CAPÍTULO III Sector Fiscal CUADRO 3.1.

OPERACIO

INGRESOS TOTALES
AÑO
OPERACIONES CONSOLIDADAS DEL SECTOR PÚBLICO NO FINANCIERO 2012 87,990
(En millones de bolivianos) (1990-2015) 2013 103,739
2014 117,278

2015 109,041
DETALLE 2012 2013 2014 2015(p) 2016 100,774

INGRESOS TOTALES 87,990.0 103,738.8 117,277.5 109,041.4

INGRESOS CORRIENTES 86,736.8 103,026.5 116,530.6 108,180.9 600,000
INGRESOS TRIBUTARIOS 34,198.1 39,974.0 45,279.4 47,130.0
RENTA INTERNA 30,914.1 36,221.3 41,024.4 43,022.9
Empresas Capitalizadas 0.0 0.0 0.0 0.0 100,774 100,343
500,000
Otros 30,914.1 36,221.3 41,024.4 43,022.9
RENTA ADUANERA 2,317.0 2,710.2 2,952.4 3,119.3
REGALIAS MINERAS 967.0 1,042.6 1,302.5 987.8
IMPUESTOS S/ HIDROCARBUROS 2,447.9 2,891.3 3,024.4 3,076.8 400,000
109,041 108,181
IVA e IT / IDH (1) 0.0 0.0 0.0 0.0
IEHD 2,447.9 2,776.5 2,918.3 2,995.7
Regalías 0.0 114.7 106.1 81.1 300,000 117,278 116,531
HIDROCARBUROS 39,560.6 47,035.8 52,174.3 39,332.5
Merc.Interno (2) 15,918.9 17,033.3 18,080.4 18,824.1
Merc.Externo (3) 23,641.7 30,002.5 34,094.0 20,508.4 200,000 103,739 103,026
OTRAS EMPRESAS 5,393.3 6,397.6 7,519.9 7,280.4
Merc.Interno (4)
3,777.9 4,662.6 5,524.7 5,809.1
Merc.Externo (5) 1,615.4 1,735.0 1,995.1 1,471.3 100,000
87,990 86,737
TRANSFERENCIAS CORRIENTES 1,770.6 2,174.5 2,698.0 3,294.8
OTROS INGRESOS CORRIENTES 3,366.3 4,553.3 5,834.6 8,066.4
Ventas de Empr. de Corp. 0.0 0.0 0.0 0.0
0 431
747
712
1,253
Recuperación de Préstamos 0.0 0.0 258.0 0.0 INGRESOS TOTALES INGRESOS CORRIENTES INGRESOS860
DE CAPITA
Otros Ingresos (6) 3,366.3 4,553.3 5,576.6 8,066.4
INGRESOS DE CAPITAL 1,253.2 712.3 746.9 860.5
Donaciones 0.0 0.0 674.5 802.5 -100,000
Otros Ingresos de capital 1,253.2 712.3 72.5 57.9

