Professional Documents
Culture Documents
Culminado el proceso de regularizacin del Impuesto a la Renta (IR) que pagan las empresas, correspondiente al
ejercicio fiscal del ao 2015, el Gobierno Central procedi a transferir en julio del 2016 el Canon Minero a los
Gobiernos Regionales y Gobiernos Locales de los distritos y provincias con actividad minera.
Al igual que en anteriores oportunidades, creemos pertinente recordar brevemente la mecnica de transferencia de
estos recursos.
Canon Minero
(sobre la base del IR minero)
El Canon Minero
Es la transferencia a los Gobiernos
Locales y Regionales del 50% del IR que el
Estado recibe por la explotacin
econmica de los recursos mineros. La
distribucin del Canon se realiza
siguiendo el esquema que se muestra en
el diagrama que se presenta al costado.
10%
25%
40%
Distrito
productor
Distritos
Provincia
productora
Distritos
Departamento
productor
25%
20%
5%
Gobierno
Regional
Universidades
El perodo de distribucin
Hasta el ao 2006, el Canon generado por el Impuesto a la Renta en un ao determinado se transfera en 12 cuotas
iguales a los Gobiernos Locales y Regionales, empezando en julio del ao siguiente hasta mayo del ao subsiguiente
(ver reportes de aos anteriores). En los ltimos diez aos (2007-2016) la distribucin se hace en un solo momento, as
la transferencia del canon generado en el ao inmediatamente anterior se realiz en su totalidad hacia el mes de julio
del ao siguiente.
De otro lado, cabe indicar que en tanto el Canon es un fiel reflejo de la rentabilidad del sector se observan altibajos en
los montos. En momentos de auge se captan mayores recursos pero en periodos de crisis o reduccin de precios
internacionales estos sern menores. Lo antes descrito se observ en la crisis financiera internacional del 2008,
perodo en el que las utilidades de las empresas mineras se redujeron y por ende el Impuesto a la Renta y el Canon
Minero. Luego de una fugaz recuperacin hasta el 2012, la fuerte cada de las cotizaciones internacionales hizo
retroceder nuevamente la cifra en los ltimos aos.
Cabe sealar que en los ltimos 21 aos se han transferido a los Gobiernos Locales, Regionales, Universidades e
Institutos Nacionales S/ 40,048 millones, como se observa en el grfico a continuacin.
Transferencias de Canon Minero (1996-2016)
Millones de soles
S/ 20,274 millones
5,157
4,436
S/ 4,028 millones
S/ 15,745 millones
5,124
4,157
3,817
3,434
3,090
2,979
2,260
1,565
1,746
Fuente: MEF
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
451
81 136 286
2001
55
2000
1999
1998
1997
1996
15 113 169 87
888
314
Ancash
253
La Libertad
217
Cajamarca
189
Moquegua
178
Tacna
87
Puno
57
Ica
49
Cusco
41
Lima
32
Piura
Junn
25
Arequipa
22
Ayacucho
15
Pasco
13
Apurmac
Estructura de participacin en el total distribuido por regin para julio del 2016 es:
Moquegua
13%
Cajamarca
14%
Tacna
12%
La Libertad
17%
Puno
6%
Otros
17%
Fuente: MEF
Ancash
21%
104,422,364
Huari
