Академический Документы
Профессиональный Документы
Культура Документы
Nombre
Pgina
I.1
I.2
Recaudacin tributaria de los impuestos administrados por SAT, clasificada con base al domicilio fiscal de los contribuyentes
I.3
Recaudacin tributaria de los impuestos administrados por SAT, clasificada por la principal actividad econmica registrada por los contribuyentes
declarantes
I.4
Recaudacin tributaria 2010 de los impuestos administrados por SAT, clasificada por en intervalos conforme al valor pago
I.5
I6
I.6
10
I.7
11
I.8
12
I.9
Base Tributaria de los impuestos administrados por SAT, perodo 2001 a 2011
13
Nombre
Pgina
II.1
II
1
II.2
II.3
Recaudacin Anual del Impuesto Extraordinario y Temporal de Apoyo a los Acuerdos de Paz - Impuesto de Solidaridad clasificada de acuerdo a la base
imponible utilizada para el pago
16
II.4
17
II.5
II.6
Comportamiento mensual de los dbitos y crditos fiscales del Rgimen General del IVA
Comportamiento de la relacin dbitos / crditos del Impuesto al Valor Agregado
II.7
20
II.8
21
II.9
22
II.10
23
II 11
II.11
24
II.12
25
II.13
Recaudacin del Impuesto Sobre Distribucin de Bebidas clasificado por tipo de bebida
26
II.14
27
II.15
Recaudacin y base gravable del Impuesto a la Distribucin de Tabacos y Cigarrillos, clasificado por orgen del producto
28
II.16
29
II.17
Volumen de combustibles derivados del petrleo distribuidos en el pas y sujetos al pago del impuesto especfico
30
14
15
18
19
II.18
31
II.19
32
II.20
33
II.21
34
II.22
35
II.23
36
II.24
37
II.25
38
II.26
Valor CIF de las importaciones gravadas, clasificadas por seccin del Sistema Arancelario Centroamericano
39
II 27
II.27
40
II.28
Recaudacin de IVA importaciones, clasificadas por seccin del Sistema Arancelario Centroamericano
41
II.29
Valor CIF de las importaciones clasificado por Intervalo de tasa DAI, perodo 2002 -2011
42
II.30
Arancel promedio
43
Cuadro I.1
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
/1
10,075.9
12,093.9
12,378.7
13,488.2
13,092.5
17,125.5
20,159.5
21,726.0
21,902.5
23,419.0
7,530.7
Comercio Exterior
6,852.3
7,977.6
8,568.5
9,534.2
11,667.2
11,527.7
13,186.2
13,554.4
11,847.4
13,495.0
3,479.8
Administracin Tributaria
DIRECTOS
16,482.7
19,534.0
20,278.1
22,337.6
23,971.2
27,779.4
32,315.5
33,824.3
32,931.5
36,001.7
10,724.3
3,864.1
5,085.5
5,257.8
5,376.6
6,057.9
7,655.9
8,668.5
9,714.3
9,715.3
10,329.8
3,604.7
2 357 9
2,357.9
2 556 1
2,556.1
2 691 5
2,691.5
3 286 7
3,286.7
4 375 1
4,375.1
5 433 7
5,433.7
6 597 3
6,597.3
7 351 9
7,351.9
7 198 8
7,198.8
7 743 4
7,743.4
2 917 4
2,917.4
0.78
0.1
0.0
0.1
0.0
1,497.4
2,520.5
2,557.6
854.8
26.3
14.5
8.9
10.6
1.8
2.0
6.7
1,226.0
1,647.3
2,198.6
2,046.9
2,335.8
676.5
43.8
21.6
656.5
Sobre la Renta
Impuesto de Solidaridad Extraordinario y Temporal (ISET)
Sobre Empresas Mercantiles y Agropecuarias (IEMA)
Extraordinario y Temporal de Apoyo a los Acuerdos de Paz
Impuesto de Solidaridad (ISO)
Sobre el Patrimonio
INDIRECTOS
1,828.6
2,530.0
8.9
8.9
8.6
9.1
9.1
9.1
14.5
15.9
9.5
10.6
2.5
12,618.7
14,448.5
15,020.3
16,961.0
17,913.4
20,123.5
23,647.0
24,110.0
23,216.2
25,671.9
7,119.5
3 110 2
3,110.2
3 680 6
3,680.6
3 770 5
3,770.5
4 423 6
4,423.6
4 249 6
4,249.6
4 988 3
4,988.3
6 647 0
6,647.0
6 950 4
6,950.4
7 245 1
7,245.1
7 995 1
7,995.1
2 573 3
2,573.3
4,873.3
5,714.7
6,184.5
7,107.1
7,952.7
8,924.2
10,532.3
11,127.2
9,708.6
11,127.3
2,930.3
7,983.5
9,395.3
9,955.0
11,530.8
12,202.3
13,912.5
17,179.3
18,077.6
16,953.7
19,122.5
5,503.6
1,979.0
2,262.9
2,383.9
2,427.1
3,714.5
2,603.5
2,653.9
2,427.2
2,138.8
2,367.7
549.5
253.7
304.5
285.9
229.5
372.1
401.9
426.6
436.9
435.1
477.2
125.0
IVA Total
Derechos Arancelarios
Sobre Distribucin de Bebidas
Sobre Tabaco y sus productos
Sobre Distribucin de Petrleo y derivados
S b Di
Sobre
Distribucin
t ib i d
de C
Cemento
t
233.5
262.6
278.3
264.2
312.0
321.3
355.2
342.4
339.9
346.7
71.9
1,620.7
1,600.0
1,496.9
1,768.7
485.3
1,942.7
2,047.3
1,938.4
2,184.2
2,178.7
543.9
69 4
69.4
82 8
82.8
83 8
83.8
86 6
86.6
92 8
92.8
109 6
109.6
116 6
116.6
104 8
104.8
98 7
98.7
98 7
98.7
26 4
26.4
158.4
184.7
176.8
288.4
313.3
391.7
391.9
376.5
594.8
571.6
174.3
221.2
250.6
257.0
268.3
319.1
327.3
353.1
401.6
467.5
505.1
123.9
96.4
101.5
99.8
95.4
100.5
110.9
119.3
2.9
3.6
2.9
2.1
1.5
2.0
3.6
4.7
3.6
3.6
1.1
Otras Instituciones
445.5
537.6
669.1
684.8
788.5
873.8
1,030.2
1,456.2
818.4
912.3
286.3
284.2
376.6
505.6
494.0
591.3
671.6
801.2
1,228.2
592.8
687.9
241.6
161.3
161.0
163.5
190.9
197.2
202.2
229.0
227.9
225.6
224.4
44.7
16,928.2
20,071.6
20,947.2
23,022.4
24,759.7
28,653.2
33,345.64
35,280.5
33,749.9
36,914.0
11,010.5
1,000.5
776.9
666.4
1,048.5
1,449.6
1,415.0
1,797.4
1,922.3
1,938.2
2,142.0
808.9
15,927.8
19,294.7
20,280.7
21,974.0
23,310.1
27,238.2
31,548.2
33,358.1
31,811.7
34,772.0
10,201.6
Cuadro I.2
Recaudacin tributaria de los impuestos administrados por SAT,
clasificada con base al domicilio fiscal de los contribuyentes/1
(Millones de Quetzales)
DEPARTAMENTO
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
/2
15,483.5
18,366.1
19,091.2
21,056.7
22,496.7
26,072.0
30,477.0
31,881.7
30,967.0
33,934.4
10,119.7
15 367 5
15,367.5
18 209 8
18,209.8
18 926 2
18,926.2
20 878 2
20,878.2
22 297 7
22,297.7
25 834 0
25,834.0
30 210 6
30,210.6
31 598 9
31,598.9
30 668 5
30,668.5
33 626 1
33,626.1
10 034 9
10,034.9
El Progreso
63.5
88.7
91.6
99.5
108.3
132.2
148.8
154.6
170.5
180.5
49.9
Sacatepquez
39.2
53.9
58.1
61.7
71.0
82.0
88.9
96.0
92.6
87.4
24.7
Chimaltenango
13.3
13.7
15.3
17.3
19.6
23.8
28.7
32.2
35.3
40.4
10.2
356.3
449.7
478.2
491.7
568.7
666.1
738.3
740.6
668.9
701.4
205.5
188.8
226.6
244.1
236.9
286.1
333.7
382.1
407.4
361.4
407.1
122.8
Retalhuleu
28.2
35.4
37.4
42.2
48.7
52.9
58.3
69.7
81.0
74.6
19.7
Suchitepquez
55.0
63.7
66.0
72.4
80.0
88.5
89.5
99.2
108.2
93.2
25.4
Santa Rosa
54.0
86.9
95.0
98.5
108.3
131.1
143.8
93.6
44.0
47.3
14.2
REGIN CENTRAL
Guatemala
REGIN SUR
Escuintla
Jutiapa
REGIN NORORIENTE
30.3
37.1
35.8
41.7
45.5
59.9
64.7
70.6
74.2
79.2
23.3
215.0
241.5
237.9
287.8
343.7
393.9
432.5
473.2
505.5
557.6
175.1
Izabal
46.2
50.4
51.8
65.2
68.9
90.2
104.6
116.7
118.0
123.8
34.8
Chiquimula
51.6
53.2
49.8
52.5
62.5
71.3
74.0
77.1
84.9
97.3
30.6
Zacapa
38.4
49.2
48.4
77.7
110.9
109.9
117.3
117.5
115.1
109.2
41.5
Alta Verapaz
38.6
45.4
43.8
44.1
45.4
52.3
59.7
70.7
86.9
112.0
34.0
Baja Verapaz
12.5
10.9
9.7
8.8
10.1
12.8
15.6
18.7
22.3
23.3
6.0
Petn
15.5
19.7
20.9
23.1
27.9
34.1
38.1
46.3
47.8
58.1
18.8
Jalapa
REGIN OCCIDENTE
12.3
12.7
13.5
16.4
18.1
23.2
23.2
26.2
30.5
34.0
9.5
427.9
476.7
470.7
501.5
562.1
647.4
667.7
728.7
790.2
808.2
223.9
San Marcos
52 4
52.4
55 1
55.1
60 3
60.3
68 3
68.3
71 8
71.8
82 1
82.1
85 8
85.8
99 4
99.4
167 2
167.2
126 0
126.0
31 3
31.3
Huehuetenango
41.5
50.5
53.4
64.5
75.8
92.8
95.4
98.9
100.3
105.5
34.6
Quetzaltenango
119.3
287.9
313.2
298.7
303.9
342.4
385.7
393.4
420.6
399.9
434.9
Totonicapn
19.2
20.6
22.8
24.8
26.2
29.1
29.9
34.0
38.8
43.1
10.7
Solol
10.6
12.8
13.6
15.5
18.9
23.1
26.4
32.9
33.9
38.1
11.6
Quich
16.4
24.5
22.0
24.4
27.1
34.7
36.8
43.1
50.1
60.6
16.4
TOTAL
16 482 7
16,482.7
19 534 0
19,534.0
20 278 1
20,278.1
22 337 6
22,337.6
23 971 2
23,971.2
27 779 4
27,779.4
32 315 5
32,315.5
33 824 3
33,824.3
32 931 5
32,931.5
36 001 7
36,001.7
10 724 3
10,724.3
Cuadro I.3
Recaudacin tributaria de los impuestos administrados por SAT, clasificada por la principal
actividad econmica registrada por los contribuyentes declarantes/1
(Millones de Quetzales)
ACTIVIDAD