EGRESOS TOTALES 84,702.0 102,362.7 124,946.7 124,703.5

EGRESOS CORRIENTES 59,446.2 67,907.7 80,670.1 84,527.7
SERVICIOS PERSONALES 18,082.6 20,775.8 25,382.1 30,400.3
Indemnizaciones 321.8 376.1 329.7 341.9
Beneméritos 143.4 132.3 122.5 113.7
Resto de Remuneraciones 17,617.4 20,267.4 24,929.8 29,944.8
BIENES Y SERVICIOS 25,785.4 29,529.3 36,842.7 33,364.4
Contratistas 0.0 0.0 0.0 0.0
Otros 25,785.4 29,529.3 36,842.7 33,364.4
INTERESES DEUDA EXTERNA 573.9 774.4 996.4 1,120.6
INTERESES DEUDA INTERNA 1,313.5 699.1 892.4 1,078.8
Pérdidas BCB (229.7) (686.8) (464.0) (294.6)
Otros 1,543.2 1,385.9 1,356.4 1,373.5
TRANSFERENCIAS CORRIENTES 11,497.6 12,704.7 13,660.1 13,778.7
Emisión de Cert. Fiscales 1,314.7 1,449.0 1,309.8 1,206.2
Rentistas (7) 5,374.4 5,173.5 6,037.4 6,956.1
Ots.Transf. al S.Privado 4,808.6 6,082.2 6,312.9 5,616.4
OTROS EGRESOS CORRIENTES 2,145.7 3,706.4 2,437.5 4,015.5
Universidades (8) 0.0 0.0 0.0 0.0
Créd.de Ajuste Estruct.(SAC) 0.0 0.0 0.0 0.0
Concesión de Préstamos 764.0 1,755.4 406.7 70.1
DIFEM 0.0 0.0 0.0 0.0
Otros 1,381.8 1,950.9 2,030.8 3,945.5
GASTOS NO IDENTIFICADOS 47.4 (282.0) 458.9 769.2
EGRESOS DE CAPITAL 25,255.8 34,455.0 44,276.6 40,175.8
SUP (DEF) CORRIENTE 27,290.6 35,118.8 35,860.5 23,653.3
SUP (DÉF) GLOBAL 3,288.0 1,376.1 (7,669.2) (15,662.1)
FINANCIAMIENTO (3,288.0) (1,376.1) 7,669.2 15,662.1
CRÉDITO EXTERNO NETO 4,342.7 5,268.5 3,072.3 3,807.9
DESEMBOLSOS 10,384.6 8,525.4 5,204.9 7,001.3
PAGO ESP. DE ARGENTINA/ DES.L.DE DES. (9) 0.0 0.0 0.0 0.0
AMORTIZACIONES (5,949.2) (2,256.3) (1,947.2) (2,857.8)
INTERESES NO PAGADOS 0.0 0.0 0.0 0.0
PAGO MORA 0.0 0.0 0.0 0.0
ATRASOS ARGENTINA 0.0 0.0 0.0 0.0
DEUDA BRASIL SUIZA/Alivio Deuda Ext. Hipc (10) 0.0 0.0 0.0 0.0
OTROS (DEP. ENTEL)/APORTE ACC. (92.7) (1,000.5) (185.4) (335.7)
CRÉDITO INTERNO NETO (7,630.6) (6,644.6) 4,596.9 11,854.2
BANCO CENTRAL (6,259.9) (5,039.6) 4,203.7 13,325.5
Cuasifiscal (229.7) (686.8) (464.0) (294.6)
Resto (6,030.2) (4,352.8) 4,667.6 13,620.1
CONTRATISTAS 0.0 0.0 0.0 0.0
DEUDA FLOTANTE 450.3 (1,313.0) 1,836.5 (90.9)
OTROS (1,821.0) (292.0) (1,443.2) (1,380.3)
Certificados Fiscales 696.6 2,576.2 657.6 (615.4)
Depósitos no Corrientes (71.7) (6.7) (28.2) 75.1
Lt's, Mutuales y BT's. (981.1) (86.4) 2,458.8 517.5
Bonos AFP's (1,375.0) (1,620.7) (1,895.5) (1,557.4)
Otros (90.0) (1,154.3) (2,635.9) 199.9
SUP (DÉF) PRIMARIO (11) 5,175.4 2,849.6 (5,780.4) (13,462.7)
FUENTE: Ministerio de Economía y Finanzas Públicas
(1) Desde Junio de 2005 se recauda el IDH según la Nueva Ley de Hidrocarburos.
(2) Desde Mayo de 2006, YPFB realiza operaciones de mayorista.
(3) Desde 2005 no se registran venta mercado externo y contratistas por tratarse de operaciones de empresas capitalizadas. En 2007 se incluye la facturación de la venta de gas y petóleo de YPFB.
(4) En Mayo de 2007 por el D.S.29117 se determinó que COMIBOL explote la reserva fiscal, que actualmente incluye las operaciones mineras en Huanuni.
(5) Mediante D.S.29026 en Febrero 2007 se nacionalizó la Empresa Metalúrgica Vinto, asumiendo nuevamente operaciones como entidad estatal desde su transferencia al sector privado en 2004.
(9) Líneas de Desarrollo: el 2004 se realiza la devolución por parte del BCB de la línea de crédito IDA 1925-BO del Banco Mundial al TGN.
(p) Preliminar
 OPERACIONES CONSOLIDADAS DEL SECTOR PÚBLICO NO FINANCIERO
(En millones de bolivianos) (2012-2016)

INGRESOS CORRIENTES INGRESOS DE CAPITAL EGRESOS TOTALES EGRESOS CORRIENTES EGRESOS DE CAPITAL SUP (DÉF) GLOBAL

86,737 1,253 84,702 59,446 25,256 3,288

103,026 712 102,363 67,908 34,455 1,376
116,531 747 124,947 80,670 44,277 -7,669

108,181 860 124,704 84,528 40,176 -15,662

100,343 431 116,138 76,036 40,102 -15,364

000

116,138
100,774 100,343
000
2016

124,704
000
109,041 108,181
76,036 2015

117,278 116,531 124,947

000
84,528 2014

000 80,670
103,739 103,026 102,363 40,102 2013

67,908 40,176
000 44,277
87,990 86,737 84,702 2012
59,446 34,455
25,256
0 431
747
712
1,253 1,376
3,288
-7,669
ESOS TOTALES INGRESOS CORRIENTES INGRESOS860
DE CAPITAL EGRESOS TOTALES EGRESOS CORRIENTES EGRESOS DE CAPITAL SUP (DÉF) GLOBAL
-15,364
-15,662

000
 INGRESOS TOTALES Y CORRIENTES CONSOLIDADAS DEL SECTOR PÚBLICO NO FINA
(En millones de bolivianos) (2012-2016)

AÑO INGRESOS TOTALES INGRESOS CORRIENTES INGRESOS TRIBUTARIOS IMPUESTOS S/ HIDROCARBUROS HIDROCARBUROS

2012 87,990 86,737 34,198.1

2013 103,739 103,026 39,974.0
2014 117,278 116,531 45,279.4

2015 109,041 108,181 47,130.0

2016 100,774 100,343
DEL SECTOR PÚBLICO NO FINANCIERO
(2012-2016)

OTRAS EMPRESAS TRANSFERENCIAS CORRIENTES OTROS INGRESOS CORRIENTES

OPERACIONES CONSOLIDADAS DEL SECTOR PÚB
(En millones de bolivianos) (1990-2

DETALLE

INGRESOS TOTALES
INGRESOS CORRIENTES
INGRESOS TRIBUTARIOS
RENTA INTERNA
Empresas Capitalizadas
Otros
RENTA ADUANERA
REGALIAS MINERAS
IMPUESTOS S/ HIDROCARBUROS
IVA e IT / IDH (1)
IEHD
Regalías
HIDROCARBUROS
Merc.Interno (2)
Merc.Externo (3)
OTRAS EMPRESAS
Merc.Interno (4)

Merc.Externo (5)
TRANSFERENCIAS CORRIENTES
OTROS INGRESOS CORRIENTES
Ventas de Empr. de Corp.
Recuperación de Préstamos
Otros Ingresos (6)
INGRESOS DE CAPITAL
Donaciones
Otros Ingresos de capital