33,910,358
Santa
Huaraz
17,859,510
Pallasca
9,338,297
Yungay
7,761,703
Huarmey
7,352,819
Huaylas
7,258,329
Carhuaz
6,030,002
Sihuas
5,345,988
Casma
5,197,316
Bolognesi
5,001,416
Pomabamba
4,801,255
Mariscal Luzuriaga
4,553,622
4,334,423
Recuay
2,841,496
Antonio Raymondi
2,596,770
Ocros
1,790,254
Aija
1,541,462
Asuncin
1,316,343
Corongo
1,086,808
43,865,085
SAN MARCOS
13,525,186
SANTA - CHIMBOTE
11,919,689
HUANTAR
10,915,778
NUEVO CHIMBOTE
HUARI
INDEPENDENCIA
Fuente: MEF
9,821,671
7,410,358
HUACHIS
5,199,201
PONTO
5,008,700
HUARMEY
4,390,658
4,070,836
S/. 1,790,254
HUARAZ
S/. 125,372
S/. 204,912
COCHABAMBA
COLCABAMBA
S/. 50,088
HUANCHAY
S/. 165,863
INDEPENDENCIA
JANGAS
S/. 219,718
LIBERTAD
OLLEROS
S/. 103,405
PAMPAS
S/. 334,155
PARIACOTO
PIRA
TARICA
Aija
S/. 211,648
S/. 297,663
S/. 77,431
S/. 9,338,297
S/. 772,554
S/. 378,860
AIJA
CORIS
HUACLLAN
S/. 278,803
LA MERCED
S/. 164,925
SUCCHA
Antonio Raymondi
S/. 2,975,507
S/. 167,954
S/. 211,590
S/. 709,060
S/. 3,044,438
ACZO
S/. 134,074
CHACCHO
S/. 500,534
CHINGAS
MIRGAS
S/. 559,691
S/. 447,694
Asuncin
ASUNCION - CHACAS
ACOCHACA
Bolognesi
S/. 2,841,496
S/. 98,240
S/. 266,348
S/. 348,071
S/. 142,595
BOLOGNESI - CHIQUIAN
S/. 348,899
S/. 279,473
ANTONIO RAYMONDI
AQUIA
S/. 82,088
S/. 268,397
CAJACAY
S/. 33,910,358
CANIS
S/. 13,525,186
COLQUIOC
HUALLANCA
S/. 852,394
S/. 1,151,331
HUASTA
HUAYLLACAYAN
S/. 1,187,755
LA PRIMAVERA
S/. 3,134,811
MANGAS
PACLLON
TICLLOS
S/. 2,322,574
CARHUAZ
ACOPAMPA
AMASHCA
ANTA
PARIAHUANCA
S/. 10,915,778
S/. 7,761,703
MARCARA
S/. 932,230
S/. 1,689,947
Carhuaz
ATAQUERO
S/. 520,925
S/. 329,303
S/. 665,443
S/. 197,178
S/. 2,572,686
S/. 269,300
S/. 345,449
S/. 1,059,769
SHILLA
S/. 588,310
TINCO
S/. 903,512
YUNGAR
S/. 4,553,622
S/. 277,656
S/. 430,194
SAN NICOLAS
YAUYA
Fuente: MEF
S/. 249,385
S/. 1,244,080
S/. 655,672
S/. 204,813
S/. 465,309
1,173,060
Antabamba
394,871
Andahuaylas
241,485
Abancay
200,293
Cotabambas
186,086
Chincheros
Aymaraes
Grau
111,376
98,129
427,979
HUAQUIRCA
213,108
OROPESA
171,104
ANTABAMBA
140,269
79,113
CURAHUASI
73,878
PACHACONAS
70,169
ABANCAY
69,903
SAN JERONIMO
Fuente: MEF
112,849
60,957
S/. 1,173,060
ABANCAY
S/. 171,104
CHACOCHE
S/. 37,583
CIRCA
CURAHUASI
S/. 140,269
HUANIPACA
S/. 213,108
LAMBRAMA
PICHIRHUA
S/. 112,849
S/. 111,376
TAMBURCO
Andahuaylas
S/. 427,979
S/. 70,169
S/. 8,358
S/. 4,021
ANDAHUAYLAS
ANDARAPA
S/. 8,687
S/. 3,835
CHIARA
HUANCARAMA
S/. 4,724
S/. 21,746
HUANCARAY
S/. 2,974
HUAYANA
KISHUARA
S/. 5,323
S/. 8,369
PACOBAMBA
S/. 4,705
PACUCHA
PAMPACHIRI
POMACOCHA
S/. 3,116
S/. 4,417
S/. 3,344
S/. 6,623
SAN JERONIMO
S/. 9,371
TALAVERA
S/. 8,045
S/. 3,717
S/. 200,293
TUMAY HUARACA
S/. 46,790
TURPO
S/. 17,151
KAQUIABAMBA
JOSE MARA ARGUEDAS
Grau
GRAU - CHUQUIBAMBILLA
CURPAHUASI
GAMARRA
HUAYLLATI
S/. 30,812
S/. 44,295
S/. 23,597
S/. 37,648
S/. 186,086
S/. 19,545
S/. 38,734
MAMARA
S/. 9,646
MICAELA BASTIDAS
S/. 40,579
S/. 20,999
PATAYPAMPA
PROGRESO
Fuente: MEF
S/. 9,694
