\/5.-Tomo-III-06-26.pdf\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"177\" height=\"238\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/12\/TOMO-III-2.jpg\" class=\"attachment-large size-large wp-image-25037\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">  TOMO III \u2013 C\u00d3DIGO TRIBUTARIO al 30-06-26    (7 MB)<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\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-75d95ca elementor-widget elementor-widget-image\" data-id=\"75d95ca\" 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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2026\/07\/6.-Tomo-IV-06-26.pdf\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"177\" height=\"238\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/12\/TOMO-IV.jpg\" class=\"attachment-large size-large wp-image-25038\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">  TOMO IV \u2013 PADR\u00d3N, FORMULARIOS Y APLICATIVOS TRIBUTARIOS al 30-06-26  (5 MB)<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\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-5b893bd elementor-widget elementor-widget-image\" data-id=\"5b893bd\" 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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2026\/07\/7.-Tomo-V-06-26.pdf\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"177\" height=\"238\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/12\/TOMO-V.jpg\" class=\"attachment-large size-large wp-image-25042\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">  TOMO V \u2013 REG\u00cdMENES ESPECIALES Y PR\u00d3RROGAS al 30-06-26  (5 MB)<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>LEY 843 al 30-06-26 (10 MB) LEY 2492 al 30-06-26 (7 MB) TOMO I \u2013 IMPUESTOS al 30-06-26 (10 MB) TOMO II \u2013 SISTEMA DE FACTURACI\u00d3N ELECTR\u00d3NICA al 30-06-26 (7 MB) TOMO III \u2013 C\u00d3DIGO TRIBUTARIO al 30-06-26 (7 MB) TOMO IV \u2013 PADR\u00d3N, FORMULARIOS Y APLICATIVOS TRIBUTARIOS al 30-06-26 (5 MB) TOMO V \u2013 [&hellip;]<\/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-22625","page","type-page","status-publish","hentry","category-servicio-al-contribuyente"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/pages\/22625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/comments?post=22625"}],"version-history":[{"count":59,"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/pages\/22625\/revisions"}],"predecessor-version":[{"id":27283,"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/pages\/22625\/revisions\/27283"}],"wp:attachment":[{"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/media?parent=22625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/categories?post=22625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/tags?post=22625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}