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
/2
2011
413.3
487.8
523.6
556.0
594.1
686.0
808.5
957.7
1,091.4
1,119.2
24.4
17.8
69.9
217.6
344.8
174.1
212.1
312.6
299.2
500.3
204.3
3,326.3
3,528.6
3,870.0
4,248.2
4,636.7
5,453.3
6,629.9
6,881.5
6,533.0
7,118.8
2,043.1
204.2
610.3
700.8
932.9
967.0
1,158.5
1,347.2
1,558.5
1,458.4
1,594.5
466.5
Construccin
171.7
242.9
252.9
311.5
274.0
439.4
578.4
668.8
799.9
611.9
220.9
4,873.7
5,845.8
7,411.6
8,703.5
9,754.4
11,610.6
13,338.6
13,398.5
11,725.8
13,729.9
3,859.8
Hoteles y Restaurantes
124.2
156.6
216.9
226.2
259.0
329.1
391.0
445.2
441.1
452.3
136.4
809.7
981.9
1,171.6
2,173.6
1,539.3
2,065.9
2,738.0
2,990.0
2,920.2
3,046.3
836.0
635.2
836.3
805.0
800.9
887.0
1,411.0
1,793.4
2,024.3
2,463.6
2,415.2
842.8
996.1
1,156.3
1,344.2
1,584.9
2,358.4
2,686.8
2,978.6
3,211.3
3,264.2
3,983.3
1,263.6
67.9
463.0
9.5
9.9
14.4
17.9
31.5
138.4
223.2
275.3
379.3
240.5
Enseanza
14.1
21.3
30.4
26.7
39.1
49.5
65.7
77.9
124.7
99.1
24.1
72.2
92.8
102.2
104.7
120.4
185.1
245.2
261.2
502.5
317.6
92.6
1,131.1
1,111.6
1,357.4
1,181.6
1,112.3
745.0
566.3
440.0
446.9
424.9
114.1
3.9
18.2
3.5
3.3
4.1
5.0
4.9
6.2
8.4
5.9
1.1
TOTAL
268.3
270.6
304.6
430.4
494.6
348.8
250.4
230.8
397.1
269.0
70.6
3,404.8
4,145.4
2,099.1
817.7
554.5
292.7
144.1
84.5
75.9
73.0
17.5
16,482.7
19,534.0
20,278.1
22,337.6
23,971.2
27,779.4
32,315.5
33,824.3
32,931.5
36,001.7
10,724.3
Cuadro I.4
Recaudacin tributaria 2010 de los impuestos administrados por SAT, clasificada por
intervalos conforme al valor pago
((Millones de Quetzales)
Q
)
INTERVALO
en Quetzales
Hasta 5,000
De 5,000 a 10 Mil
De 10 Mil a 15 Mil
De 15 Mil a 20 Mil
D 20 Mil a 25 Mil
De
De 25 Mil a 50 Mil
De 50 Mil a 75 Mil
De 75 Mil a 100 Mil
De 100 Mil a 250 Mil
De 250 Mil a 500 Mil
De 500 Mil a 750 Mil
De 750 Mil a 1 Milln
De 1 Milln a 5 Millones
De 5 Millones a 10 Millones
De 10 Millones a 50 Millones
Ms de 50 Millones
TOTAL
ISR
ISR
DIRECTO RETENCION
IETAAP
ISO
PATRI
IVA
IVA
DOM
IMP
DAI
TAB
IDP
CEM
TIM
VEH
OTROS/1
TOTAL
63.2
80.4
67.6
55.2
47 6
47.6
169.7
109.3
84.5
296.4
240.8
162.7
111.4
739.0
297.9
898.9
2,302.8
8.9
5.9
4.3
3.8
31
3.1
11.6
9.4
8.1
32.8
40.3
30.9
23.4
256.9
174.9
578.0
823.9
12.6
16.7
15.3
14.2
12 6
12.6
50.3
37.2
30.2
126.7
109.7
77.4
59.6
433.2
224.0
583.5
770.6
1.4
0.8
0.6
0.6
04
0.4
1.5
0.8
0.5
1.6
0.9
1.6
0.0
242.0
79.4
58.1
49.0
43 6
43.6
163.0
112.9
90.3
333.7
286.2
216.4
170.4
1,270.8
658.1
1,783.8
2,437.4
21.6
54.4
40.1
26.5
17 8
17.8
47.0
31.8
27.6
161.5
216.7
193.0
172.0
1,417.5
838.5
3,043.9
4,817.5
15.9
48.4
34.3
21.6
14 0
14.0
32.5
15.9
12.1
69.7
81.7
67.3
54.4
411.4
198.6
701.8
588.1
0.1
0.1
0.0
0.0
00
0.0
0.2
0.2
0.3
0.5
0.6
0.9
1.1
12.2
10.7
122.2
328.0
0.0
0.0
0.0
00
0.0
0.0
346.7
0.0
0.0
0.0
0.0
00
0.0
0.0
0.1
0.0
0.1
0.2
0.0
0.0
0.7
0.1
15.7
2,161.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3.6
95.0
12.7
5.9
5.0
5.1
57
5.7
22.6
15.9
12.4
38.7
25.5
11.9
14.8
114.3
32.8
73.4
175.0
269.3
41.9
20.9
13.6
95
9.5
24.9
11.7
7.4
23.8
14.6
9.4
3.2
17.3
9.3
22.7
5.4
0.2
0.2
0.1
0.1
01
0.1
0.4
0.3
0.2
0.6
1.0
0.2
0.0
1.3
0.1
0.2
0.6
647.9
334.0
246.5
189.6
154 5
154.5
523.7
345.5
273.4
1,086.0
1,018.4
770.1
610.3
4,676.1
2,445.1
7,827.8
14,853.0
5,727.3
2,016.1
2,573.7
10.6
7,995.1
11,127.3
2,367.7
477.2
346.7
2,178.7
98.7
571.6
505.1
5.7
36,001.7
BEB
Cuadro I.5
PIB /1
TOTAL
Adm inistracin
Otras
Provisin
Tributaria
Instituciones BRUTO Crdito Fiscal
TOTAL
NETO
INGUAT/4
IGSS/3
Carga Tributaria
Gobierno Central
Carga Tributaria
IUSI+INGUAT+ IGSS
Carga
Tributaria
TOTAL
2001
146,977.8
16,482.7
445.5
16,928.2
1,000.5
15,927.8
193.6
38.3
2,434.2
10.8%
1.8%
12.7%
2002
162,506.8
19,534.0
537.6
20,071.6
776.9
19,294.7
221.6
42.4
2,586.8
11.9%
1.8%
13.6%
2003
174,044.1
20,278.1
669.1
20,947.2
666.4
20,280.7
263.7
42.3
2,944.5
11.7%
1.9%
13.5%
2004
190,440.1
22,337.6
684.8
23,022.4
1,048.5
21,974.0
307.4
50.5
3,202.2
11.5%
1.9%
13.4%
2005
207,728.9
23,971.2
788.5
24,759.7
1,449.6
23,310.1
340.5
56.1
3,521.7
11.2%
1.9%
13.1%
2006
229,836.1
27,779.4
873.8
28,653.2
1,415.0
27,238.2
372.9
63.4
4,055.9
11.9%
2.0%
13.8%
2007
261,760.1
32,315.5
1,030.2
33,345.7
1,797.4
31,548.3
425.7
78.4
4,410.6
12.1%
1.9%
13.9%
2008
295 731 6
295,731.6
33 824 3
33,824.3
1 456 2
1,456.2
3 280
35,280.5
1 922 3
1,922.3
33 3 8 1
33,358.1
480 2
480.2
80 2
80.2
4 680 4
4,680.4
11 3%
11.3%
1 8%
1.8%
13 1%
13.1%
2009
304,438.0
32,931.5
818.4
33,749.9
1,938.2
31,811.7
568.2
72.3
4,784.2
10.4%
1.8%
12.2%
2010
331,900.0
36,001.7
912.3
36,914.0
2,142.0
34,772.0
606.7
73.3
5,198.3
10.5%
1.8%
12.2%
2011/5
357,954.2
10,724.3
286.3
11,010.5
808.9
10,201.6
174.7
17.9
1,369.5
2.8%
0.4%
3.3%
Fuente: Elaboracin propia segn cifras de la Intendencia de Recaudacin y Gestin SAT, Ministerio de Finanzas Pblicas; Banco de Guatemala, Instituto de Fomento Municipal, Instituto Guatemalteco de
Seguridad Social e Instituto Guatemalteco de Turismo
/1 Producto Interno Bruto Nominal base 2001 segn cifras del Banco de Guatemala.
/2 Impuesto nico Sobre Inmuebles recaudado por las Municipalidades del pas,
/3 Contribuciones al Instituto Guatemalteco de Seguridad Social,
/4 Instituto Guatemalteco de Turismo, ingresos por Impuesto Sobre Hospedaje y Tarjeta de Turismo,
/5 Cifras al 31 de Marzo del 2011,excepto el PIB que es un estimacin del Banco de Guatemala publicada en Diciembre 2010.
Cuadro I.6
Carga Tributaria del Gobierno Central por impuesto, perodo 2001 a 2011
( Porcentaje del PIB/1
IMPUESTO
ADMINISTRACIN TRIBUTARIA
DIRECTOS
Sobre la Renta
Impuesto de Solidaridad Extraordinario y Temporal (ISET)
Impuesto a Empresas Mercantiles y Agropecuarias (IEMA)
Impuesto Extraordinario y Temporal de Apoyo a los Acuerdos de Paz (IETAAP)
Impuesto de Solidaridad (ISO)
Sobre el Patrimonio
INDIRECTOS
2001
2002
Nominal
2003
2004
2005
2006
2007
2008
2009
2010
10.53% 11.54% 11.27% 11.18% 10.84% 11.47% 11.66% 10.79% 10.18% 10.20%
2 63% 3.13%
2.63%
3 13% 3.02%
3 02% 2.82%
2 82% 2.92%
2 92% 3.33%
3 33% 3.31%
3 31% 3.28%
3 28% 3.19%
3 19% 3.11%
3 11%
2011
/2
2.77%
1 01%
1.01%
1.60%
1.57%
1.55%
1.73%
2.11%
2.36%
2.52%
2.49%
2.36%
2.33%
0.82%
0.00%
0.00%
0.00%
0.00%
0.00%
1.02%
1.55%
1.47%
0.45%
0.01%
0.01%
0.00%
0.00%
0.00%
0.00%
0.00%
0.64%
0.79%
0.96%
0.78%
0.79%
0.22%
0.01%
0.01%
0.601%
0.762%
0.18%
0.01%
0.01%
0.00%
0.00%
0.00%
0.00%
0.01%
0.01%
0.00%
0.00%
0.00%
7.90%
8.41%
8.25%
8.36%
7.93%
8.14%
8.35%
7.50%
6.99%
7.09%
1.76%
4.75%
5.30%
5.34%
5.50%
5.18%
5.44%
5.88%
5.46%
4.93%
5.12%
1.31%
Derechos Arancelarios
1.35%
1.39%
1.37%
1.27%
1.79%
1.13%
1.01%
0.82%
0.70%
0.71%
0.15%
0.17%
0.19%
0.16%
0.12%
0.18%
0.17%
0.16%
0.15%
0.14%
0.14%
0.03%
0.16%
0.16%
0.16%
0.14%
0.15%
0.14%
0.14%
0.12%
0.11%
0.10%
0.02%
1.10%
0.98%
0.86%
0.93%
0.23%
0.85%
0.78%
0.66%
0.72%
0.66%
0.15%
Timbres
0.11%
0.11%
0.10%
0.15%
0.15%
0.17%
0.15%
0.13%
0.20%
0.17%
0.05%
0.15%
0.15%
0.15%
0.14%
0.15%
0.14%
0.13%
0.14%
0.15%
0.15%
0.03%
0.05%
0.05%
0.05%
0.05%
0.04%
0.05%
0.04%
0.04%
0.03%
0.03%
0.01%
0 07%
0.07%
0 06%
0.06%
0 06%
0.06%
0 05%
0.05%
0 05%
0.05%
0 05%
0.05%
0 05%
0.05%
0 00%
0.00%
0 00%
0.00%
0 00%
0.00%
0 00%
0.00%
0.30%
0.33%
0.38%
0.36%
0.38%
0.38%
0.39%
0.49%
0.27%
0.27%
0.08%
0.19%
0.23%
0.29%
0.26%
0.28%
0.29%
0.31%
0.42%
0.19%
0.21%
0.07%
0.11%
0.10%
0.09%
0.10%
0.09%
0.09%
0.09%
0.08%
0.07%
0.07%
0.01%
10.8%
11.9%
11.7%
11.5%
11.2%
11.9%
12.1%
11.3%
10.4%
10.5%
2.8%
OTRAS INSTITUCIONES
Fuente: Intendencia de Recaudacin y Gestin,, SAT,, Ministerio de Finanzas Pblicas y Banco de Guatemala.