SAN ANTONIO
SANTA ROSA
S/. 16,353
TURPAY
S/. 10,305
VILCABAMBA
VIRUNDO
S/. 5,052
CURASCO
S/. 6,582
S/. 14,970
S/. 5,261
Arequipa
7,335,122
Arequipa
Caravel
3,227,019
Caylloma
3,194,319
Condesu
yos
1,096,095
649,183
Camana
444,665
Islay
349,259
Castilla
La Unin
193,243
1,922,888
MAJES
1,568,196
CERRO
YURA
Fuente: MEF
739,347
HUANUHUANU
616,566
CHAPARRA
612,876
PAUCARPATA
561,725
YANAQUIHUA
548,800
LA JOYA
502,140
BELLA UNION
495,757
CHALA
484,051
AREQUIPA
CAYMA
CERRO COLORADO
CHARACATO
CHIGUATA
S/. 3,194,319
S/. 130,691
S/. 19,856
S/. 53,822
S/. 68,098
S/. 403,249
S/. 39,866
JACOBO HUNTER
S/. 14,194
LA JOYA
S/. 221,674
MARIANO MELGAR
MIRAFLORES
MOLLEBAYA
PAUCARPATA
POCSI
POLOBAYA
S/. 15,126
S/. 29,786
S/. 39,970
S/. 19,249
S/. 13,342
S/. 54,106
QUEQUEA
SABANDIA
S/. 18,012
S/. 46,984
SACHACA
S/. 16,151
S/. 15,707
S/. 51,547
SOCABAYA
TIABAYA
UCHUMAYO
VITOR
S/. 12,967
YURA
Camana
S/. 6,717
S/. 28,572
S/. 19,033
S/. 44,712
NICOLAS DE PIEROLA
OCOA
QUILCA
TOMEPAMPA
TORO
Fuente: MEF
S/. 28,654
S/. 32,508
S/. 157,692
S/. 64,827
S/. 193,243
MARISCAL CACERES
SAMUEL PASTOR
S/. 75,369
S/. 102,786
S/. 70,352
YARABAMBA
S/. 444,665
S/. 118,364
YANAHUARA
CAMANA
S/. 1,922,888
S/. 3,176
S/. 8,980
S/. 5,227
S/. 5,051
S/. 10,614
5,893,174
Lucanas
1,718,953
Huamnga
1,144,524
Huanta
1,029,241
La Mar
Cangallo
348,995
Parinacochas
336,883
Vilcas Huamn
233,224
Vctor Fajardo
226,427
Sucre
122,401
Huanca Sancos
116,982
113,007
1,406,842
SANCOS
744,712
LUCANAS - PUQUIO
621,422
CHAVIA
AUCARA
HUAMANGA
369,050
HUANTA
307,243
CHIPAO
293,333
LUCANAS
284,769
CABANA
SAN JUAN BAUTISTA
Fuente: MEF
408,950
264,040
245,709
S/. 122,401
HUAMANGA
ACOCRO
S/. 9,083
S/. 6,736
CARMEN ALTO
S/. 6,609
CHIARA
OCROS
S/. 13,002
PACAICASA
S/. 10,572
QUINUA
ACOS VINCHOS
S/. 9,077
S/. 16,962
SOCOS
TAMBILLO
JESUS NAZARENO
Cangallo
CANGALLO
CHUSCHI
LOS MOROCHUCOS
S/. 226,427
S/. 8,422
S/. 30,019
S/. 17,774
S/. 4,183
S/. 36,362
S/. 8,289
S/. 7,835
S/. 13,901
S/. 14,381
PARAS
TOTOS
S/. 9,267
S/. 15,303
Vilcas Huamn
S/. 8,608
SANTIAGO DE PISCHA
VINCHOS
S/. 17,182
S/. 28,572
S/. 25,411
S/. 31,277
VILCAS HUAMAN
ACCOMARCA
CARHUANCA
S/. 31,776
CONCEPCION
S/. 20,458
HUAMBALPA
INDEPENDENCIA
SAURAMA
VISCHONGO
La Mar
ANCO
AYNA
S/. 31,550
S/. 33,197
S/. 113,007
S/. 18,314
S/. 13,753
S/. 5,659
S/. 29,248
S/. 5,710
S/. 15,177
CHILCAS
CHUNGUI
S/. 5,457
S/. 2,241
LUIS CARRANZA
S/. 116,982
SANTA ROSA
TAMBO
S/. 60,423
SAMUGARI
ANCHIHUAY
Fuente: MEF
S/. 8,368
S/. 9,080
S/. 172,552
S/. 20,383
10
Cajamarca
25,526,734
Hualgayoc
11,820,304
Jan
11,009,215
Chota
Cutervo
San Ignacio
9,548,869
8,741,309
Santa Cruz
7,818,972
Celendn
7,724,609
San Miguel
6,811,945
Cajabamba
4,317,230
San Pablo
4,236,230
San Marcos
3,035,003
Contumaza
2,594,194
32,956,762
CAJAMARCA
14,670,668
HUALGAYOC - BAMBAMARCA
HUALGAYOC
LOS BAOS DEL INCA
ENCAADA
JAEN
Fuente: MEF
9,050,937
7,849,264
5,982,383
4,104,923
CUTERVO
3,222,099
CHOTA
2,675,016
JESUS
2,248,958
ASUNCION