EGRESOS TOTALES
EGRESOS CORRIENTES
SERVICIOS PERSONALES
Indemnizaciones
Beneméritos
Resto de Remuneraciones
BIENES Y SERVICIOS
Contratistas
Otros
INTERESES DEUDA EXTERNA
INTERESES DEUDA INTERNA
Pérdidas BCB
Otros
TRANSFERENCIAS CORRIENTES
Emisión de Cert. Fiscales
Rentistas (7)

Ots.Transf. al S.Privado
OTROS EGRESOS CORRIENTES
Universidades (8)
Créd.de Ajuste Estruct.(SAC)
Concesión de Préstamos
DIFEM
Otros
GASTOS NO IDENTIFICADOS
EGRESOS DE CAPITAL
SUP (DEF) CORRIENTE
SUP (DÉF) GLOBAL
FINANCIAMIENTO
CRÉDITO EXTERNO NETO
DESEMBOLSOS
PAGO ESP. DE ARGENTINA/ DES.L.DE DES. (9)
AMORTIZACIONES
INTERESES NO PAGADOS
PAGO MORA
ATRASOS ARGENTINA
DEUDA BRASIL SUIZA/Alivio Deuda Ext. Hipc (10)
OTROS (DEP. ENTEL)/APORTE ACC.
CRÉDITO INTERNO NETO
BANCO CENTRAL
Cuasifiscal
Resto
CONTRATISTAS
DEUDA FLOTANTE
OTROS
Certificados Fiscales
Depósitos no Corrientes
Lt's, Mutuales y BT's.
Bonos AFP's
Otros
SUP (DÉF) PRIMARIO (11)
NES CONSOLIDADAS DEL SECTOR PÚBLICO NO FINANCIERO
(En millones de bolivianos) (1990-2015)

2012 2013 2014 2015(p) EGRESOS TOTALES EGRESOS CORRIENTES

AÑO
2012
87,990.0 103,738.8 117,277.5 109,041.4 2013
86,736.8 103,026.5 116,530.6 108,180.9 2014
34,198.1 39,974.0 45,279.4 47,130.0 2015
30,914.1 36,221.3 41,024.4 43,022.9 2016
0.0 0.0 0.0 0.0
30,914.1 36,221.3 41,024.4 43,022.9
2,317.0 2,710.2 2,952.4 3,119.3
967.0 1,042.6 1,302.5 987.8
2,447.9 2,891.3 3,024.4 3,076.8
0.0 0.0 0.0 0.0
2,447.9 2,776.5 2,918.3 2,995.7
0.0 114.7 106.1 81.1
39,560.6 47,035.8 52,174.3 39,332.5
15,918.9 17,033.3 18,080.4 18,824.1
23,641.7 30,002.5 34,094.0 20,508.4
5,393.3 6,397.6 7,519.9 7,280.4
3,777.9 4,662.6 5,524.7 5,809.1
1,615.4 1,735.0 1,995.1 1,471.3
1,770.6 2,174.5 2,698.0 3,294.8
3,366.3 4,553.3 5,834.6 8,066.4
0.0 0.0 0.0 0.0
0.0 0.0 258.0 0.0
3,366.3 4,553.3 5,576.6 8,066.4
1,253.2 712.3 746.9 860.5
0.0 0.0 674.5 802.5
1,253.2 712.3 72.5 57.9

84,702.0 102,362.7 124,946.7 124,703.5

59,446.2 67,907.7 80,670.1 84,527.7
18,082.6 20,775.8 25,382.1 30,400.3
321.8 376.1 329.7 341.9
143.4 132.3 122.5 113.7
17,617.4 20,267.4 24,929.8 29,944.8
25,785.4 29,529.3 36,842.7 33,364.4
0.0 0.0 0.0 0.0
25,785.4 29,529.3 36,842.7 33,364.4
573.9 774.4 996.4 1,120.6
1,313.5 699.1 892.4 1,078.8
(229.7) (686.8) (464.0) (294.6)
1,543.2 1,385.9 1,356.4 1,373.5
11,497.6 12,704.7 13,660.1 13,778.7
1,314.7 1,449.0 1,309.8 1,206.2
5,374.4 5,173.5 6,037.4 6,956.1
4,808.6 6,082.2 6,312.9 5,616.4
2,145.7 3,706.4 2,437.5 4,015.5
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
764.0 1,755.4 406.7 70.1
0.0 0.0 0.0 0.0
1,381.8 1,950.9 2,030.8 3,945.5
47.4 (282.0) 458.9 769.2
25,255.8 34,455.0 44,276.6 40,175.8
27,290.6 35,118.8 35,860.5 23,653.3
3,288.0 1,376.1 (7,669.2) (15,662.1)
(3,288.0) (1,376.1) 7,669.2 15,662.1
4,342.7 5,268.5 3,072.3 3,807.9
10,384.6 8,525.4 5,204.9 7,001.3
0.0 0.0 0.0 0.0
(5,949.2) (2,256.3) (1,947.2) (2,857.8)
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
(92.7) (1,000.5) (185.4) (335.7)
(7,630.6) (6,644.6) 4,596.9 11,854.2
(6,259.9) (5,039.6) 4,203.7 13,325.5
(229.7) (686.8) (464.0) (294.6)
(6,030.2) (4,352.8) 4,667.6 13,620.1
0.0 0.0 0.0 0.0
450.3 (1,313.0) 1,836.5 (90.9)
(1,821.0) (292.0) (1,443.2) (1,380.3)
696.6 2,576.2 657.6 (615.4)
(71.7) (6.7) (28.2) 75.1
(981.1) (86.4) 2,458.8 517.5
(1,375.0) (1,620.7) (1,895.5) (1,557.4)
(90.0) (1,154.3) (2,635.9) 199.9
5,175.4 2,849.6 (5,780.4) (13,462.7)
 EGRESOS TOTALES Y CORRIENTES CONSOLIDADOS DEL SECTOR PÚBLICO NO FINANCIERO
(En millones de bolivianos) (2012-2016)