Nota: Pueden existir diferencias por redondeo.
/1 Banco de Guatemala, Base 2001
/2 Cifras al 31 de Marzo del 2011
Cuadro I.7
Nominal)
2001
2002
2003
2004
2005
2006
2007
2008
2009
Argentina
9.3%
9.0%
11.4%
12.9%
13.2%
13.0%
12.7%
13.8%
12.4%
B li i
Bolivia
14 2%
14.2%
14 4%
14.4%
13 9%
13.9%
16 0%
16.0%
17 5%
17.5%
17 0%
17.0%
17 4%
17.4%
19 0%
19.0%
19 8%
19.8%
Brasil
14.8%
15.3%
14.9%
15.5%
16.1%
16.2%
17.3%
16.6%
15.4%
Chile
16.6%
16.6%
15.9%
15.6%
16.9%
17.0%
18.9%
18.6%
14.6%
Colombia
11.6%
11.6%
11.9%
12.3%
12.6%
13.6%
13.7%
13.5%
12.9%
Costa Rica
12.8%
12.8%
13.0%
13.0%
13.3%
13.7%
15.0%
15.3%
13.5%
Cuba
21.9%
22.6%
22.9%
19.2%
24.6%
25.8%
23.6%
21.3%
16.8%
Ecuador
11.2%
11.0%
9.7%
9.7%
10.1%
10.3%
10.7%
12.5%
13.9%
El Salvador
10.5%
11.2%
11.5%
11.5%
12.5%
13.3%
13.4%
13.0%
12.4%
Guatemala
10.8%
11.9%
11.7%
11.5%
11.22%
11.85%
12.05%
11.28%
10.4%
Hait
7 4%
7.4%
8 3%
8.3%
8 8%
8.8%
8 9%
8.9%
9 7%
9.7%
10 2%
10.2%
10 4%
10.4%
9 5%
9.5%
11 7%
11.7%
Honduras
16.0%
14.5%
14.5%
14.5%
14.5%
15.2%
16.4%
14.7%
14.5%
Mxico
10.3%
10.6%
10.2%
9.0%
8.8%
8.6%
9.0%
8.1%
9.6%
Nicaragua
12.7%
13.5%
15.2%
15.8%
16.7%
17.5%
18.0%
17.6%
17.7%
Panam
8.3%
8.1%
9.0%
8.8%
8.9%
10.6%
10.9%
10.8%
11.3%
Paraguay
10.8%
10.0%
10.3%
11.9%
11.9%
12.0%
11.7%
12.4%
13.0%
Per
12.6%
12.1%
12.9%
13.1%
13.6%
15.1%
15.7%
15.6%
13.4%
Repblica Dominicana
12.9%
12.9%
11.9%
12.8%
14.6%
14.9%
15.9%
14.9%
13.1%
Uruguay
15.6%
15.4%
16.2%
16.9%
17.6%
18.1%
18.0%
17.1%
18.0%
Venezuela
11 4%
11.4%
10 6%
10.6%
11 3%
11.3%
12 7%
12.7%
15 3%
15.3%
15 6%
15.6%
16 1%
16.1%
13 5%
13.5%
13 5%
13.5%
Pas / Ao
FUENTE: CEPAL/ILPES
/1 Impuestos Administrados por el Gobierno Central
/2 Banco de Guatemala, Base 2001
Cuadro I.8
Devolucin
e o uc de crdito
c d to fiscal
sca a los
os e
exportadores
po tado es
(Millones de Quetzales)
DESCRIPCIN
2001
1,000.1
Autoacreditamiento
Recaudacin de IVA
(trminos brutos)
2003
2004
2005
2006
2007
2008
2009
2010
1,080.7
1,453.1
1,444.8
1,150.2
1,233.1
1,300.0
1,269.2
420.8
41.6
597.4
697.3
679.6
842.0
402.5
2011
/1
776.9
666.4
1,000.1
776.9
666.4
1,080.7
1,453.1
1,486.4
1,747.6
1,930.4
1,979.6
2,111.3
823.3
7,983.5
9,395.3
9,955.0
11,530.8
12,202.3
13,912.5
17,179.3
18,077.6
16,953.7
19,122.5
5,503.6
TOTAL
2002
12.5%
8.3%
6.7%
9.4%
11.9%
10.4%
6.7%
6.8%
7.7%
6.6%
7.6%
0.3%
3.5%
3.9%
4.0%
4.4%
7.3%
12.5%
8.3%
6.7%
9.4%
11.9%
10.7%
10.2%
10.7%
11.7%
11.0%
15.0%
146,977.8
162,506.8
174,044.1
190,440.1
207,728.9
229,836.1
261,760.1
295,731.6
304,438.0
331,900.0
357,954.2
0.680%
0.478%
0.383%
0.567%
0.700%
0.629%
0.439%
0.417%
0.427%
0.382%
0.118%
0.018%
0.228%
0.236%
0.223%
0.254%
0.112%
0.680%
0.478%
0.383%
0.567%
0.700%
0.647%
0.668%
0.653%
0.650%
0.636%
0.230%
FUENTE: Elaboracin propia con cifras de la Intendencia de Recaudacin y Gestin, SAT y El Banco de Guatemala.
Nota: Pueden existir diferencias por redondeo.
/1 Cifras
Cif
all 31 d
de M
Marzo d
dell 2011
Nota: La devolucin del crdito fiscal est normada por el artculo 23 de la Ley del IVA, definiendo que se realiza por perodos impositivos vencidos acumulados en forma mensual, trimestral o semestral, segn sea el
rgimen de devoluciones al que est inscrito. En la ejecucin presupuestaria de ingresos y gastos, el total de las devoluciones no debe exceder el 8% de la recaudacin efectiva del IVA , conforme el Artculo 25 de la
Ley del IVA que implica una provisin para financiar el pago del derecho de los contribuyentes.
Cuadro II.1
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011/3
1,293.2
1,483.9
1,590.3
2,236.5
3,244.9
4,118.9
5,146.4
5,749.3
5,446.7
5,727.3
2,137.4
S/ Renta Imponible1
1,270.4
1,460.1
1,565.5
1,891.6
1,675.0
2,034.1
2,425.5
2,697.4
2,252.8
2,242.9
1,128.2
S/ Ingresos Brutos 2
22 7
22.7
23 8
23.8
24 8
24.8
344 8
344.8
1 569 9
1,569.9
2 084 8
2,084.8
2 720 9
2,720.9
3 052 0
3,052.0
3 193 9
3,193.9
3 484 4
3,484.4
1 009 2
1,009.2
Relacion de Dependencia
211.5
237.0
301.8
179.8
236.4
288.7
356.3
373.8
419.8
533.4
169.6
Retenciones a no domiciliados
418.6
535.1
524.2
523.2
607.7
670.2
708.8
806.7
832.0
909.6
320.6
Otros ingresos
143.7
35.8
57.5
148.5
47.8
58.2
73.8
100.0
129.1
186.6
184.3
2,067.1
2,291.7
2,473.7
3,087.9
4,136.7
5,136.0
6,285.3
7,029.8
6,827.6
7,356.8
2,811.9
290 8
290.8
2,357.9
264 3
264.3
2,556.0
217 8
217.8
2,691.5
198 8
198.8
3,286.7
238 4
238.4
4,375.1
297 7
297.7
5,433.7
312 0
312.0
6,597.3
322 1
322.1
7,351.9
371 2
371.2
7,198.8
386 6
386.6
7,743.4
105 5
105.5
2,917.4
Cuadro II.2
Recaudacin anual del ISR pagado por los regmenes de actividades lucrativas, clasificado por actividad econmica
(Millones de Quetzales)
ACTIVIDAD ECONMICA
2001
RImp/1
2002
IB/2
RImp/1
2003
IB/2
RImp/1
2004
IB/2
RImp/1
2005
IB/2
RImp/1
2006
IB/2
RImp/1
2007
IB/2
RImp/1
2008
IB/2
RImp/1
2009
IB/2
RImp/1
2011/3
2010
IB/2
RImp/1
IB/2
RImp/1
IB/2
Industrias
274.6
0.6
357.9
0.6
342.9
0.5
383.3
36.8
404.3
257.0
455.4
323.0
687.9
372.5
693.2
397.8
499.4
372.4
605.5
384.6
240.8
131.6
252.7
1.5
332.6
1.6
342.2
1.6
364.2
73.1
423.0
235.6
591.5
258.1
633.1
291.0
711.6
322.6
526.3
343.2
559.2
360.8
205.2
111.8
244.5
0.8
162.3
0.7
233.9
0.8
449.5
28.2
200.0
246.9
161.0
490.4
189.6
664.0
252.6
766.5
170.7
847.5
100.6
849.1
37.5
223.7
Intermediacion Financiera
127.9
0.3
183.6
0.4
134.0
0.3
142.0
10.3
128.8
107.9
262.3
171.1
266.4
311.1
301.9
345.6
436.2
383.3
336.4
414.7
215.2
119.6
165.7
14.1
153.7
15.0
163.2
15.5
174.3
88.1
118.8
297.9
109.7
365.4
129.7
499.7
161.4
493.9
160.8
539.8
177.0
634.6
79.8
187.5
44.7
0.0
109.3
0.0
153.7
0.0
228.7
7.4
293.1
98.8
311.8
84.7
344.5
86.7
332.3
103.8
223.8
97.6
207.9
118.3
127.9
25.7
3.2
0.0
7.6
0.0
11.0
0.0
31.7
21.1
7.6
68.2
5.9
93.7
3.8
149.3
10.5
208.2
1.4
203.2
2.0
286.8
28.5
84.6
Construccin
27.5
0.3
29.1
0.2
36.2
0.3
30.1
16.7
26.4
55.8
43.0
72.1
51.1
97.9
63.8
130.8
61.4
105.0
65.9
89.4
21.1
28.3
26.0
0.4
28.6
0.3
28.6
0.3
28.7
11.3
33.6
48.2
39.2
52.4
60.1
62.6
78.6
74.3
90.7
73.1
106.3
97.5
147.7
33.5
18.5
0.6
18.2
0.7
14.2
0.9
14.4
11.3
8.4
28.9
16.3
32.5
15.0
38.0
30.9
41.4
17.1
44.0
31.8
53.7
6.2
14.6
Hoteles y Restaurantes
16.6
0.1
18.6
0.1
39.6
0.1
16.4
8.9
13.4
25.9
15.7
28.6
18.6
30.4
32.1
32.2
32.5
33.2
20.6
32.0
6.2
8.7
17.8
3.0
17.8
3.3
19.3
3.4
12.7
17.2
10.1
46.5
13.6
53.5
16.1
58.5
14.4
69.9
18.9
82.8
18.0
85.0
8.6
21.0
17.9
0.2
16.9
0.2
23.9
0.3
3.7
6.2
3.9
30.3
4.9
37.2
6.1
35.4
9.8
39.0
9.6
41.4
7.6
43.3
2.5
11.4
Enseanza
4.6
0.0
6.9
0.0
7.1
0.0
1.7
2.6
1.2
13.1
1.7
12.9
1.8
14.3
2.8
16.6
2.5
17.1
1.6
19.5
0.2
3.7
7.5
0.3
6.9
0.2
5.7
0.2
7.4
3.7
1.9
5.2
1.3
5.6
1.5
6.2
1.3
6.2
1.2
7.0
1.5
11.5
0.4
2.5
0.7
0.7
0.4
0.0
0.1
0.1
0.0
0.6
0.0
0.8
0.0
0.9
0.0
0.8
0.0
0.9
0.0
1.1
0.0
0.2
19.8
0.7
9.3
0.5
9.7
0.5
3.0
1.9
0.5
3.1
0.9
2.7
0.2
2.4
0.2
2.4
0.2
2.4
0.9
2.5
0.4
0.8
1,270.4
22.7
1,460.1
23.8
1,565.5
24.8
1,891.6
344.8
1,675.0
1,569.9
2,034.1
2,084.8
2,425.5
2,720.9
2,697.4
3,052.0
2,252.8
3,193.9
2,242.9
3,484.4
1,128.2
1,009.2
TOTAL
propia
p con cifras de la Intendencia de Recaudacin y Gestin,, SAT.