2,159,876
11
CAJAMARCA
ASUNCION
CHETILLA
S/. 175,158
S/. 102,466
S/. 477,224
ENCAADA
JESUS
S/. 843,503
COSPAN
LLACANORA
S/. 3,035,003
S/. 71,649
S/. 235,724
S/. 1,129,280
S/. 6,811,945
MAGDALENA
S/. 1,543,658
MATARA
NAMORA
SAN JUAN
Cajabamba
S/. 138,961
CAJABAMBA
S/. 213,171
CACHACHI
CONDEBAMBA
SITACOCHA
S/. 568,709
S/. 1,111,336
S/. 590,823
S/. 140,443
S/. 578,347
Celendn
S/. 235,308
CELENDIN
S/. 536,034
S/. 552,583
CHUMUCH
CORTEGANA
HUASMIN
JORGE CHAVEZ
S/. 166,419
JOSE GALVEZ
MIGUEL IGLESIAS
OXAMARCA
SOROCHUCO
SUCRE
UTCO
LA LIBERTAD DE PALLAN
S/. 436,155
S/. 11,009,215
S/. 2,675,016
S/. 382,834
S/. 308,906
S/. 242,793
S/. 262,116
S/. 179,258
S/. 518,182
S/. 550,304
Santa Cruz
S/. 828,455
SANTA CRUZ
S/. 866,285
S/. 542,793
S/. 329,564
ANDABAMBA
CATACHE
CHANCAYBAOS
S/. 265,547
LA ESPERANZA
S/. 140,348
S/. 568,767
NINABAMBA
PULAN
SAUCEPAMPA
SEXI
UTICYACU
YAUYUCAN
Hualgayoc
HUALGAYOC - BAMBAMARCA
DE CHUGUR
HUALGAYOC
Fuente: MEF
S/. 79,689
S/. 1,439,410
S/. 49,217
S/. 779,732
S/. 4,236,230
S/. 1,865,571
S/. 719,260
S/. 206,257
S/. 1,445,142
12
S/ 12,260,829
S/ 36,782,486
S/ 49,043,314
Espinar
3,763,676
La Convencin
3,071,614
Cusco
Chumbivilcas
1,844,062
Quispicanchi
1,667,606
Canchis
1,377,695
Calca
1,365,685
Anta
1,119,713
Paucartambo
1,043,565
Urubamba
1,010,526
Canas
880,754
Paruro
642,108
Acomayo
523,566
9,519,817
ESPINAR
4,478,908
COPORAQUE
PALLPATA
ECHARATI
PICHIGUA
Fuente: MEF
1,334,236
1,087,259
940,748
ALTO PICHIGUA
818,137
SAN SEBASTIAN
802,049
CUZCO
720,947
SANTIAGO
675,287
CANCHIS - SICUANI
657,017
13
S/. 1,844,062
S/. 542,543
S/. 118,321
S/. 205,874
POROY
SAN JERONIMO
SAN SEBASTIAN
S/. 332,781
SANTIAGO
S/. 180,319
S/. 104,604
SAYLLA
WANCHAQ
Acomayo
ACOMAYO
ACOPIA
ACOS
MOSOC LLACTA
POMACANCHI
RONDOCAN
SANGARARA
S/. 156,716
S/. 202,905
S/. 1,043,565
S/. 270,869
S/. 56,872
S/. 259,090
S/. 218,796
S/. 124,451
S/. 113,487
S/. 1,010,526
Anta
S/. 317,712
ANTA
S/. 192,732
ANCAHUASI
CACHIMAYO
CHINCHAYPUJIO
HUAROCONDO
LIMATAMBO
S/. 78,105
S/. 58,602
S/. 123,716
S/. 217,869
S/. 21,790
MOLLEPATA
PUCYURA
ZURITE
S/. 77,470
S/. 97,431
S/. 170,206
Quispicanchi
QUISPICANCHIS - URCOS
S/. 1,365,685
S/. 327,826
ANDAHUAYLILLAS
S/. 179,403
CAMANTI
S/. 122,856
CCARHUAYO
CCATCA
CUSIPATA
S/. 115,379
S/. 275,112
S/. 880,754
HUARO
S/. 203,169
LUCRE
S/. 157,325
S/. 137,879
MARCAPATA
OCONGATE
OROPESA
QUIQUIJANA
Fuente: MEF
S/. 48,858
S/. 129,434
S/. 44,936
PILLPINTO
S/. 85,148
YAURISQUE
S/. 74,006
14
S/ 23,879
S/ 71,638
S/ 95,517
Castrovirreyna
12,640
Huancavelica
10,450
Tayacaja
6,307
Acobamba
Angaraes
Churcampa
Huaytara
4,943
3,655
2,720
TICRAPO
3,539
CASTROVIRREYNA
3,326
ACORIA
3,139
YAULI
Fuente: MEF
PAUCARA
2,882
AURAHUA
2,807
SANTA ANA
2,707
HUACHOS
2,072
MOLLEPAMPA
2,037
HUANCAVELICA
2,004
15
S/. 3,655
S/. 396
S/. 578
S/. 300
S/. 233
CUENCA
S/. 145
HUACHOCOLPA
S/. 295
HUAYLLAHUARA
S/. 71 PAUCARBAMBA
IZCUCHACA
S/. 645
S/. 77
LARIA
S/. 373
MANTA
S/. 257
MARISCAL CCERES
MOYA