SERVICIOS PERSONALES BIENES Y SERVICIOS INTERESES DEUDA EXTERNA INTERESES DEUDA INTERNA TRANSFERENCIAS CORRIENTES
ANCIERO

OTROS EGRESOS CORRIENTES GASTOS NO IDENTIFICADOS EGRESOS DE CAPITAL

CAPÍTULO III Sector Fiscal

OPERACIONES CONSOLIDADAS DEL SE

(En millones de bolivia

DETALLE 1990 1991 1992 1993 1994 1995 1996 1997 1998

INGRESOS TOTALES 4,752.7 6,197.0 7,297.7 7,620.5 9,248.7 10,444.8 11,428.7 12,684.9 14,653.9
INGRESOS CORRIENTES 4,438.3 5,789.0 6,630.4 7,202.3 8,499.5 9,670.1 10,405.6 11,675.9 13,683.4
INGRESOS TRIBUTARIOS 1,073.0 1,365.3 1,951.1 2,278.8 2,865.9 3,608.2 4,334.1 5,361.3 6,622.7
RENTA INTERNA 867.6 1,157.5 1,687.8 1,986.8 2,495.1 3,179.9 3,852.9 4,718.6 5,859.3
Empresas Capitalizadas 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Otros 867.6 1,157.5 1,687.8 1,986.8 2,495.1 3,179.9 3,852.9 4,718.6 5,859.3
RENTA ADUANERA 188.8 195.8 252.1 279.9 370.8 411.9 455.8 584.4 715.4
REGALIAS MINERAS 16.5 12.0 11.1 12.0 0.0 16.3 25.3 58.3 48.0
IMPUESTOS S/ HIDROCARBUROS 0.0 0.0 0.0 0.0 0.0 0.0 47.4 1,223.4 2,193.6
IVA e IT / IDH (1) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 268.4 378.3
IEHD 0.0 0.0 0.0 0.0 0.0 0.0 47.4 546.5 1,092.6
Regalías 0.0 0.0 0.0 0.0 0.0 0.0 0.0 408.4 722.6
HIDROCARBUROS 1,861.4 2,555.2 2,490.4 2,407.7 2,549.9 2,842.6 3,337.0 2,345.8 2,351.1
Merc.Interno (2) 1,158.7 1,671.9 1,872.1 1,999.9 2,107.9 2,291.0 2,848.7 1,954.7 1,913.5
Merc.Externo (3) 702.6 883.3 618.3 407.8 442.0 551.6 488.3 391.1 437.6
OTRAS EMPRESAS 924.4 1,180.7 1,368.4 1,459.4 1,733.4 1,705.6 916.6 731.5 509.8
Merc.Interno (4)
532.9 734.7 876.9 969.8 1,130.1 1,078.6 391.6 249.1 153.4
Merc.Externo (5) 391.5 446.0 491.5 489.6 603.4 627.0 525.1 482.4 356.4
TRANSFERENCIAS CORRIENTES 125.0 178.7 217.6 276.2 332.3 399.4 485.5 301.4 372.3
OTROS INGRESOS CORRIENTES 454.6 509.1 602.9 780.2 1,017.8 1,114.4 1,285.0 1,712.6 1,633.9
Ventas de Empr. de Corp. 230.9 279.6 349.7 393.3 436.3 454.4 341.8 250.4 257.8
Recuperación de Préstamos 0.0 0.0 0.0 58.7 119.5 133.0 279.0 120.6 113.6
Otros Ingresos (6) 223.7 229.5 253.2 328.1 462.0 527.0 664.1 1,341.7 1,262.6
INGRESOS DE CAPITAL 314.3 408.0 667.4 418.2 749.3 774.7 1,023.1 1,009.0 970.5
Donaciones 283.8 325.6 590.8 377.8 681.3 532.6 897.3 595.1 657.4
Otros Ingresos de capital 30.6 82.4 76.5 40.4 68.0 242.1 125.8 413.9 313.1