FUENTE: Elaboracin p
/1 RIm p - Este rgimen fue denominado "General" hasta el 30/06/2004, despus de esa fecha es definido como "Optativo. La tasa del impuesto es del 31% sobre Renta Imponible
/2 IB - Este rgimen fue denominado "Optativo" hasta el 30/06/2004, despus de esa fecha es definido como "General" .La tasa del impuesto es del 5% sobe Ingresos Brutos
/3 Cifras al 31 de Marzo del 2011
Cuadro II.3
Recaudacin Anual del Impuesto Extraordinario y Temporal de Apoyo a los Acuerdos de Paz - Impuesto de
Solidaridad/2 clasificada de acuerdo a la base imponible utilizada para el pago
(Mill
(Millones
d
de Q
Quetzales)
l )
DESCRIPICIN
2004
2005
2006
2007
2008
2009
2010
2011/1
357.7
449.9
476.5
435.4
478.2
441.8
507.4
136.5
868.3
1,197.4
1,722.1
1,611.5
1,857.6
2,063.3
2,066.4
541.6
1,226.0
1,647.3
2,198.6
2,046.9
2,335.8
2,505.2
2,573.7
678.1
TOTAL
Cuadro II.4
RGIMEN
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
/2
2,738.9
3,281.9
3,389.6
4,078.2
3,886.4
4,598.6
6,196.5
6,446.9
6,765.6
7,441.1
2,323.4
Pequeo Contribuyente
104.7
101.1
107.6
124.6
135.1
178.2
187.5
197.1
213.4
235.8
69.8
Otros /1
266.6
297.6
273.3
220.8
228.0
211.5
263.0
306.4
266.1
318.2
180.1
3,110.2
3,680.6
3,770.5
4,423.6
4,249.6
4,988.3
6,647.0
6,950.4
7,245.1
7,995.1
2,573.3
Rgimen General
TOTAL
FUENTE: Elaboracin propia con base al informe de la recaudacin de la Intendencia de Recaudacin y Gestin, SAT.
Nota: Pueden existir diferencias por redondeo.
/1 En otros est contemplado los pagos de Inmuebles, Vehculos y Facturas Especiales.
/2 Cifras al 31 de Marzo del 2011
C d II
Cuadro
II.5
5
Comportamiento mensual de los dbitos/1 y crditos/2 fiscales del Rgimen General del IVA
(Millones de Quetzales)
MES
2001
DEB
2002
CRED
DEB
2003
CRED
DEB
2004
CRED
DEB
2005
CRED
DEB
2006
CRED
DEB
2007
CRED
DEB
2008
CRED
DEB
2009
CRED
DEB
2010
CRED
DEB
2011
CRED
DEB
/3
CRED
ENE
1,709.9
1,637.9
1,965.5
1,612.8
2,233.1
2,039.9
2,648.9
2,363.4
2,846.6
2,692.9
3,357.3
3,091.6
4,224.6
3,821.7
4,407.6
4,156.9
4,534.9
4,209.1
4,762.9
4,423.3
5,155.7
4,776.0
FEB
1,374.5
1,300.1
1,524.9
1,339.4
1,930.1
1,817.9
2,155.3
1,914.8
2,235.9
1,979.8
3,004.0
2,662.2
3,160.7
2,787.6
3,801.3
3,519.3
3,640.6
3,300.5
3,743.2
3,386.5
4,239.2
3,882.0
MAR
1,087.7
1,074.1
1,475.2
1,435.1
1,888.7
1,745.4
2,147.2
1,980.4
2,190.5
1,954.0
3,046.5
2,745.9
3,333.0
2,911.2
3,571.9
3,360.5
3,271.2
3,158.6
3,733.5
3,502.5
4,485.0
4,186.8
ABR
1,897.6
1,733.0
1,521.9
1,417.1
2,063.3
1,964.6
2,431.0
2,225.0
2,624.4
2,526.2
3,097.4
2,801.4
3,553.6
3,031.6
3,914.0
3,737.0
4,164.6
3,785.9
4,212.4
3,936.1
MAY
1,452.2
1,329.2
1,675.8
1,576.7
2,092.9
1,970.0
2,366.5
2,176.0
2,498.8
2,261.8
2,873.5
2,593.8
3,198.9
2,746.1
4,226.8
4,117.3
3,729.2
3,439.7
3,824.2
3,627.6
JUN
1,075.0
1,033.9
1,939.3
1,855.5
2,074.9
1,891.8
2,316.5
2,128.7
2,586.7
2,353.4
3,058.7
2,796.5
3,685.6
3,204.4
3,923.6
3,734.2
3,809.0
3,428.3
3,931.0
3,638.1
JUL
1,984.5
1,841.8
1,987.9
1,855.1
2,214.5
2,075.8
2,439.7
2,266.5
2,513.2
2,357.8
3,125.2
2,861.2
3,659.1
3,123.8
3,918.5
3,793.0
3,510.4
3,245.3
3,864.4
3,579.2
AGO
1,634.6
1,456.2
1,931.6
1,757.5
2,056.5
1,853.8
2,244.4
1,968.2
2,727.3
2,440.4
3,190.4
2,842.5
3,681.0
3,124.0
3,972.0
3,735.2
3,672.3
3,401.7
3,875.8
3,530.3
SEP
793.3
749.6
1,973.1
1,752.0
2,056.1
1,828.4
2,207.5
2,021.3
2,539.7
2,319.0
3,626.9
3,262.8
3,561.2
3,158.9
3,838.1
3,511.7
3,612.4
3,309.7
3,877.8
3,570.4
OCT
1,966.5
1,844.3
1,850.2
1,667.7
2,043.6
1,839.2
2,646.7
2,469.0
2,499.1
2,168.7
3,139.1
2,857.7
3,648.3
3,026.9
4,091.9
3,820.4
3,974.2
3,800.5
3,789.9
3,453.0
NOV
1,481.9
1,405.2
1,947.8
1,799.5
2,162.3
1,969.4
2,312.0
2,081.8
2,583.9
2,296.2
3,261.9
3,035.1
3,646.3
3,153.7
3,774.0
3,653.1
3,718.4
3,545.8
3,881.4
3,622.6
DIC
1,403.4
1,306.3
1,973.0
1,803.9
2,140.1
1,923.0
2,461.0
2,174.9
2,851.4
2,628.6
3,447.5
3,201.5
3,901.7
3,455.4
3,761.4
3,449.8
4,009.7
3,712.0
4,327.3
4,160.6
TOTAL
17,861.0 16,711.7 21,766.4 19,872.2 24,956.2 22,919.3 28,376.8 25,769.9 30,697.5 27,978.9 38,228.5 34,752.2 43,254.1 37,545.4 47,201.1 44,588.4 45,646.8 42,337.1 47,823.7 44,430.4 13,879.9 12,844.8
FUENTE: Elaboracin propia con base al informe de la recaudacin de la Intendencia de Recaudacin y Gestin, SAT.
redondeo.
Nota: Pueden existir diferencias por redondeo
/1 Dbitos Fiscales (DEB): Corresponde al IVA cobrado por los contribuyentes en sus ventas de bienes y servicios
/2 Crditos Fiscales (CRED): Corresponde al IVA pagado por los contribuyentes en sus compras de bienes y servicios en los mercados internos y externos
/3 Cifras al 31 de Marzo del 2011
Cuadro II.8
Parque
q
vehicular clasificado p
por modelo del vehculo
(En Unidades)
Participacin
2005
2006
2007
2008
2009
2010
2011/1
2012
38
0.0%
2011
16,072
34,527
1.6%
2010
2.9%
MODELO
2009
en 2011
6,850
53,516
60,124
13,968
62,924
81,361
82,551
3.9%
2008
21,976
97,445
119,286
123,543
123,919
5.9%
2007
31,702
122,385
146,463
150,887
152,765
152,981
7.3%
2006
26,970
111,083
128,219
131,853
134,051
135,654
135,942
6.4%
2005
73,673
83,293
85,080
86,888
88,696
90,286
90,715
4.3%
2004
58,184
60,762
62,909
64,975
67,467
70,168
70,730
3 4%
3.4%
2003
42,287
45,405
48,433
51,390
55,177
58,890
59,755
2.8%
2002
28,050
32,034
36,125
40,544
45,022
49,621
50,694
2.4%
2001
27,773
32,229
37,130
42,040
46,797
51,382
52,378
2.5%
2000
28,139
34,356
40,775
46,816
52,550
57,552
58,802
2.8%
1999
36,111
39,803
48,616
54,126
58,501
62,756
63,807
3.0%
1998
37 724
37,724
43 940
43,940
52 770
52,770
57 904
57,904
62 450
62,450
66 358
66,358
67 221
67,221
3 2%
3.2%
1997
29,834
37,987
44,186
49,332
53,485
56,823
57,638
2.7%
1996
32,571
38,734
44,669
49,006
52,266
55,084
55,739
2.6%
1995
43,046
50,529
58,165
63,918
68,095
71,554
72,281
3.4%
1994
43,403
50,595
58,705
65,179
70,070
74,231
75,220
3.6%
1993
41,376
46,417
53,008
57,671
60,909
63,745
64,412
3.1%
1992
34 291
34,291
37 902
37,902
43 376
43,376
47 048
47,048
49 723
49,723
51 863
51,863
52 365
52,365
2 5%
2.5%
1991
31,328
34,467
39,756
43,083
45,556
47,490
47,991
2.3%
1990
33,861
36,444
41,373
44,296
46,144
47,798
48,219
2.3%
1989
39,072
41,661
46,677
49,585
51,584
53,219
53,711
2.5%
392,375
412,929
443,812
456,483
463,979
472,304
476,308
22.6%
1988 Menor
TOTAL
1,080,068
1,302,272
1,558,145
1,760,013
1,912,469
Fuente: elaboracin propia con cifras de la Base de Datos del Sistema de Registro Fiscal de Vehculos, SAT.
Nota: a partir del 1 de Enero de 2005 un vehiculo se contabiliza dentro del parque vehicular si al mismo se le asign nuevo distintivo de circulacin
/1 Cifras al 31 de Marzo del 2011
2,064,035
2,108,068
100.0%
Cuadro II.9
2005
2006
2007
2008
2009
2010
2011/1
Composicin
de 2011
61,176
70,418
80,235
86,124
90,526
94,697
95,993
4.6%
334,429
384,366
438,687
476,739
505,782
532,032
538,740
25.6%
74,455
83,676
97,465
107,992
114,946
121,995
124,102
5.9%
125,794
146,663
171,442
190,860
209,100
227,135
231,734
11.0%
2,779
, 9
3,527
3,5
4,008
,008
4,526
,5 6
5,009
5,433
5,
33
5,661
5,66
0.3%
0
3%
12,004
13,592
15,628
16,617
18,012
19,052
19,598
0.9%
Gra
126
307
398
449
511
553
571
0.0%
Jeep
15,925
15,961
17,657
18,662
19,388
20,027
20,212
1.0%
167,643
259,541
358,005
447,068
508,999
575,645
596,975
28.3%
1,292
3,421
4,366
5,215
6,071
6,842
7,067
0.3%
283,793
319,912
369,343
404,830
433,183
459,650
466,404
22.1%
652
888
911
931
942
974
1,011
0.0%
1,080,068
1,302,272
1,558,145
1,760,013
1,912,469
2,064,035
2,108,068
100.0%
Automviles
Camiones, Cabezales y Transporte de Carga
Camionetas, Camionetillas y Paneles
Carretas Carretones
Carretas,
Carretones, Remolques
Remolques, etc
Furgones y Plataformas
Motocicletas
Otros
Pick-Up
Tractores y Minitractores
TOTAL
Vehculos, SAT
SAT.
