{"id":23134,"date":"2025-10-16T12:37:53","date_gmt":"2025-10-16T16:37:53","guid":{"rendered":"http:\/\/desawww.impuestos.gob.bo\/?page_id=23134"},"modified":"2026-05-26T14:26:25","modified_gmt":"2026-05-26T18:26:25","slug":"impuesto-sobre-las-utilidades-de-las-empresas","status":"publish","type":"page","link":"https:\/\/www.impuestos.gob.bo\/index.php\/impuesto-sobre-las-utilidades-de-las-empresas\/","title":{"rendered":"Impuesto Sobre las Utilidades de las Empresas"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><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\" alt=\"\" class=\"wp-image-25562\"\/><\/figure><\/div>\n\n\n<p class=\"has-text-align-center\"><strong>TEXTOS INFORMATIVOS<\/strong><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-center\"><em><sub><strong>TEXTO INSTALACI\u00d3N<\/strong><\/sub><\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/IUE.pdf\" target=\"_blank\" rel=\" noreferrer noopener\"><img decoding=\"async\" width=\"270\" height=\"102\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/IUE-2.jpg\" alt=\"\" class=\"wp-image-23142\" style=\"width:220px\"\/><\/a><\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-center\"><sub><em><strong>TEXTO GUIA DE USO<\/strong><\/em><\/sub><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/sac.impuestos.gob.bo\/formularios\/pdf\/TEXTO EEE.FF 605.pdf\" target=\"_blank\" rel=\" noreferrer noopener\"><img decoding=\"async\" width=\"270\" height=\"102\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/IUE-2.jpg\" alt=\"\" class=\"wp-image-23142\" style=\"width:220px\"\/><\/a><\/figure><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-center\"><strong><em><sub>TEXTO ITC<\/sub><\/em><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/ITC.pdf\" target=\"_blank\" rel=\" noreferrer noopener\"><img decoding=\"async\" width=\"270\" height=\"102\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/INFORMACION-TRIB.jpg\" alt=\"\" class=\"wp-image-23141\" style=\"width:220px\"\/><\/a><\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-center\"><strong><em><sub>TEXTO<\/sub><\/em><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/PREG-FREC.pdf\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"102\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/IUE-PREG-FRECUENTES.jpg\" alt=\"\" class=\"wp-image-23140\" style=\"width:220px\"\/><\/a><\/figure><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-center\"><strong><em><sub>B\u00cdPTICO INFORMATIVO<\/sub><\/em><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/IUE-18F-BIPTICO.pdf\" target=\"_blank\" rel=\" noreferrer noopener\"><img decoding=\"async\" width=\"270\" height=\"102\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/IUE-2.jpg\" alt=\"\" class=\"wp-image-23142\" style=\"width:220px\"\/><\/a><\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/ANULACION.pdf\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/605.jpg\" alt=\"\" class=\"wp-image-23139\" style=\"width:220px\"\/><\/a><\/figure><\/div><\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center\">VIDEOS TUTORIALES<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/www.youtube.com\/watch?v=yHTN1LdokIw\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/VIDEO-FORM-500.jpg\" alt=\"\" class=\"wp-image-23138\" style=\"width:220px\"\/><\/a><\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/www.youtube.com\/watch?v=n8Es0rE3dgk\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"277\" height=\"107\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/VIDEO-FORM-605.jpg\" alt=\"\" class=\"wp-image-23137\" style=\"width:220px\"\/><\/a><\/figure><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/www.youtube.com\/watch?v=pReI8vVsjPo\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"270\" height=\"105\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/VIDEO-ANEXO-TRIB.jpg\" alt=\"\" class=\"wp-image-23136\" style=\"width:220px\"\/><\/a><\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/www.youtube.com\/watch?v=8gaM2LAGN_Q&amp;t=76s\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"250\" height=\"97\" src=\"https:\/\/www.impuestos.gob.bo\/wp-content\/uploads\/2025\/10\/VIDEO-ANULACION.jpg\" alt=\"\" class=\"wp-image-23135\" style=\"width:220px\"\/><\/a><\/figure><\/div><\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center\"><sub>Material producido por la Gerencia de Servicio al Contribuyente y Cultura Tributaria<br>Textos informativos, para fines legales remitirse a las disposiciones oficiales<\/sub><\/p>\n","protected":false},"excerpt":{"rendered":"<p>TEXTOS INFORMATIVOS TEXTO INSTALACI\u00d3N TEXTO GUIA DE USO TEXTO ITC TEXTO B\u00cdPTICO INFORMATIVO . VIDEOS TUTORIALES 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-23134","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\/23134","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=23134"}],"version-history":[{"count":8,"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/pages\/23134\/revisions"}],"predecessor-version":[{"id":26840,"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/pages\/23134\/revisions\/26840"}],"wp:attachment":[{"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/media?parent=23134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/categories?post=23134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.impuestos.gob.bo\/index.php\/wp-json\/wp\/v2\/tags?post=23134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}