EGRESOS TOTALES 5,427.2 7,009.2 8,260.4 9,104.5 10,074.1 11,027.7 12,145.3 14,049.4 16,832.2
EGRESOS CORRIENTES 4,150.8 5,349.3 6,053.6 6,858.9 7,595.6 8,381.1 9,084.7 11,031.6 13,548.2
SERVICIOS PERSONALES 1,578.7 1,958.5 2,481.5 2,928.0 3,353.2 3,567.3 3,999.5 4,478.3 5,006.7
Indemnizaciones 63.0 87.4 116.2 205.2 354.4 116.4 253.9 260.2 353.0
Beneméritos 105.0 110.9 135.7 153.7 171.5 194.7 209.4 226.7 225.8
Resto de Remuneraciones 1,410.7 1,760.2 2,229.6 2,569.0 2,827.4 3,256.2 3,536.1 3,991.4 4,427.9
BIENES Y SERVICIOS 1,366.0 1,716.2 1,760.9 1,820.0 1,880.9 2,189.2 2,114.2 2,900.1 4,048.5
Contratistas 152.1 211.3 167.2 91.3 123.9 113.5 123.7 210.4 319.4
Otros 1,213.9 1,504.9 1,593.7 1,728.7 1,757.0 2,075.7 1,990.4 2,689.7 3,729.2
INTERESES DEUDA EXTERNA 462.1 568.9 536.5 559.8 614.2 774.0 655.8 606.1 570.4
INTERESES DEUDA INTERNA 99.7 145.6 158.3 130.5 54.8 87.3 179.1 55.4 93.4
Pérdidas BCB 96.1 131.3 33.5 (87.8) (187.4) (266.4) (237.7) (285.5) (320.9)
Otros 3.6 14.3 124.8 218.3 242.2 353.7 416.8 340.9 414.3
TRANSFERENCIAS CORRIENTES 393.0 418.0 483.3 565.2 871.0 996.1 1,294.1 2,049.5 2,844.8
Emisión de Cert. Fiscales 0.0 71.2 75.9 87.5 294.2 289.4 282.5 525.6 915.9
Rentistas (7) 106.8 204.1 267.2 342.6 406.3 423.9 792.2 1,344.8 1,686.3
Ots.Transf. al S.Privado 286.2 142.7 140.2 135.1 170.6 282.7 219.4 179.2 242.6
OTROS EGRESOS CORRIENTES 345.1 435.6 677.6 826.2 796.6 831.9 890.9 947.4 956.3
Universidades (8) 0.0 0.0 0.0 313.6 359.6 399.7 475.0 563.5 572.8
Créd.de Ajuste Estruct.(SAC) 0.0 0.0 0.0 109.1 16.0 9.2 24.2 12.3 18.4
Concesión de Préstamos 0.0 0.0 0.0 72.1 131.0 115.2 209.6 20.0 23.1
DIFEM 0.0 0.0 0.0 102.8 55.8 33.0 3.5 17.8 2.7
Otros 345.1 435.6 677.6 228.7 234.2 274.8 178.6 333.7 339.3
GASTOS NO IDENTIFICADOS (93.9) 106.4 (44.5) 29.3 24.9 (64.7) (48.8) (5.1) 28.1
EGRESOS DE CAPITAL 1,276.5 1,659.9 2,206.9 2,245.6 2,478.5 2,646.5 3,060.5 3,017.7 3,284.0
SUP (DEF) CORRIENTE 287.6 439.7 576.8 343.4 903.8 1,289.0 1,320.9 644.3 135.2
SUP (DÉF) GLOBAL (674.6) (812.2) (962.7) (1,484.0) (825.4) (582.8) (716.5) (1,364.4) (2,178.3)
FINANCIAMIENTO 674.6 812.2 962.7 1,484.0 825.4 582.8 716.5 1,364.4 2,178.3
CRÉDITO EXTERNO NETO 378.1 621.9 845.6 1,235.2 1,013.6 1,161.2 941.4 1,140.8 1,278.3
DESEMBOLSOS 561.6 646.2 920.4 957.0 1,332.4 1,609.8 1,580.5 1,683.5 1,718.9
PAGO ESP. DE ARGENTINA/ DES.L.DE DES. (9) 0.0 0.0 0.0 365.8 97.7 0.0 0.0 0.0 0.0
AMORTIZACIONES (193.3) (210.1) (268.0) (366.2) (498.5) (560.2) (620.2) (524.5) (433.2)
INTERESES NO PAGADOS 256.6 270.2 248.6 210.0 128.3 194.5 1.0 0.0 0.0
PAGO MORA (9.2) (4.3) (4.7) (5.3) 0.0 0.0 0.0 0.0 0.0
ATRASOS ARGENTINA (59.5) (12.6) 30.1 121.6 0.0 0.0 0.0 0.0 0.0
DEUDA BRASIL SUIZA/Alivio Deuda Ext. Hipc (10) (178.1) (56.6) (65.0) (41.3) (50.7) (41.2) 0.0 0.0 14.1
OTROS (DEP. ENTEL)/APORTE ACC. 0.0 (10.9) (15.8) (6.4) 4.3 (41.7) (19.9) (18.2) (21.6)
CRÉDITO INTERNO NETO 296.5 190.4 117.1 248.9 (188.2) (578.4) (224.9) 223.7 900.0
BANCO CENTRAL 324.6 193.3 58.7 218.1 (240.7) (1,094.1) (727.3) (403.1) (280.1)
Cuasifiscal 96.1 131.3 33.5 (87.8) (187.4) (266.4) (237.7) (285.5) (320.9)
Resto 228.5 62.0 25.2 305.9 (53.3) (827.8) (489.5) (117.6) 40.8
CONTRATISTAS (15.2) (52.1) (26.4) (3.8) (0.7) (4.0) 0.0 0.0 0.0
DEUDA FLOTANTE 14.7 91.8 (11.5) 104.9 (244.3) (51.7) (20.6) (37.5) 510.0
OTROS (27.6) (42.7) 96.3 (70.3) 297.6 571.5 522.9 664.3 670.2
Certificados Fiscales (28.5) (41.8) 16.6 (8.9) 3.3 (12.3) 35.8 155.3 159.1
Depósitos no Corrientes 2.8 (3.0) (4.1) (65.9) (155.4) 55.9 (28.0) (37.1) 18.6
Lt's, Mutuales y BT's. 0.0 0.0 0.0 0.0 454.5 651.8 260.9 127.2 (202.1)
Bonos AFP's 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 791.4
Otros (2.0) 2.1 83.8 4.4 (4.8) (123.8) 254.2 419.0 (96.8)
SUP (DÉF) PRIMARIO (11) (112.8) (97.7) (267.9) (793.8) (156.4) 278.5 118.3 (703.0) (1,514.5)
FUENTE: Ministerio de Economía y Finanzas Públicas
(1) Desde Junio de 2005 se recauda el IDH según la Nueva Ley de Hidrocarburos.
(2) Desde Mayo de 2006, YPFB realiza operaciones de mayorista.
(3) Desde 2005 no se registran venta mercado externo y contratistas por tratarse de operaciones de empresas capitalizadas. En 2007 se incluye la facturación de la venta de gas y petóleo de YPFB.
(4) En Mayo de 2007 por el D.S.29117 se determinó que COMIBOL explote la reserva fiscal, que actualmente incluye las operaciones mineras en Huanuni.
(5) Mediante D.S.29026 en Febrero 2007 se nacionalizó la Empresa Metalúrgica Vinto, asumiendo nuevamente operaciones como entidad estatal desde su transferencia al sector privado en 2004.
(6) En 1997 se incluye Bs.397 MM. de por concepto de "Aportes Privados".