Fuente: elaboracin propia con cifras de la Base de Datos del Sistema de Registro Fiscal de Vehculos
Nota: a partir del 1 de Enero de 2005 un vehiculo se contabiliza dentro del parque vehicular si al mismo se le asign nuevo distintivo de circulacin
/1 Cifras al 31 de Marzo del 2011
Cuadro II.10
2005
2006
2007
2008
2009
2010
2011/1
Composicin de
2011
Guatemala
El Progreso
Sacatepquez
Chimaltenango
Escuintla
Santa Rosa
Solol
Totonicapn
Quetzaltenango
Suchitepquez
Retalhuleu
San Marcos
H h t
Huehuetenango
Quich
Baja Verapaz
Alta Verapaz
Petn
Izabal
Zacapa
Chiquimula
Jalapa
Jutiapa
608,961
708,267
817,175
893,097
949,693
1,005,095
1,021,166
9,710
12,113
15,083
17,754
19,875
22,016
22,655
1.1%
18,205
22,075
26,435
29,966
32,244
34,609
35,327
1.7%
21,815
27,691
35,151
41,613
46,655
51,967
53,465
2.5%
50,464
67,886
85,563
99,265
108,840
119,885
122,682
5.8%
18,657
23,339
29,362
35,019
39,111
43,154
44,493
2.1%
6,332
7,833
9,726
11,077
12,104
13,325
13,672
0.6%
13,394
15,225
17,910
20,129
21,921
23,727
24,237
1.1%
75,774
90,969
109,737
124,892
135,701
145,871
148,755
7.1%
22,049
27,350
34,351
40,277
44,786
49,380
50,719
2.4%
18,078
22,834
29,007
34,756
38,771
42,380
43,421
2.1%
34,617
43,599
55,646
66,585
75,957
84,480
86,743
4.1%
28 683
28,683
37 270
37,270
46 626
46,626
54 237
54,237
60 082
60,082
65 078
65,078
66 454
66,454
3 2%
3.2%
13,982
18,123
23,573
28,067
31,731
35,759
36,912
1.8%
TOTAL
6,958
9,176
12,022
14,683
16,799
18,858
19,542
0.9%
12,276
14,872
17,935
20,779
23,219
26,595
27,727
1.3%
15,005
21,103
28,246
35,089
40,433
45,780
47,435
2.3%
23,804
30,349
37,581
44,177
49,329
54,962
56,340
2.7%
22,165
27,937
34,476
40,439
44,941
48,789
49,916
2.4%
20,799
25,730
31,474
36,363
40,317
44,370
45,897
2.2%
12,994
16,195
20,311
23,436
25,733
28,241
29,172
1.4%
25,346
32,336
40,755
48,313
54,227
59,714
61,338
2.9%
1,080,068
1,302,272
1,558,145
1,760,013
1,912,469
2,064,035
2,108,068
100.0%
Fuente: elaboracin propia con cifras de la Base de Datos del Sistema de Registro Fiscal de Vehculos, SAT.
Nota a partir del 1 de Enero de 2005 un vehiculo se contabiliza dentro del parque vehicular si al mismo se le asign nuevo distintivo de circulacin
Nota:
/1 Cifras al 31 de Marzo del 2011
48.4%
Cuadro II.11
P
Parque
vehicular
hi l clasificado
l ifi d por ti
tipo d
de combustible
b tibl
(En Unidades)
DESCRIPCIN
2005
2006
2007
2008
2009
2010
2011/1
Composicin de
2010
Gasolina
896,456
1,084,094
1,304,565
1,481,346
1,615,251
1,747,732
1,785,701
84.7%
Diesel
162,010
194,535
226,932
250,382
266,932
284,308
289,455
13.7%
21,601
23,643
26,648
28,285
30,286
31,995
32,912
1.6%
1,080,068
1,302,272
1,558,145
1,760,013
1,912,469
2,064,035
2,108,068
100.0%
Otro
TOTAL
Fuente: elaboracin propia con cifras de la Base de Datos del Sistema de Registro Fiscal de Vehculos, SAT.
Nota: a partir del 1 de Enero de 2005 un vehiculo se contabiliza dentro del parque vehicular si al mismo se le asign nuevo distintivo de circulacin
/1 Cifras al 31 de Marzo del 2011
Cuadro II.12
VEHICULOS
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011/2
47,537
54,263
62,628
94,999
119,982
134,877
115,311
97,393
92,775
20,395
Nuevos
18 659
18,659
25 428
25,428
32 662
32,662
34 171
34,171
36 689
36,689
35 834
35,834
28 088
28,088
16 912
16,912
19 456
19,456
5 378
5,378
Usados
28,878
28,835
29,966
60,828
83,293
99,043
87,223
80,481
73,319
15,017
13,736
19,710
37,239
60,379
106,918
98,644
91,214
44,882
76,292
18,302
Nuevos
12 250
12,250
18 851
18,851
36 163
36,163
58 799
58,799
104 073
104,073
94 522
94,522
86 459
86,459
40 036
40,036
69 974
69,974
15 950
15,950
Usados
1,486
859
1,076
1,580
2,845
4,122
4,755
4,846
6,318
2,352
61,273
73,973
99,867
155,378
226,900
233,521
206,525
142,275
169,067
38,697
MOTOCICLETAS
TOTAL
Fuente: Elaboracin propia con cifras de la Base de Datos de la Intendencia de Aduanas, SAT.
/1 Vehculo Nuevos se considera aquel cuyo modelo de fabricacin es igual o superior al ao de importacin
/2 Cifras al 31 de Marzo del 2011
Cuadro II.13
Recaudacin del Impuesto Sobre Distribucin de Bebidas clasificado por tipo de bebida
(Millones de Quetzales)
TIPO DE BEBIDA
BEBIDAS ALCOHLICAS
2002
/1
2003
2005
2004
2006
2007
2008
2009
2010
2011
/2
193.0
123.9
63.6
200.0
217.4
231.4
240.4
234.9
257.7
66.7
Cerveza
97.6
58.7
35.4
122.1
130.5
143.5
147.5
143.5
158.6
42.7
79.3
50.2
22.3
68.7
77.2
78.8
82.1
81.2
88.0
20.3
Vinos
5.4
5.2
2.5
6.1
7.3
7.3
7.5
8.5
8.8
2.9
Otros
10.6
9.9
3.3
3.0
2.5
1.9
3.4
1.7
2.3
0.7
111.5
162.0
165.9
172.1
184.5
195.2
196.5
200.2
219.5
58.4
0.4
3.8
5.3
7.3
8.4
6.3
5.8
5.8
5.8
1.3
Yogourt
0.4
0.1
0.1
0.2
0.4
0.3
0.7
0.5
0.8
0.2
24.4
141.3
143.0
142.8
151.6
166.5
167.3
171.3
186.2
49.8
BEBIDAS NO ALCOHLICAS
0.8
0.3
0.8
4.5
5.0
3.9
4.1
4.4
4.9
1.2
75.9
15.5
12.4
17.3
19.1
18.2
18.6
18.2
21.8
5.9
9.7
1.0
4.4
0.0
0.0
0.0
0.0
304.5
285.9
229.5
372.1
401.9
426.6
436.9
435.1
477.2
125.0
FUENTE: Elaboracin propia con base al informe de la recaudacin de la Intendencia de Recaudacin y Gestin, SAT.
Nota: Pueden existir diferencias por redondeo.
/1
En diciembre 2003 se derogan los decretos 7, 8 y 10 2002 quedando sin impuestos aplicables las bebidas alcohlicas, habilitndose de nuevo con la aprobacin del decreto 21-2004 en agosto del Ao 2004.
/2
Cuadro II.14
2002
/1
2003
2005
2004
2006
2007
2008
2009
2011
109.1
67.4
49.3
166.9
160.8
175.5
171.4
164.7
173.6
44.9
Cerveza
88.8
52.9
38.4
134.7
132.6
148.4
144.2
138.5
146.6
38.4
18.5
12.7
8.7
29.2
25.2
24.1
24.3
23.1
23.0
5.0
Vinos
1.4
1.4
1.8
2.2
2.3
2.1
1.9
2.4
2.4
1.0
Otros
0.5
0.3
0.4
0.7
0.6
0.9
0.9
0.8
1.6
0.5
729.5
1,000.6
1,035.6
1,074.4
1,152.1
1,221.4
1,229.1
1,246.1
1,375.2
363.5
91.6
46.9
66.1
77.0
82.8
78.6
72.2
71.4
73.0
15.8
0.5
1.4
1.1
0.8
0.7
3.4
6.9
5.3
7.8
2.3
480.5
784.9
794.6
821.9
879.9
925.2
929.4
952.8
1,035.1
276.6
7.9
2.5
6.4
24.0
26.4
32.2
34.2
36.4
41.0
10.1
94.9
154.6
123.6
150.5
161.9
181.8
186.4
180.2
218.3
58.7
54.1
10.3
43.7
0.2
0.4
0.2
0.0
838.6
1,068.0
1,084.8
1,241.2
1,312.9
1,396.8
1,400.5
1,410.8
1,548.8
408.4
BEBIDAS NO ALCOHLICAS
TOTAL
FUENTE: Elaboracin propia con base al informe de la recaudacin de la Intendencia de Recaudacin y Gestin, SAT.
Nota: Pueden existir diferencias por redondeo.
/1 En
/2
2010
diciembre 2003 se derogan los decretos 7, 8 y 10 2002 quedando sin impuestos aplicables las bebidas alcohlicas, habilitndose de nuevo con la aprobacin del decreto 21-2004 en agosto del Ao 2004.
Cuadro II.15
Recaudacin y base gravable del Impuesto a la Distribucin de Tabacos y Cigarrillos, clasificado por
orgen del producto
ORIGEN
Produccin Nacional
Gravados
Exentos
Importados
TOTAL
(Paquetes de 20 cajetillas)
(Millones Q.)
2002
2003
2004
2005
2006
2007
2008
2009
2010
5,796,943
6,091,927
5,469,986
5,570,659
5,228,301
5,294,617
4,639,452
4,060,544
3,956,327
1,252,431
5,777,991
6,074,974
5,451,788
5,554,661
5,213,039
5,279,876
4,626,008
4,044,443
3,934,065
1,246,657
18,952
16,953
18,198
15,998
15,262
14,741
13,444
16,101
22,263
5,773
2,362,650
2,897,300
2,979,696
3,391,696
3,413,050
3,306,850
3,705,300
3,300,900
3,594,720
1,009,904
8,159,593
8,989,227
8,449,682
8,962,355
8,641,351
8,601,467
8,344,752
7,361,444
7,551,047
2,262,335
195.47
207.45
195.95
202.87
203.24
219.96
195.87
192.90
195.76
46.37
67.09
70.82
68.21
109.14
118.07
135.27
146.50
147.00
150.95
25.48
262.56
278.27
264.16
312.01
321.31
355.23
342.37
339.90
346.72
71.85
2011/1
FUENTE: Elaboracin propia con base al informe de la recaudacin de la Intendencia de Recaudacin y Gestin, SAT.
Nota: Pueden existir diferencias por redondeo.