NUEVO OCCORO
PALCA
PILCHACA
VILCA
YAULI
HUANDO
ASCENSION
Castrovirreyna
S/. 44 CORDOVA
S/. 294 HUAYACUNDO ARMA
S/. 3,139 LARAMARCA
S/. 946 OCOYO
S/. 592 PILPICHACA
S/. 30,922 QUERCO
S/. 355
S/. 2,720
S/. 372
S/. 70
S/. 295
S/. 37
S/. 90
S/. 275
S/. 433
S/. 118
CASTROVIRREYNA
ARMA
AURAHUA
CAPILLAS
S/. 134
CHUPAMARCA
S/. 325
COCAS
HUACHOS
HUAMATAMBO
MOLLEPAMPA
SAN JUAN
SANTA ANA
S/. 90
S/. 194
S/. 65
S/. 72
S/. 114
S/. 36
S/. 6,307
S/. 675
S/. 502
TANTARA
TICRAPO
Tayacaja
TAYACAJA - PAMPAS
ACOSTAMBO
S/. 841
S/. 214
S/. 208
S/. 2,882
S/. 323
ACRAQUIA
S/. 662
AHUAYCHA
S/. 4,943
COLCABAMBA
S/. 1,798
DANIEL HERNANDES
HUACHOCOLPA
S/. 52
HUARIBAMBA
S/. 202
AHUIMPUQUIO
S/. 308
PAZOS
S/. 363
QUISHUAR
Fuente: MEF
S/. 616
S/. 151
SALCABAMBA
S/. 195
SALCAHUASI
S/. 107
S/. 615
SURCUBAMBA
S/. 237
S/. 297
TINTAY PUNCU
QUICHUAS
S/. 420
ANDAYMARCA
S/. 232
PICHOS
S/. 349
ROBLE
S/. 446
16
S/ 5,690
S/ 17,070
S/ 22,760
Pachitea
3,448
Ambo
2,447
Hunuco
1,391
Leoncio Prado
911
Huamalies
Dos De Mayo
602
Lauricocha
486
Maran
448
Puerto Inca
435
Yarowilca
376
Huacaybamba
252
CHAGLLA
1,465
PACHITEA - PANAO
1,378
UMARI
1,337
SAN RAFAEL
1,018
MOLINOS
837
AMBO
Fuente: MEF
415
MONZON
392
CHURUBAMBA
388
AMARILIS
378
17
S/. 1,391
S/. 415
AMARILIS
S/. 101
CHINCHAO
S/. 55
CHURUBAMBA
S/. 336
MARGOS
S/. 127
QUISQUI
YARUMAYO
PILLCO MARCA
YACUS
SAN PABLO DE PILLAO
Ambo
AMBO
S/. 123
S/. 170
S/. 63
S/. 6,236
S/. 1,465
S/. 2,374
S/. 1,018
S/. 1,378
S/. 435
S/. 104
CAYNA
S/. 91
COLPAS
S/. 87
CONCHAMARCA
S/. 63
HUACAR
S/. 90
SAN FRANCISCO
S/. 486
SAN RAFAEL
S/. 65
TOMAY KICHWA
S/. 88
Dos De Mayo
S/. 39
S/. 48 QUEROPALCA
S/. 41
CHUQUIS
S/. 71 RONDOS
S/. 99
MARIAS
PACHAS
S/. 22
S/. 131
QUIVILLA
S/. 32 Huacaybamba
RIPAN
S/. 74 HUACAYBAMBA
S/. 90
SHUNQUI
S/. 30 CANCHABAMBA
S/. 39
SILLAPATA
S/. 28 COCHABAMBA
S/. 45
YANAS
S/. 45 PINRA
S/. 79
Huamalies
HUAMALIES - LLATA
S/. 252
S/. 376
S/. 79
ARANCAY
S/. 17 CAHUAC
S/. 60
CHAVIN DE PARIARCA
S/. 38 CHACABAMBA
S/. 45
JACAS GRANDE
S/. 75
JIRCAN
S/. 27
S/. 38 OBAS
S/. 66
MIRAFLORES
MONZON
PUNCHAO
Fuente: MEF
HUANUCO
S/. 23
S/. 39
PUOS
S/. 58 Maran
S/. 448
SINGA
S/. 216
TANTAMAYO
S/. 37 CHOLON
S/. 138
SAN BUENAVENTURA
S/. 37
LA MORADA
S/. 25
S/. 31
18
20,085,486
Chincha
9,514,777
Ica
7,926,735
Nazca
4,649,265
Pisco
Palpa
302,892
CHAVIN
3,958,157
PUEBLO NUEVO
3,806,111
3,687,156
3,289,248
NASCA
2,528,247
MARCONA
2,332,154
SUNAMPE
2,246,384
GROCIO PRADO
ICA
VISTA ALEGRE
EL CARMEN
Fuente: MEF
2,072,336
1,565,201
1,444,275
19
S/. 9,514,777
ICA
S/. 2,072,336
TINGUIA
S/. 949,283
OCUCAJE
S/. 197,546
PACHACUTEC
PARCONA
PUEBLO NUEVO
SALAS
SAN JOSE DE LOS MOLINOS
SAN JUAN BAUTISTA
SANTIAGO
S/. 284,229
S/. 1,174,394
S/. 177,018
S/. 1,023,525
S/. 298,136
S/. 436,524
S/. 1,143,176
SUBTANJALLA
S/. 861,813
TATE
S/. 229,085
S/. 53,450
S/. 20,085,486
S/. 3,687,156
S/. 749,608
S/. 3,958,157
CHINCHA BAJA
S/. 1,167,801
EL CARMEN
S/. 1,444,275
GROCIO PRADO
S/. 2,246,384
PUEBLO NUEVO
S/. 3,806,111