(7) La reforma del sistema de pensiones en 1997 (Ley N° 1732, 29/11/1996) establece el Seguro Social Obligatorio (SSO), sistema de capitalización individual y de administración privada. Las pensiones calificadas como los aportes al anterior sistema son reconocid
(8) Desde 2003 el gasto de Universidades se registra por partidas.
(9) Líneas de Desarrollo: el 2004 se realiza la devolución por parte del BCB de la línea de crédito IDA 1925-BO del Banco Mundial al TGN.
(10) Desde 1998 se registra el Alivio HIPC bajo la modalidad Donación, Reprogramación y Stock. Y en el 2006 bajo la nueva modalidad Donación y Stock.
(11) Se calcula como la diferencia entre los ingresos y egresos totales sin tomar en cuenta los intereses de deuda interna y externa.
(p) Preliminar
OPERACIONES CONSOLIDADAS DEL SECTOR PÚBLICO NO FINANCIERO
(En millones de bolivianos) (1990-2015)

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

15,703.3 17,498.7 16,394.1 15,708.4 17,838.1 19,850.7 24,368.1 35,859.7 44,929.7 58,394.5 56,693.3 61,572.4 75,614.6
14,430.3 16,043.4 15,028.4 14,410.6 16,012.7 17,954.2 22,650.5 34,121.6 43,197.4 56,857.6 55,243.7 59,994.9 74,240.1
6,390.4 7,031.2 6,889.5 7,448.5 8,166.7 10,800.0 12,433.9 14,812.2 16,800.9 21,385.9 19,708.5 23,018.5 29,433.5
5,718.6 6,328.6 6,283.4 6,812.5 7,557.3 10,057.4 11,529.6 13,506.7 15,167.4 19,365.6 17,980.7 20,678.6 26,144.2
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
5,718.6 6,328.6 6,283.4 6,812.5 7,557.3 10,057.4 11,529.6 13,506.7 15,167.4 19,365.6 17,980.7 20,678.6 26,144.2
629.0 653.3 564.7 588.3 558.9 659.6 784.2 897.8 1,091.5 1,332.1 1,178.9 1,544.9 2,095.9
42.7 49.3 41.4 47.8 50.4 83.0 120.1 407.6 542.1 688.2 548.9 795.0 1,193.4
2,231.8 2,650.5 2,718.7 2,610.5 2,831.2 3,479.9 6,904.7 11,935.8 7,782.1 2,580.4 1,847.3 2,252.8 2,432.2
410.6 94.4 2.0 0.0 0.0 0.0 2,321.3 5,497.2 2,290.2 0.0 0.0 0.0 0.0
1,188.3 1,358.2 1,302.9 1,310.1 1,068.3 1,146.9 1,885.9 1,999.8 2,382.8 2,529.9 1,794.0 2,194.8 2,432.2
633.0 1,198.0 1,413.8 1,300.4 1,762.9 2,333.0 2,697.5 4,438.9 3,109.1 50.5 53.3 58.0 0.0
2,604.7 4,012.4 2,985.9 1,812.6 2,726.9 1,189.9 618.2 3,956.8 13,235.3 26,332.8 25,325.3 26,392.9 30,830.1
2,262.1 3,448.2 1,651.2 334.6 327.4 386.5 618.2 3,956.8 8,380.6 11,520.6 13,835.2 14,214.2 14,836.2
342.6 564.2 1,334.7 1,478.0 2,399.5 803.4 0.0 0.0 4,854.7 14,812.1 11,490.1 12,178.7 15,993.9
625.2 290.3 193.7 184.9 163.7 224.8 207.3 264.4 1,803.8 2,390.3 2,335.7 3,465.6 5,248.6
188.2 123.4 123.7 142.8 132.5 146.1 157.6 211.1 889.5 1,026.4 1,105.9 1,688.8 3,211.6
437.0 166.9 70.0 42.1 31.2 78.7 49.7 53.2 914.3 1,363.9 1,229.8 1,776.8 2,037.0
450.7 435.1 442.0 629.4 660.1 612.6 679.2 749.4 811.0 998.1 1,262.1 1,312.6 1,514.9
2,127.4 1,623.9 1,798.7 1,724.7 1,464.1 1,647.0 1,807.2 2,403.1 2,764.3 3,170.0 4,764.8 3,552.5 4,780.8
173.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
40.8 50.1 60.0 116.9 79.0 21.9 45.2 18.8 4.2 6.8 2.8 1.1 0.0
1,913.4 1,573.8 1,738.6 1,607.8 1,385.1 1,625.1 1,762.1 2,384.3 2,760.1 3,163.3 4,762.0 3,551.3 4,780.8
1,273.1 1,455.3 1,365.6 1,297.9 1,825.4 1,896.5 1,717.6 1,738.1 1,732.3 1,536.9 1,449.6 1,577.5 1,374.5
884.1 1,157.4 1,287.6 1,279.2 1,797.2 1,744.2 1,651.4 1,692.3 1,694.9 1,505.4 1,415.8 1,550.6 1,345.0
389.0 297.9 78.0 18.7 28.2 152.3 66.2 45.8 37.4 31.5 33.8 26.9 29.4