/1 Cifras al 31 de Marzo del 2011
Cuadro II.16
Recaudacin del Impuesto de Distribucin de Combustibles, clasificado por tipo de combustibles
(Millones de Quetzales)
TIPO COMBUSTIBLE
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
/1
Gasolina Superior
656.5
622.0
706.4
857.6
208.1
957.7
987.8
931.2
1,016.6
997.6
233.3
Gasolina Regular
364.6
333.2
348.6
452.8
100.3
473.0
519.2
532.2
634.8
635.3
163.5
Diesel
409.0
402.1
342.4
411.1
161.0
479.4
505.5
441.0
502.8
515.2
134.0
Bunker C
96.9
144.0
64.8
0.0
Keroseno
5.7
6.8
5.9
10.0
5.0
8.8
10.6
9.8
8.3
8.3
1.6
5.6
7.0
12.7
17.5
10.1
18.7
20.6
19.8
18.0
19.2
4.8
82.4
84.8
16.1
19.8
0.8
5.1
3.7
4.3
3.6
3.1
6.7
1,620.7
1,600.0
1,496.9
1,768.7
485.3
1,942.7
2,047.3
1,938.4
2,184.2
2,178.7
543.9
Otros
TOTAL
Cuadro II.17
Volumen de combustibles derivados del petrleo distribuidos en el pas y sujetos al pago del impuesto especfico
(Millones de Galones Americanos)
TIPO COMBUSTIBLE
2001
2002
2003
2004
2005
2006
2007
2008
2009
/1
2010
2011
Gasolina Superior
139.7
132.3
150.3
182.5
44.3
203.8
210.2
198.1
216.3
212.3
49.6
Gasolina Regular
79.3
72.4
75.8
98.4
21.8
102.8
112.9
115.7
138.0
138.1
35.5
Diesel
314.6
309.3
263.4
316.2
155.6
368.8
388.8
339.3
386.8
396.3
103.1
Bunker C
193 8
193.8
288 0
288.0
129 5
129.5
00
0.0
Keroseno
11.5
13.6
11.9
20.0
10.0
17.6
21.3
19.7
16.6
16.6
3.1
11.1
14.1
25.4
34.9
20.2
37.3
41.2
39.6
36.1
38.4
9.7
164.8
169.6
32.1
39.5
1.6
10.2
7.3
8.6
7.3
6.2
13.3
914.7
999.4
688.5
691.6
253.5
740.5
781.7
720.9
801.0
807.9
214.3
Otros
TOTAL
Cuadro II.18
2006
2007
2008
DESCRIPCION
2010
/1
2011
FEB
MAR
ABR
MAY
JUN
JUL
AGO
SEP
OCT
NOV
DIC
TOTAL
57.1
19.2
29.9
39.7
34.6
37.3
35.1
36.1
43.4
22.4
33.5
27.5
415.80
434.7
145.6
227.7
301.6
261.9
283.7
266.0
273.1
329.9
170.2
254.2
209.1
3,157.66
52 2
52.2
17 5
17.5
27 3
27.3
36 2
36.2
31 4
31.4
34 0
34.0
31 9
31.9
32 8
32.8
39 6
39.6
20 4
20.4
30 5
30.5
25 1
25.1
378 92
378.92
Total de Galones
29.8
11.0
16.1
17.9
14.3
16.6
14.7
15.0
20.3
12.8
18.1
16.4
202.96
30.4
28.8
41.4
21.8
56.4
44.6
44.9
35.9
38.5
35.7
48.8
61.1
488.32
233.4
222.1
318.8
167.4
430.8
342.9
344.3
274.8
296.2
276.2
373.4
465.9
3,745.96
28.0
26.6
38.3
20.1
51.7
41.2
41.3
33.0
35.5
33.1
44.8
55.9
449.52
Total de Galones
18.7
17.2
21.3
10.2
22.9
18.1
18.8
16.0
16.9
15.8
18.8
24.4
219.17
20.8
56.4
38.9
74.3
41.4
63.6
42.4
40.7
50.9
41.2
21.6
22.6
514.79
160.3
435.9
296.9
560.1
308.0
475.2
315.7
302.0
380.5
309.6
164.9
173.6
3,882.77
19.2
52.3
35.6
67.2
37.0
57.0
37.9
36.2
45.7
37.1
19.8
20.8
465.93
8.3
23.3
14.4
24.2
13.1
17.1
12.2
12.5
15.3
15.2
16.1
20.0
191.54
22.7
23.1
38.3
25.0
21.3
49.3
34.2
44.8
23.9
80.1
28.1
39.8
430.63
177.5
183.4
309.0
202.6
172.8
400.4
279.7
370.1
198.9
668.3
232.9
331.5
3,527.08
21.3
22.0
37.1
24.3
20.7
48.0
33.6
44.4
23.9
80.2
27.9
39.8
423.25
Total de Galones
17.5
17.2
27.8
15.9
12.0
24.3
18.1
21.0
12.1
33.0
13.2
20.1
232.17
Total de Galones
2009
ENE
25.3
40.4
34.1
62.4
35.6
36.7
47.6
58.9
40.4
43.3
28.1
63.2
516.08
211.8
331.4
273.8
499.6
284.6
293.7
381.5
471.8
326.6
349.2
224.9
504.5
4,153.36
25.4
39.8
32.9
60.0
34.1
35.2
45.8
56.6
39.2
41.9
27.0
60.5
498.40
Total de Galones
11.4
19.5
14.7
27.6
14.5
17.3
22.6
26.9
19.3
17.9
12.1
25.4
229.17
40.0
38.9
67.2
146.07
317.9
303.7
519.1
1,140.72
38.1
36.4
62.3
136.89
Total de Galones
15.7
14.8
21.2
51.71
Cuadro II.19
2006
2007
2008
DESCRIPCION
/1
ABR
MAY
JUN
JUL
AGO
SEP
OCT
NOV
DIC
TOTAL
10.0
20.5
21.0
14.1
18.5
14.2
15.1
28.0
11.1
13.0
15.1
206.51
197.1
76.2
156.0
159.3
106.5
140.3
107.4
114.6
212.9
84.7
98.6
114.9
1,568.51
23.6
9.1
18.7
19.1
12.8
16.8
12.9
13.8
25.5
10.2
11.8
13.8
188.22
Total de Galones
13.6
6.0
11.4
10.2
6.1
8.9
6.3
6.8
15.0
7.0
7.2
9.8
108.35
21.7
20.0
23.5
9.7
24.1
15.9
22.5
25.0
17.0
29.0
23.8
21.0
253.21
166.6
154.0
181.1
74.5
183.9
122.3
173.0
191.5
131.5
224.0
181.9
159.7
1,944.07
20.0
18.5
21.7
8.9
22.1
14.7
20.8
23.0
15.8
26.9
21.8
19.2
233.29
T t l de
Total
d Galones
G l
13 9
13.9
12 4
12.4
12 9
12.9
48
4.8
10 0
10.0
68
6.8
98
9.8
11 7
11.7
78
7.8
13 4
13.4
98
9.8
88
8.8
122 08
122.08
11.1
24.0
22.2
34.9
22.5
42.0
23.3
31.1
30.6
35.8
9.8
12.2
299.52
85.7
185.6
169.2
263.2
167.0
314.1
173.5
230.9
228.2
269.9
74.7
10.3
22.3
20.3
31.6
20.0
37.7
20.8
27.7
27.4
32.4
9.0
94.1 2,256.24
11.3
270.76
114.18
4.6
10.1
8.3
11.7
7.3
11.8
7.2
10.1
9.2
15.6
7.0
11.0
12 3
12.3
28 8
28.8
15 8
15.8
15 4
15.4
11 0
11.0
25 4
25.4
36 5
36.5
15 7
15.7
11 2
11.2
40 8
40.8
17 6
17.6
25 9
25.9
256 50
256.50
96.8
228.2
127.6
124.4
89.1
206.1
297.8
130.0
93.2
341.0
146.4
215.7
2,096.16
11.6
27.4
15.3
14.9
10.7
24.7
35.7
15.6
11.2
40.9
17.6
25.9
251.54
9.5
22.1
11.9
10.3
6.9
12.9
19.0
7.7
5.9
17.0
8.5
13.8
145.35
13.0
27.5
16.8
40.9
22.5
22.9
18.5
43.5
29.7
29.9
14.4
45.7
325.44
108 6
108.6
226 5
226.5
135 1
135.1
327 6
327.6
180 0
180.0
183 4
183.4
148 0
148.0
348 4
348.4
239 8
239.8
241 7
241.7
115 1
115.1
364 2
364.2
2 618 58
2,618.58
13.0
27.2
16.2
39.3
21.6
22.0
17.8
41.8
28.8
29.0
13.8
43.7
314.23
6.0
14.0
7.7
18.5
10.6
11.2
9.1
20.5
14.7
13.6
6.5
18.9
151.26
2011
MAR
25.9
Total de Galones
2010
FEB
Total de Galones
2009
ENE
25.1
34.9
42.3
102.33
199.8
273.1
326.4
799.33
24.0
32.8
39.2
95.92
Total de Galones
10.2
13.6
14.2
37.89
Cuadro II.20
2006
2007
2008
2009
2010
/1
2011
DESCRIPCION
ENE
FEB
MAR
ABR
MAY
JUN
JUL
AGO
SEP
OCT
NOV
DIC
TOTAL
60.9
53.1
60.5
67.5
78.6
36.0
80.1
53.5
43.1
93.7
32.6
44.8
704.35
463.1
403.2
460.6
512.1
595.2
273.6
607.0
404.8
327.5
713.1
247.6
340.8
5,348.47
55.6
48.4
55.3
61.5
71.4
32.8
72.8
48.6
39.3
85.6
29.7
40.9
641.82
Total de Galones
30.5
29.7
33.7
34.5
37.1
17.6
40.0
25.1
20.8
51.9
18.6
25.0
364.57
77.5
60.2
42.4
69.5
66.5
66.6
96.0
90.8
49.1
68.3
75.6
103.2
865.74
593.9
462.6
326.4
532.5
508.5
511.3
738.4
696.0
377.5
527.1
578.9
787.3
6,640.48
71.3
55.5
39.2
63.9
61.0
61.4
88.6
83.5
45.3
63.3
69.5
94.5
796.86
Total de Galones
45.8
35.4
23.7
35.6
33.5
31.2
42.6
41.7
21.9
28.8
28.8
39.1
408.07
64.2
62.0
120.3
114.6
110.7
130.4
84.5
106.6
55.4
59.3
49.1
53.0
1,010.29
495.5
478.9
920.5
863.7
822.9
978.6
630.5
789.7
413.5
446.4
375.9
407.8
7,623.92
59.5
57.5
110.5
103.6
98.7
117.4
75.7
94.8
49.6
53.6
45.1
48.9
914.87
24.0
23.2
39.5
34.8
29.9
30.3
20.8
29.5
18.1
20.3
31.3
32.5
334.07
42.6
57.9
51.3
49.3
27.6
75.9
80.0
44.4
49.8
106.8
56.7
90.9
733.08
333.1
459.8
412.9
399.3
223.2
617.0
654.1
367.1
413.2
891.8
471.0
756.4
5,998.92
40.0
55.2
49.5
47.9
26.8
74.0
78.5
44.1
49.6
107.0
56.5
90.8
719.87
Total de Galones
29.2
41.8
39.1
33.3
17.7
41.3
42.9
20.8
23.4
45.3
26.4
42.6
403.94
84.8
56.7
70.8
90.3
64.7
51.5
74.0
103.4
117.4
58.7
76.0
118.5
966.64
V l CIF QGT
Valor
709 1
709.1
463 9
463.9
570 4
570.4
722 9
722.9
517 7
517.7
412 9
412.9
591 8
591.8
829 9
829.9
946 1
946.1
474 1
474.1
608 4
608.4
944 7
944.7
7 791 92
7,791.92
85.1
55.7
68.4
86.7
62.1
49.5
71.0
99.6
113.5
56.9
73.0
113.4
935.03
Total de Galones
39.2
29.7
32.6
39.8
30.6
24.6
35.7
47.0
53.7
24.8
30.9
47.2
435.80
73.4
83.2
112.6
269.12
583.2
650.2
870.1
2,103.50
70 0
70.0
78 0
78.0
104 4
104.4
252 42
252.42
Total de Galones
27.7
29.5
36.6
93.88
Cuadro II.21
Base gravable y recaudacin del Impuesto Sobre la Distribucin de Cemento
(En Millones)
DESCRIPCIN / AO
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011/1
42.77
48.24
47.55
51.84
56.35
64.21
67.69
61.66
59.72
59.16
15.82
3.51
6.93
8.34
5.91
5.49
8.82
10.05
8.22
6.06
6.62
1.81
46.28
55.17
55.89
57.75
61.84
73.03
77.74
69.87
65.79
65.78
64.16
72.36
71.33
77.76
84.52
96.40
101.55
92.49
89.59
88.75
23.72
5.26
10.39
12.51
8.87
8.23
13.23
15.08
12.33
9.10
9.92
2.71
69.42
82.75
83.84
86.63
92.76
109.63
116.62
104.81
98.68
98.67
26.44
17.62
FUENTE: Elaboracin propia con base al informe de la recaudacin de la Intendencia de Recaudacin y Gestin, SAT.