S/. 37,259
S/. 160,288
S/. 2,332,154
S/. 496,293
Nazca
S/. 7,926,735
NASCA
S/. 3,289,248
CHANGUILLO
S/. 230,916
EL INGENIO
S/. 313,123
MARCONA
S/. 2,528,247
VISTA ALEGRE
S/. 1,565,201
Palpa
S/. 302,892
PALPA
S/. 147,547
LLIPATA
S/. 49,120
RIO GRANDE
S/. 68,609
SANTA CRUZ
S/. 23,061
TIBILLO
S/. 14,555
Pisco
S/. 4,649,265
PISCO
S/. 1,311,301
HUANCANO
HUMAY
Fuente: MEF
S/. 614,261
LOS AQUIJES
S/. 86,298
S/. 295,655
INDEPENDENCIA
S/. 678,632
PARACAS
S/. 346,529
SAN ANDRES
S/. 363,384
SAN CLEMENTE
S/. 890,509
S/. 676,958
20
S/ 6,358,563
S/ 19,075,690
S/ 25,434,253
Yauli
3,004,812
Satipo
2,428,154
Huancayo
1,809,489
Chanchamayo
Tarma
811,765
Jauja
747,411
Concepcin
493,987
Chupaca
491,378
Junn
302,886
1,965,620
YAULI
1,417,157
YAULI - LA OROYA
HUAY - HUAY
1,177,695
MOROCOCHA
1,150,460
1,139,406
PERENE
772,934
757,321
RIO TAMBO
Fuente: MEF
711,637
MAZAMARI
669,001
PANGOA
638,518
21
S/. 302,885.59
S/. 116,561.58
CARHUACALLANGA
S/. 92,934.05
CHACAPAMPA
S/. 22,272.22
CHICCHE
CHILCA
CHONGOS ALTO
CHUPURO
COLCA
CULLHUAS
S/. 669,001.31
EL TAMBO
S/. 355,010.81
S/. 69,752.10
S/. 75,599.34
S/. 120,322.79
HUACRAPUQUIO
S/. 638,517.72
HUALHUAS
S/. 323,017.30
S/. 711,636.78
HUANCAN
S/. 71,117.74
S/. 3,004,812.15
HUASICANCHA
HUAYUCACHI
S/. 811,765.30
S/. 220,804.84
INGENIO
PARIAHUANCA
PILCOMAYO
S/. 36,018.75
S/. 136,479.85
QUICHUAY
QUILCAS
SAO
SAPALLANGA
SICAYA
VIQUES
Concepcin
CONCEPCION
S/. 88,086.20
PUCARA
SAN AGUSTIN
S/. 41,954.00
S/. 36,151.21
S/. 44,416.61
S/. 115,666.67
S/. 69,305.47
S/. 64,835.70
S/. 8,985,807.63
S/. 1,417,157.06
S/. 189,516.75
S/. 1,177,694.52
S/. 459,656.40
S/. 1,150,460.10
ACO
S/. 239,363.30
ANDAMARCA
S/. 757,321.00
CHAMBARA
COCHAS
COMAS
HEROINAS TOLEDO
S/. 491,378.27
MANZANARES
S/. 181,260.03
MARISCAL CASTILLA
S/. 50,380.15
MATAHUASI
S/. 47,300.27
MITO
S/. 35,243.58
NUEVE DE JULIO
ORCOTUNA
S/. 36,079.67
S/. 25,759.07
S/. 69,608.71
S/. 42,586.83
S/. 18,219.59
TRES DE DICIEMBRE
S/. 22,133.02
YANACANCHA
S/. 37,007.36
Fuente: MEF
S/. 1,139,406.38
S/. 489,612.08
S/. 1,965,620.04
S/. 49,707.96
22
Snchez Carrin
32,095,702
Santiago De Chuco
30,750,989
Trujillo
27,642,798
Pataz
21,994,185
Otuzco
8,699,252
Viru
Ascope
Pacasmayo
Chepen
Julcan
7,772,338
7,080,785
4,789,428
2,714,606
Gran Chim
2,141,231
Bolvar
1,760,531
15,495,856
12,681,305
QUIRUVILCA
SANAGORAN
9,683,789
USQUIL
9,550,062
8,868,121
EL PORVENIR
PARCOY
7,758,622
SANTIAGO DE CHUCO
7,730,876
LA ESPERANZA
VIRU
CHUGAY
Fuente: MEF
6,096,697
5,371,151
4,969,530
23
EL PORVENIR
FLORENCIA DE MORA
HUANCHACO
LA ESPERANZA
LAREDO
MOCHE
POROTO
SALAVERRY
SIMBAL
Ascope
S/. 7,080,785
S/. 974,082
S/. 3,414,602
S/. 213,942
S/. 1,368,231
S/. 1,109,929
S/. 27,642,798
S/. 3,323,583
S/. 1,027,048
S/. 3,984,747
S/. 1,626,403
S/. 912,844
S/. 1,640,909
ASCOPE
CHICAMA
S/. 7,758,622
CHOCOPE
S/. 3,668,253
MAGDALENA DE CAO
S/. 1,253,238
PAIJAN
RAZURI
S/. 463,347
S/. 638,148
S/. 765,721
SANTIAGO DE CAO
CASA GRANDE
S/. 43,484,344
Bolvar