17,375.9 19,434.6 20,062.4 20,716.1 22,717.9 23,710.4 26,088.3 31,727.8 43,144.4 54,478.2 56,584.1 59,256.5 74,232.5
13,937.7 15,757.7 15,569.7 15,941.5 17,653.6 17,305.8 18,255.7 22,158.5 30,103.0 39,235.8 40,946.6 44,519.3 52,119.2
4,992.0 5,078.6 5,362.7 5,715.0 7,068.3 7,568.6 8,007.1 8,715.0 9,983.6 11,327.6 13,205.0 14,050.0 16,726.4
176.8 201.4 125.5 73.1 66.6 81.5 75.6 92.1 82.6 101.4 215.9 319.4 199.4
222.1 220.1 225.1 227.6 223.2 205.7 190.7 179.9 169.3 166.3 169.3 159.2 149.1
4,593.2 4,657.1 5,012.0 5,414.3 6,778.4 7,281.4 7,740.8 8,442.9 9,731.7 11,059.9 12,819.8 13,571.4 16,377.9
4,300.8 5,554.3 4,547.5 3,652.3 4,666.9 2,928.1 2,393.9 3,123.6 3,352.4 5,127.7 4,338.4 5,667.8 22,764.1
169.1 564.2 1,332.1 1,478.0 2,399.5 803.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0
4,131.8 4,990.2 3,215.4 2,174.3 2,267.4 2,124.7 2,393.9 6,288.6 12,371.5 18,350.8 14,870.9 19,272.8 22,764.1
555.9 648.6 608.2 588.3 758.8 776.9 944.6 960.2 885.6 798.6 549.0 482.0 734.2
205.0 290.1 529.3 601.3 868.6 1,070.2 1,116.9 702.1 460.3 231.1 1,430.3 1,739.1 1,257.2
(199.1) (243.1) (262.0) (281.9) (120.7) (200.6) (258.6) (667.6) (1,296.9) (1,457.4) (106.2) 177.2 (405.8)
404.1 533.2 791.3 883.2 989.2 1,270.9 1,375.5 1,369.8 1,757.2 1,688.5 1,536.5 1,561.9 1,663.0
2,603.4 2,944.4 3,354.9 3,541.0 3,692.4 4,401.5 4,915.4 5,042.1 5,412.0 7,352.3 9,513.6 8,011.0 9,519.4
559.4 554.5 713.6 583.0 671.7 1,055.9 1,410.6 1,087.5 871.4 791.4 733.9 734.6 643.4
1,799.3 2,140.9 2,344.8 2,570.9 2,706.6 2,981.1 3,110.0 3,283.8 3,487.1 3,800.3 4,313.5 4,543.7 5,101.0
244.7 249.0 296.5 387.1 314.1 364.5 394.9 670.8 1,053.5 2,760.7 4,466.2 2,732.6 3,775.0
1,202.0 1,205.1 1,237.0 1,765.6 685.0 642.2 594.2 585.9 924.1 1,082.8 1,295.1 648.3 989.3
748.7 818.3 914.1 1,076.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
10.6 7.2 6.4 72.6 69.5 0.7 0.0 0.0 125.5 113.9 0.0 0.0 0.0
0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
442.7 379.6 316.5 616.3 615.5 641.5 594.2 585.9 798.5 968.9 1,295.1 648.3 989.3
78.5 36.6 (69.8) 78.1 (86.3) (81.7) 283.4 (135.4) 65.9 92.6 82.6 316.1 128.6
3,438.2 3,676.9 4,492.6 4,774.6 5,064.4 6,404.5 7,832.6 9,569.3 13,041.4 15,242.4 15,637.5 14,737.2 22,113.3
492.6 285.6 (541.3) (1,531.0) (1,640.8) 648.3 4,394.8 11,963.2 13,094.5 17,621.8 14,297.2 15,475.6 22,120.9
(1,672.5) (1,936.0) (3,668.3) (5,007.7) (4,879.8) (3,859.7) (1,720.2) 4,131.9 1,785.4 3,916.2 109.2 2,315.8 1,382.0
1,672.5 1,936.0 3,668.3 5,007.7 4,879.8 3,859.7 1,720.2 (4,131.9) (1,785.4) (3,916.2) (109.2) (2,315.8) (1,382.0)
923.8 1,018.8 1,617.9 3,389.3 3,284.3 2,824.6 1,728.2 369.9 1,063.0 1,611.7 1,277.2 1,414.6 2,965.3
1,510.9 1,708.9 2,402.5 4,003.5 5,747.8 4,284.6 4,033.1 2,694.6 3,189.1 4,231.8 3,784.2 5,609.0 7,759.9
0.0 0.0 0.0 702.5 0.0 797.4 0.0 0.0 78.8 0.0 0.0 0.0 0.0
(645.2) (756.1) (780.3) (1,380.3) (2,505.5) (2,271.3) (2,220.4) (2,249.3) (2,129.7) (2,570.5) (2,505.0) (4,159.5) (4,685.9)
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
92.1 99.3 58.2 122.6 120.2 100.7 (2.1) 0.0 0.0 0.0 0.0 0.0 0.0
(34.0) (33.3) (62.5) (59.0) (78.1) (86.7) (82.4) (75.3) (75.1) (49.6) (1.9) (34.8) (108.7)
748.7 917.2 2,050.4 1,618.5 1,595.5 1,035.1 (8.0) (4,501.8) (2,848.4) (5,527.9) (1,386.4) (3,730.4) (4,347.3)
(677.7) 205.3 (269.7) 934.6 (135.5) (560.5) (1,543.5) (5,724.9) (3,081.4) (6,052.0) (501.0) (6,749.3) (4,415.9)
(199.1) (243.1) (262.0) (281.9) (120.7) (200.6) (258.6) (667.6) (1,296.9) (1,457.4) (106.2) 177.2 (405.8)
(478.6) 448.4 (7.7) 1,216.5 (14.8) (359.9) (1,284.9) (5,057.3) (1,784.4) (4,594.6) (394.8) (6,926.6) (4,010.0)
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
91.3 (252.4) (135.9) 22.4 29.2 (150.7) (30.4) 12.0 (8.3) 159.9 (250.1) 369.5 1,198.6
1,335.0 964.3 2,456.0 661.4 1,701.8 1,746.3 1,565.9 1,211.1 241.3 364.2 (635.4) 2,649.4 (1,130.0)
(107.9) (2.1) 173.3 3.4 167.9 350.6 91.7 (363.3) 145.3 2,212.7 (1,006.6) (248.4) (250.3)
267.3 17.0 (166.5) 138.2 19.4 45.7 (28.3) (82.6) (75.2) (215.4) (1,157.6) 103.8 124.3
292.5 204.2 1,837.9 (455.1) 487.7 933.2 336.1 491.5 (628.5) (518.5) 1,559.3 3,107.0 (789.6)
905.2 887.8 901.5 928.0 977.6 1,055.2 1,106.9 1,148.6 740.9 0.0 0.0 0.0 0.0
(22.0) (142.5) (290.1) 46.9 49.2 (638.3) 59.5 16.9 58.9 (1,114.6) (30.5) (313.0) (214.4)
(911.7) (997.3) (2,530.8) (3,818.1) (3,252.5) (2,012.5) 341.4 5,794.3 3,131.3 4,945.9 2,088.5 4,536.9 3,373.4