Nota: Pueden existir diferencias por redondeo.
/1 Cifras al 31 de Marzo del 2011
Cuadro II.22
REGIN CENTRAL
2002
2003
1,145.9
2004
1,245.1
2005
1,381.3
2006
2007
2008
2009
2010
2011
/1
1,575.5
3,090.4
3,478.1
3,405.0
3,223.5
3,502.4
863.0
Central
152.9
195.6
237.8
429.1
1,742.3
1,951.9
1,892.0
1,775.2
1,882.8
503.4
E
Express
Areo
A
993 0
993.0
1 049 4
1,049.4
1 143 5
1,143.5
1 146 4
1,146.4
1 348 1
1,348.1
1 526 2
1,526.2
1 513 0
1,513.0
1 448 3
1,448.3
1 619 6
1,619.6
359 6
359.6
2,878.9
3,362.0
3,838.3
5,670.3
4,710.8
5,366.9
5,701.0
4,794.5
5,576.9
1,455.0
2,206.2
2,656.7
3,158.9
4,942.6
3,892.6
4,446.1
4,744.0
3,876.9
4,576.6
1,184.3
REGIN SUR
Puerto Quetzal
Valle Nuevo
157.7
50.6
51.6
56.1
61.2
59.4
57.7
54.7
58.3
13.3
Pedro de Alvarado
396.3
490.0
489.6
524.8
575.6
654.9
686.6
650.9
667.0
197.7
San Cristbal
118 6
118.6
164 6
164.6
138 2
138.2
146 8
146.8
181 5
181.5
206 5
206.5
212 8
212.8
212 0
212.0
275 0
275.0
59 7
59.7
2,955.4
2,977.2
3,282.1
3,412.9
2,763.9
3,204.6
3,248.4
2,715.1
3,129.7
816.2
REGIN NORORIENTE
Santo Toms
2,157.6
2,269.4
2,510.1
2,579.4
1,988.1
2,351.6
2,293.9
1,933.4
2,296.3
593.5
Puerto Barrios
693.8
607.1
642.8
700.9
607.6
700.0
792.3
617.5
651.6
179.1
Agua Caliente
52.4
55.4
77.8
69.0
100.9
79.4
84.2
68.5
74.8
12.2
La Ermita
44.3
38.3
40.1
43.5
49.5
51.1
49.9
52.1
58.9
16.2
4.8
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
Tikal
El Florido
2.4
4.9
9.1
15.9
13.4
19.4
23.2
34.0
40.6
14.0
Melchor de Mencos
0.0
2.0
2.2
4.1
4.3
3.0
4.9
9.5
7.2
1.1
0.2
0.1
997.4
984.2
1,032.5
1,008.5
962.6
1,136.6
1,200.0
1,114.4
1,286.0
345.7
Tecn Umn
716.4
694.6
758.3
817.9
755.0
911.2
1,011.5
926.9
1,103.6
308.8
El Carmen
277.0
287.0
272.4
187.0
205.4
222.8
185.0
184.2
177.9
35.8
La Mesilla
4.1
2.6
1.7
3.6
2.2
2.6
3.6
3.2
4.5
1.2
7,977.6
8,568.5
9,534.2
11,667.2
11,527.7
13,186.2
13,554.4
11,847.4
13,495.0
3,479.8
El ceibo
REGIN OCCIDENTE
TOTAL
Fuente: Elaboracin propia con cifras de la base de datos de la Intendencia de Aduanas, SIAG, SAT.
Cuadro II.23
REGIN CENTRAL
Central
Express Areo
REGIN SUR
Puerto Quetzal
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
/1
895.4
950.1
1,099.6
1,233.4
2,264.0
2,570.6
2,524.5
2,421.9
2,699.4
661.2
98.1
123.9
168.8
290.5
1,143.2
1,318.6
1,282.9
1,230.7
1,340.7
356.0
797 2
797.2
826 2
826.2
930 8
930.8
942 9
942.9
1 120 8
1,120.8
1 251 9
1,251.9
1 241 6
1,241.6
1 191 2
1,191.2
1 358 8
1,358.8
305 2
305.2
2,131.1
2,497.9
2,923.7
3,616.2
3,845.4
4,518.9
4,957.5
4,193.7
4,792.8
1,283.0
1,542.8
1,858.8
2,288.2
2,940.3
3,089.4
3,669.3
4,059.7
3,336.6
3,866.8
1,029.4
Valle Nuevo
149.6
48.2
48.3
51.7
56.0
54.7
51.7
49.5
52.5
12.7
Pedro de Alvarado
350.0
450.8
460.0
489.2
542.3
627.0
663.2
622.0
633.2
186.3
88.7
140.1
127.2
135.0
157.7
167.9
182.9
185.6
240.3
54.5
2,032.4
2,063.6
2,344.2
2,357.2
2,110.6
2,587.7
2,698.3
2,234.9
2,604.4
696.1
1,445.5
1,539.8
1,756.9
1,737.7
1,513.5
1,865.5
1,848.7
1,546.7
1,859.0
494.0
Puerto Barrios
496.6
428.7
468.4
496.4
452.0
578.5
694.8
529.3
570.2
160.0
Agua Caliente
49.2
51.9
69.0
62.8
79.8
72.1
78.9
65.0
71.2
11.4
La Ermita
34.9
37.1
39.3
42.6
49.2
50.1
49.5
51.7
57.8
16.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
San Cristbal
REGIN NORORIENTE
Santo Toms
Tikal
El Florido
4.8
4.9
9.0
14.7
13.0
19.2
22.5
33.6
39.7
13.8
Melchor de Mencos
1.4
1.2
1.6
2.9
3.1
2.3
3.9
8.5
6.3
0.7
0.1
0.1
El ceibo
REGIN OCCIDENTE
655.8
672.9
739.7
746.0
704.1
855.1
946.9
858.1
1,030.7
290.0
Tecn Umn
510 3
510.3
519 8
519.8
591 1
591.1
643 3
643.3
595 8
595.8
739 4
739.4
850 0
850.0
762 8
762.8
936 7
936.7
271 1
271.1
El Carmen
143.2
151.8
147.6
100.6
107.1
114.3
95.0
93.6
91.7
18.3
La Mesilla
2.3
1.4
0.9
2.1
1.3
1.4
1.8
1.6
2.3
0.6
5,714.7
6,184.5
7,107.1
7,952.7
8,924.2
10,532.3
11,127.2
9,708.6
11,127.3
2,930.3
TOTAL
Fuente: Elaboracin propia con cifras de la base de datos de la Intendencia de Aduanas, SAT.
Nota: Pueden existir diferencias por redondeo.
/1 Cifras al 31 de Marzo del 2011
Cuadro II.24
REGIN CENTRAL
Central
Express Areo
REGIN SUR
Puerto Quetzal
Valle Nuevo
2002
2003
250.3
2004
295.0
2005
2006
2007
2008
2009
/1
2010
2011
281.7
342.1
826.4
907.5
880.5
801.5
803.0
201.7
54.7
71.8
69.0
138.6
599.0
633.2
609.1
544.4
542.2
147.4
195.6
223.3
212.7
203.5
227.4
274.3
271.4
257.1
260.8
54.4
754.7
864.1
914.6
2,054.1
865.4
847.9
743.5
600.8
784.1
172.0
663.2
797.9
870.8
2,002.3
803.2
776.8
684.3
540.4
709.8
154.9
8.1
2.4
3.3
4.5
5.2
4.7
6.0
5.2
5.8
0.5
Pedro de Alvarado
53.4
39.3
29.6
35.6
33.3
27.8
23.4
28.9
33.8
11.4
San Cristbal
30.0
24.5
11.0
11.8
23.8
38.6
29.9
26.4
34.7
5.2
REGIN NORORIENTE
916.4
913.5
938.0
1,055.8
653.3
616.9
550.1
480.2
525.3
120.1
Santo Toms
705.6
729.7
753.2
841.7
474.6
486.1
445.2
386.7
437.3
99.5
Puerto Barrios
197.2
178.4
174.4
204.5
155.6
121.5
97.5
88.2
81.4
19.1
Agua Caliente
3.1
3.5
8.8
6.3
21.1
7.4
5.3
3.5
3.6
0.8
La Ermita
94
9.4
12
1.2
09
0.9
08
0.8
04
0.4
10
1.0
04
0.4
04
0.4
10
1.0
02
0.2
Tikal
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
El Florido
0.1
0.1
0.0
1.2
0.4
0.2
0.7
0.5
0.9
0.1
Melchor de Mencos
1.0
0.7
0.6
1.2
1.2
0.7
1.0
0.9
0.9
0.3
0.1
0.1
El ceibo
REGIN OCCIDENTE
341.6
311.3
292.8
262.5
258.4
281.6
253.2
256.3
255.3
55.7
Tecn Umn
206.1
174.8
167.2
174.6
159.2
171.8
161.5
164.1
166.9
37.7
El Carmen
133.8
135.3
124.8
86.4
98.3
108.5
89.9
90.6
86.2
17.5
La Mesilla
1.8
1.2
0.8
1.5
1.0
1.2
1.7
1.6
2.2
0.6
2,262.9
2,383.9
2,427.1
3,714.5
2,603.5
2,653.9
2,427.2
2,138.8
2,367.7
549.5
TOTAL
Fuente: Elaboracin propia con cifras de la base de datos de la Intendencia de Aduanas, SAT.
Nota: Pueden existir diferencias por redondeo.
/1 Cifras al 31 de Marzo del 2011
Cuadro II.25
Importacin Definitiva
Exentas o Bajo Franquicia
Perfeccionamiento Activo /1
Zonas Francas /2
Otras Importaciones
TOTAL
/3
MILLONES DE DLARES
TOTAL
MILLONES DE QUETZALES
2002
2003
2004
2005
2007
2008
2009
2010
2011
/4
5,813.97
6,200.80
7,161.30
8,208.22
9,450.01
11,077.51
11,934.60
9,644.72
11,221.06
3,052.03
124.73
131.54
140.70
181.39
209.03
426.43
190.31
131.75
187.62
64.32
1,435.48
1,459.81
1,733.50
1,706.57
1,898.23
1,768.01
1,694.03
1,427.60
1,702.72
471.88
411.69
475.70
608.43
667.06
654.30
817.18
951.23
701.10
695.42
188.39
76.46
109.90
49.32
48.24
54.49
80.20
69.26
35.25
25.82
4.21
7,862.33
8,377.75
9,693.23
10,811.49
12,266.07
14,169.34
14,839.44
11,940.42
13,832.64
3,780.83
7.8018
7.9270
7.9314
7.6214
7.5942
7.6836
7.5662
8.1673
8.0528
7.8210
61,340.05
66,410.34
76,880.89
82,398.76
93,150.69
108,871.18
112,277.91
97,521.26
111,391.42
29,569.98
Fuente: elaboracin propia con cifras de la Base de Datos de la Intendencia de Aduanas, SAT.
Nota: pueden existir diferencias por redondeo.
/1 Decreto Nmero 29-89 del Congreso de la Repblica de Guatemala, Ley de Fomento y Desarrollo de la Actividad Exportadora y de Maquila.
/2 Decreto Nmero 65
65-89
89 del Congreso de la Repblica de Guatemala
Guatemala, Ley Nacional de Zonas Francas
Francas.
/3 Incluye: Reimportaciones, Importaciones temporales para Convenciones etc.