S/. 579,935
S/. 15,495,856
BOLIVAR
S/. 4,969,530
BAMBAMARCA
S/. 2,196,889
CONDORMARCA
S/. 2,014,601
LONGOTEA
S/. 3,945,374
UCHUMARCA
S/. 9,683,789
UCUNCHA
Chepen
CHEPEN
PACANGA
PUEBLO NUEVO
S/. 2,329,356
S/. 2,848,948
S/. 32,095,702
S/. 7,730,876
S/. 2,766,941
Julcan
S/. 3,205,426
JULCAN
S/. 1,070,391
CALAMARCA
S/. 1,257,459
CARABAMBA
S/. 12,681,305
HUASO
S/. 1,256,356
S/. 2,126,948
OTUZCO
S/. 2,141,231
AGALLPAMPA
Otuzco
CHARAT
S/. 761,317
S/. 610,739
HUARANCHAL
S/. 143,459
LA CUESTA
MACHE
S/. 8,699,252
PARANDAY
Fuente: MEF
TRUJILLO
S/. 625,716
S/. 5,371,151
SALPO
S/. 2,729,027
SINSICAP
USQUIL
S/. 9,550,062
S/. 599,075
24
S/
9,818,182
S/
459,797
S/ 30,833,936
S/ 41,111,915
10,019,514
Caete
6,841,973
Huaral
Huaura
3,580,127
Yauyos
3,571,411
2,604,493
Huarochir
1,870,467
Barranca
Lima
Oyn
Canta
Cajatambo
1,379,390
472,429
306,284
187,849
2,916,393
HUARAL
2,456,971
CHANCAY
1,811,901
1,394,583
MALA
1,271,069
NUEVO IMPERIAL
IMPERIAL
978,566
AUCALLAMA
971,363
CHILCA
Fuente: MEF
859,212
BARRANCA
724,094
QUILMANA
699,153
25
BARRANCO
BREA
CARABAYLLO
S/. 1,870,467
S/. 724,094
S/. 252,073
S/. 297,091
S/. 448,983
S/. 148,226
S/. 187,849
CHACLACAYO
S/. 42,648
CHORRILLOS
S/. 23,776
CIENEGUILLA
COMAS
EL AGUSTINO
INDEPENDENCIA
S/. 21,826
S/. 306,284
JESUS MARIA
LA MOLINA
S/. 16,342
LA VICTORIA
S/. 30,459
LINCE
S/. 15,893
S/. 21,262
LOS OLIVOS
LURIGANCHO (CHOSICA)
LURIN
S/. 73,021
S/. 26,578
S/. 36,951
S/. 11,147
S/. 174,229
S/. 472,429
PUEBLO LIBRE
S/. 283,184
MIRAFLORES
S/. 24,609
PACHACAMAC
S/. 19,585
S/. 49,631
PUCUSANA
PUENTE PIEDRA
PUNTA HERMOSA
PUNTA NEGRA
RIMAC
S/. 3,571,411
S/. 305,400
SAN BARTOLO
SAN BORJA
S/. 246,040
SAN ISIDRO
S/. 54,093
S/. 47,073
S/. 37,247
S/. 40,658
S/. 31,620
S/. 63,801
S/. 43,581
S/. 142,247
S/. 42,861
S/. 9,476
S/. 141,427
S/. 93,878
S/. 123,397
VILLA EL SALVADOR
Caete
S/. 401,895
S/. 61,152
S/. 103,022
S/. 34,532
S/. 349,113
S/. 102,801
ASIA
CALANGO
CERRO AZUL
CHILCA
COAYLLO
IMPERIAL
S/. 76,486
LUNAHUANA
S/. 49,373
S/. 81,284
S/. 35,793
S/. 49,755
S/. 52,888
MALA
S/. 25,128
NUEVO IMPERIAL
S/. 27,949
S/. 38,829
PACARAN
QUILMANA
SAN ANTONIO
SAN LUIS
S/. 70,958
S/. 357,625
VIAC
S/. 175,702
ZUIGA
S/. 108,111
VITIS
S/. 70,738
Fuente: MEF
S/. 44,866
S/. 391,770
26
S/ 145,718
S/ 437,155
S/ 582,874
206,395
Manu
204,747
Tambopata
26,014
Tahuamanu
143,198
TAMBOPATA
113,506
MADRE DE
60,385
HUEPETUHE
31,024
INAMBARI
21,731
MANU
LABERINTO
15,892
IBERIA
15,791
LAS PIEDRAS
14,634
FITZCARRALD
TAHUAMANU
10,773
7,735
S/. 204,747
TAMBOPATA
S/. 143,198
INAMBARI
S/. 31,024
LAS PIEDRAS
S/. 14,634
LABERINTO
S/. 206,395
MANU
S/. 21,731
FITZCARRALD
MADRE DE DIOS
S/. 10,773
S/. 113,506
HUEPETUHE
S/. 60,385
Tahuamanu
S/. 26,014
TAHUAMANU - IAPARI
IBERIA
TAHUAMANU
Fuente: MEF
S/. 15,892
Manu
S/. 2,488
S/. 15,791
S/. 7,735
27
S/ 47,138,682
S/ 141,956,603
S/ 189,395,285
99,940,301
Mariscal Nieto
23,532,706
18,483,595
Ilo
46,115,753
TORATA
17,889,021
ILO
11,971,176
CARUMAS