ones calificadas como los aportes al anterior sistema son reconocidos por el Estado (TGN).
 CUADRO 3.1.1

2012 2013 2014 2015(p)

87,990.0 103,738.8 117,277.5 109,041.4

86,736.8 103,026.5 116,530.6 108,180.9
34,198.1 39,974.0 45,279.4 47,130.0
30,914.1 36,221.3 41,024.4 43,022.9
0.0 0.0 0.0 0.0
30,914.1 36,221.3 41,024.4 43,022.9
2,317.0 2,710.2 2,952.4 3,119.3
967.0 1,042.6 1,302.5 987.8
2,447.9 2,891.3 3,024.4 3,076.8
0.0 0.0 0.0 0.0
2,447.9 2,776.5 2,918.3 2,995.7
0.0 114.7 106.1 81.1
39,560.6 47,035.8 52,174.3 39,332.5
15,918.9 17,033.3 18,080.4 18,824.1
23,641.7 30,002.5 34,094.0 20,508.4
5,393.3 6,397.6 7,519.9 7,280.4
3,777.9 4,662.6 5,524.7 5,809.1
1,615.4 1,735.0 1,995.1 1,471.3
1,770.6 2,174.5 2,698.0 3,294.8
3,366.3 4,553.3 5,834.6 8,066.4
0.0 0.0 0.0 0.0
0.0 0.0 258.0 0.0
3,366.3 4,553.3 5,576.6 8,066.4
1,253.2 712.3 746.9 860.5
0.0 0.0 674.5 802.5
1,253.2 712.3 72.5 57.9

84,702.0 102,362.7 124,946.7 124,703.5

59,446.2 67,907.7 80,670.1 84,527.7
18,082.6 20,775.8 25,382.1 30,400.3
321.8 376.1 329.7 341.9
143.4 132.3 122.5 113.7
17,617.4 20,267.4 24,929.8 29,944.8
25,785.4 29,529.3 36,842.7 33,364.4
0.0 0.0 0.0 0.0
25,785.4 29,529.3 36,842.7 33,364.4
573.9 774.4 996.4 1,120.6
1,313.5 699.1 892.4 1,078.8
(229.7) (686.8) (464.0) (294.6)
1,543.2 1,385.9 1,356.4 1,373.5
11,497.6 12,704.7 13,660.1 13,778.7
1,314.7 1,449.0 1,309.8 1,206.2
5,374.4 5,173.5 6,037.4 6,956.1
4,808.6 6,082.2 6,312.9 5,616.4
2,145.7 3,706.4 2,437.5 4,015.5
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
764.0 1,755.4 406.7 70.1
0.0 0.0 0.0 0.0
1,381.8 1,950.9 2,030.8 3,945.5
47.4 (282.0) 458.9 769.2
25,255.8 34,455.0 44,276.6 40,175.8
27,290.6 35,118.8 35,860.5 23,653.3
3,288.0 1,376.1 (7,669.2) (15,662.1)
(3,288.0) (1,376.1) 7,669.2 15,662.1
4,342.7 5,268.5 3,072.3 3,807.9
10,384.6 8,525.4 5,204.9 7,001.3
0.0 0.0 0.0 0.0
(5,949.2) (2,256.3) (1,947.2) (2,857.8)
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
0.0 0.0 0.0 0.0
(92.7) (1,000.5) (185.4) (335.7)
(7,630.6) (6,644.6) 4,596.9 11,854.2
(6,259.9) (5,039.6) 4,203.7 13,325.5
(229.7) (686.8) (464.0) (294.6)
(6,030.2) (4,352.8) 4,667.6 13,620.1
0.0 0.0 0.0 0.0
450.3 (1,313.0) 1,836.5 (90.9)
(1,821.0) (292.0) (1,443.2) (1,380.3)
696.6 2,576.2 657.6 (615.4)
(71.7) (6.7) (28.2) 75.1
(981.1) (86.4) 2,458.8 517.5
(1,375.0) (1,620.7) (1,895.5) (1,557.4)
(90.0) (1,154.3) (2,635.9) 199.9
5,175.4 2,849.6 (5,780.4) (13,462.7)