/4 Cifras al 31 de Marzo del 2011
2006
Cuadro II.26
Valor CIF de las importaciones gravadas, clasificadas por seccin del Sistema Arancelario Centroamericano
(Millones de US$)
2003
2004
2005
2006
110.5
114.1
140.8
154.5
181.7
206.9
214.6
201.5
240.0
60.0
Seccin II, Productos del Reino Vegetal (Plantas, hortalizas, productos de molineria)
245.6
251.7
280.5
292.9
344.6
446.7
585.5
457.0
475.5
156.2
71.8
88.0
93.3
70.9
87.5
126.9
177.7
133.1
154.8
40.3
Seccin IV, Productos de las Industrias alimentarias; bebidas, lquidos alcohlicos y tabaco
349.8
392.3
431.9
473.8
530.6
633.2
719.2
689.1
801.6
211.6
792.8
976.2
1,181.9
1,660.8
1,951.8
2,462.9
2,833.5
2,198.8
2,452.0
771.5
806.9
857.1
931.2
1,042.2
1,057.4
1,233.7
1,454.8
1,292.5
1,483.4
372.3
2007
2008
2009
2010
/1
2002
2011
375.3
413.1
492.7
565.4
626.9
717.9
733.8
597.6
744.7
207.1
20 0
20.0
19 0
19.0
20 5
20.5
25 9
25.9
28 5
28.5
29 1
29.1
25 6
25.6
21 2
21.2
28 1
28.1
59
5.9
Seccin IX, Madera, Carbn vegetal y Manufacturas de madera; Corcho y sus manufacturas
14.3
15.2
16.9
21.0
25.0
29.8
31.1
23.2
24.5
6.2
305.1
314.1
341.4
375.3
406.4
433.3
466.8
425.4
478.9
125.1
189.7
175.4
199.7
230.5
250.6
270.7
259.5
233.9
284.9
74.0
Seccin XII, Calzado, sombreros y dems tocados, paraguas, quitasoles, bastones y sus partes
54.1
53.6
65.4
83.8
89.5
93.8
91.9
86.8
104.6
24.4
82.8
85.0
89.0
102.8
119.7
131.6
122.1
106.0
111.8
29.6
7.8
7.5
8.5
9.9
10.3
14.1
11.3
10.1
11.8
2.4
TOTAL
Fuente: Elaboracin propia con cifras de la base de datos de la Intendencia de Aduanas, SAT.
redondeo.
Nota: Pueden existir diferencias por redondeo
/1 Cifras al 31 de Marzo del 2011
398.0
416.8
544.9
621.8
704.7
850.6
977.3
565.5
732.3
211.0
1,163.3
1,083.6
1,255.8
1,390.2
1,756.9
2,080.3
1,966.7
1,616.3
1,963.3
462.9
628.3
726.2
835.8
817.5
958.6
961.7
892.8
673.7
789.3
212.0
83.4
90.5
92.3
99.5
121.1
129.5
128.7
120.3
120.4
30.1
5.5
5.9
5.3
5.6
7.5
10.6
11.1
7.9
6.7
1.5
108.8
115.2
133.0
146.4
159.2
177.1
188.7
144.6
167.4
36.2
0.2
0.2
0.4
17.5
31.5
37.0
41.7
40.2
45.0
12.0
5,814.0
6,200.8
7,161.3
8,208.2
9,450.0
11,077.5
11,934.6
9,644.7
11,221.1
3,052.0
Cuadro II.27
II 27
Recaudacin sobre Derechos Arancelarios, clasificadas por seccin del Sistema Arancelario Centroamericano
(Millones de Quetzales)
/1
2002
2003
2004
2005
2006
2007
2008
2009
2010
86.7
86.5
99.8
104.8
106.1
94.5
95.2
89.6
100.1
20.6
87.8
85.6
81.0
84.3
66.5
47.7
32.1
45.6
40.5
11.5
2011
16.0
5.6
7.4
6.8
7.2
6.4
7.7
7.3
7.0
2.9
Seccin IV, Productos de las Industrias alimentarias; bebidas, lquidos alcohlicos y tabaco
178.4
175.4
189.2
179.7
171.5
175.2
156.8
154.3
164.6
33.1
240.5
255.4
117.1
1,369.1
71.0
60.7
69.9
48.2
56.9
13.8
198.5
193.3
195.6
192.1
194.5
210.6
216.3
204.5
237.0
49.6
95.8
110.8
110.2
119.1
127.3
140.4
130.8
135.3
154.2
31.9
16.7
14.8
17.1
21.1
24.5
28.6
22.7
19.6
25.6
5.4
7.4
8.5
10.6
12.4
14.2
17.3
17.6
15.4
15.2
3.5
49.0
50.3
52.7
53.0
48.0
60.9
45.2
43.3
41.6
9.4
Seccin IX, Madera, Carbn vegetal y Manufacturas de madera; Corcho y sus manufacturas
Seccin X, Pastas de Madera, papel o cartn y sus aplicaciones
174.1
147.3
136.9
161.3
210.9
209.3
171.4
153.0
183.9
42.9
Seccin XII, Calzado, sombreros y dems tocados, paraguas, quitasoles, bastones y sus partes
78.4
73.6
66.9
90.6
100.9
99.6
91.6
92.5
121.2
24.1
S
Seccin
XIII, Manufacturas
f
de piedra, yeso, productos cermicos; vidrio y sus manufacturas
f
40 9
40.9
44 8
44.8
49 5
49.5
52 4
52.4
58 5
58.5
62 2
62.2
54 0
54.0
44 1
44.1
47 0
47.0
11 3
11.3
7.2
5.8
7.3
8.9
9.7
11.6
10.8
9.3
12.0
2.4
70.2
74.5
84.7
86.1
87.2
110.2
113.1
85.5
96.7
26.4
Seccin XVI, Maquinas y aparatos (grabacion, reproduccion de sonido e imagen), material elctrico
189.7
202.4
225.7
225.6
251.9
274.5
240.1
197.2
219.8
42.0
Seccin XVII, Material de Transporte (Vehiculos , tractores etc, Aeronaves, y sus partes)
595.2
708.3
817.3
775.4
865.8
830.1
733.5
615.2
656.2
179.4
17.9
19.6
21.8
20.0
21.5
21.4
20.4
18.5
18.4
4.1
8.5
9.5
8.5
7.2
9.2
13.3
12.0
8.6
6.9
1.4
104.0
111.7
127.5
136.4
142.3
161.7
165.0
132.5
144.6
29.0
0.2
0.2
0.3
8.1
14.8
17.9
21.1
19.3
18.2
4.7
2,262.9
2,384.0
2,427.1
3,714.5
2,603.5
2,653.9
2,427.2
2,138.8
2,367.7
549.5
TOTAL
Fuente: Elaboracin propia con cifras de la base de datos de la Intendencia de Aduanas, SAT.
N t P
Nota:
Pueden
d existir
i ti dif
diferencias
i por redondeo
d d
/1 Cifras al 31 de Marzo del 2011
Cuadro II.28
Recaudacin de IVA importaciones, clasificadas por seccin del Sistema Arancelario Centroamericano
(Millones de Quetzales)
SECCIN DEL SISTEMA ARANCELARIO CENTROAMERICANO
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011/1
113.9
118.9
145.9
153.9
178.3
202.1
206.4
212.5
269.4
58.7
Seccin II, Productos del Reino Vegetal (Plantas, hortalizas, productos de molineria)
240.5
249.7
276.7
278.0
322.1
417.6
536.2
453.5
465.3
147.7
69.1
84.4
89.7
65.6
80.6
117.8
162.2
143.9
165.3
38.1
Seccin IV, Productos de las Industrias alimentarias; bebidas, lquidos alcohlicos y tabaco
348.9
394.2
433.8
454.9
504.1
604.9
672.3
713.5
813.9
202.8
771.1
959.2
1,139.0
1,683.3
1,787.2
2,278.1
2,576.2
2,164.6
2,359.2
725.5
779.2
838.5
909.7
976.2
986.9
1,162.8
1,346.8
1,288.9
1,470.1
355.4
362.8
406.3
482.2
531.3
586.6
678.8
682.3
598.9
758.8
198.3
S
Seccin
i VIII
VIII, Pieles,
Pi l
Cueros,
C
P
Peletera
l t y manufacturas
f t
de
d estas
t Materias
M t i
20 7
20.7
19 9
19.9
21 6
21.6
26 2
26.2
28 9
28.9
30 3
30.3
26 0
26.0
22 7
22.7
28 8
28.8
62
6.2
Seccin IX, Madera, Carbn vegetal y Manufacturas de madera; Corcho y sus manufacturas
14.2
15.5
17.3
20.7
24.5
29.5
30.4
24.5
25.5
6.3
291.6
304.8
331.3
349.6
376.1
406.8
429.8
425.6
481.6
118.6
198.5
184.6
206.5
230.2
253.7
274.7
256.4
249.2
308.3
74.5
Seccin XII, Calzado, sombreros y dems tocados, paraguas, quitasoles, bastones y sus partes
60.1
59.8
70.3
87.5
93.6
98.4
94.5
95.0
114.2
25.7
Seccin XIII, Manufacturas de piedra, yeso, productos cermicos; vidrio y sus manufacturas
82.4
86.3
90.6
100.3
116.1
128.8
117.3
108.6
112.1
29 1
29.1
8.2
7.9
9.0
10.1
10.6
14.3
11.5
11.0
12.6
2.5
381.0
405.4
528.8
579.0
652.6
797.5
899.9
566.0
721.2
201.0
1,111.9
1,055.1
1,222.3
1,298.5
1,631.3
1,951.0
1,816.3
1,589.6
1,864.8
439.9
659.6
775.8
893.6
840.7
977.5
986.3
900.6
717.0
811.3
220.5
80.2
88.4
90.5
93.4
113.0
122.0
119.4
118.5
115.5
28.7
6.1
6.8
6.1
6.0
7.9
11.4
11.5
8.6
7.2
1.6
114.4
123.0
141.8
150.3
162.2
182.7
190.9
154.9
176.6
37.5
0.2
0.2
0.4
17.0
30.5
36.3
40.3
41.6
45.6
11.8
5,714.7
6,184.5
7,107.1
7,952.7
8,924.2
10,532.3
11,127.2
9,708.6
11,127.3
2,930.3
TOTAL
Fuente: Elaboracin propia con cifras de la base de datos de la Intendencia de Aduanas, SAT.
Nota: Pueden existir diferencias por redondeo
/1 Cifras al 31 de Marzo del 2011
Cuadro II.29
Valor CIF de las importaciones clasificado por Intervalo de tasa DAI, perodo 2002 -2011
(Millones de US$)
Intervalo1
2002
2003
2004
2005
2006
2007
2008
2009
2011/2
2010
3,296.2
3,787.1
4,551.3
4,860.2
6,431.5
7,957.4
8,915.8
7,087.9
8,496.7
2,413.3
0a5
698.2
629.9
684.8
712.7
761.4
928.2
1,060.0
972.3
928.0
206.2
5 a 10
689.1
558.3
690.7
784.9
871.5
754.6
641.0
520.0
590.4
158.7
10 a 15
744 0
744.0
749 4
749.4
904 2
904.2
1 211 7
1,211.7
1 071 7
1,071.7
1 138 7
1,138.7
1 072 3
1,072.3
865 0
865.0
1 006 9
1,006.9
217 7
217.7
15 a 20
332.0
347.3
308.6
288.7
306.5
292.1
244.3
197.3
197.5
55.8
20 a 25
39.6
84.9
0.4
0.0
0.9
0.6
0.0
0.4
0.1
0.0
25 a 30
0.0
0.0
1.7
6.1
6.0
5.7
0.9
0.8
0.9
0.1
30 a 35
3.2
3.0
2.3
0.0
0.2
0.0
0.0
35 a 40
11.6
40.9
17.3
343.9
0.2
0.3
0.3
1.1
0.5
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
5,814.0
6,200.8
7,161.3
8,208.2
9,450.0
11,077.5
11,934.6
9,644.7
11,221.1
3,052.0
Mayor de 40
TOTAL