7,403,023
SAN CRISTOBAL
4,965,258
SAMEGUA
SANCHEZ CERRO - OMATE
4,052,583
ICHUA
4,023,675
CUCHUMBAYA
3,825,892
UBINAS
2,464,035
S/. 99,940,301
S/. 46,115,753
CARUMAS
S/. 11,971,176
CUCHUMBAYA
S/. 3,825,892
SAMEGUA
S/. 4,965,258
SAN CRISTOBAL
S/. 25,659,199
S/. 23,532,706
S/. 4,052,583
CHOJATA
S/. 2,337,266
COALAQUE
S/. 998,889
ICHUA
S/. 4,023,675
LA CAPILLA
S/. 2,026,262
LLOQUE
S/. 1,819,437
MATALAQUE
PUQUINA
QUINISTAQUILLAS
UBINAS
YUNGA
Fuente: MEF
S/. 7,403,023
TORATA
S/. 859,122
S/. 2,105,092
S/. 654,916
S/. 2,464,035
S/. 2,191,430
Ilo
S/. 18,483,595
ILO
S/. 17,889,021
EL ALGARROBAL
S/. 291,830
PACOCHA
S/. 302,744
28
S/ 3,239,883
S/ 9,719,649
S/ 12,959,533
6,884,910
Pasco
1,826,005
Oxapampa
1,008,734
1,162,863
HUAYLLAY
1,125,123
1,102,735
PAUCARTAMBO
670,953
PASCO - CHAUPIMARCA
TICLACAYAN
638,955
YANACANCHA
637,580
442,799
406,563
SIMON BOLIVAR
368,051
PUERTO BERMUDEZ
VILLA RICA
322,632
S/. 1,008,734
HUACHON
S/. 91,722
HUARIACA
S/. 84,484
HUAYLLAY
Fuente: MEF
PASCO - CHAUPIMARCA
NINACACA
PALLANCHACRA
S/. 195,767
S/. 36,721
S/. 38,650
S/. 442,799
PAUCARTAMBO
S/. 85,620
S/. 32,970
SIMON BOLIVAR
S/. 1,826,005
TICLACAYAN
S/. 297,250
TINYAHUARCO
S/. 63,841
VICCO
S/. 102,036
YANACANCHA
S/. 228,691
POZUZO
S/. 196,183
PUERTO BERMUDEZ
S/. 368,051
VILLA RICA
S/. 322,632
CONSTITUCION
S/. 247,320
29
S/ 7,905,752
S/ 23,717,257
S/ 31,623,009
11,697,930
Sechura
4,781,397
Piura
1,964,693
Sullana
Ayabaca
1,361,713
Morropon
1,242,192
Huancabamba
1,200,946
Paita
Talara
894,856
573,530
7,931,062
SECHURA
VICE
TAMBO GRANDE
Fuente: MEF
1,813,699
1,122,871
SULLANA
871,550
BERNAL
833,636
CASTILLA
663,936
PIURA
628,906
VEINTISEIS DE OCTUBRE
604,563
MORROPON - CHULUCANAS
583,153
PAITA
574,818
30
CASTILLA
CATACAOS
CURA MORI
S/. 121,198
S/. 90,273
EL TALLAN
S/. 583,153
S/. 57,804
S/. 72,633
LA ARENA
S/. 82,568
LA UNION
S/. 61,336
LAS LOMAS
TAMBO GRANDE
VEINTISEIS DE OCTUBRE
Huancabamba
HUANCABAMBA
CANCHAQUE
S/. 34,086
S/. 46,196
S/. 92,944
S/. 894,856
S/. 574,818
S/. 24,094
EL CARMEN DE LA FRONTERA
S/. 7,782
HUARMACA
S/. 97,673
LALAQUIZ
S/. 35,865
SONDOR
S/. 46,232
SONDORILLO
Sechura
SECHURA
S/. 108,392
S/. 573,530
S/. 335,479
S/. 72,304
BELLAVISTA DE LA UNION
S/. 43,742
BERNAL
S/. 10,206
S/. 40,179
S/. 71,619
S/. 1,361,713
S/. 361,793
SULLANA
S/. 231,991
BELLAVISTA
S/. 28,299
IGNACIO ESCUDERO
S/. 75,624
LANCONES
S/. 67,372
MARCAVELICA
MIGUEL CHECA
QUERECOTILLO
SALITRAL
Fuente: MEF
S/. 1,242,192
PIURA
S/. 251,077
S/. 104,410
S/. 122,932
S/. 19,245
S/. 98,969
31
S/ 21,703,865
S/ 65,471,038
S/ 87,174,904
10,147,385
Carabaya
9,962,699
Azngaro
7,923,627
Melgar
5,748,755
Puno
5,429,269
5,300,085
Lampa
5,193,122
4,756,502
San Romn
4,214,119
Chucuito
3,017,352
El Collao
Huancan
Yunguyo
1,894,423
1,230,988
4,275,519
3,026,553
ANANEA
CARABAYA MACUSANI
EL COLLAO - ILAVE
1,844,460
POTONI
1,791,868
PUNO
1,778,745
SAN ANTONIO DE
PUTINA
1,768,051
ANTAUTA
1,767,801
USICAYOS
AJOYANI
Fuente: MEF
2,134,222
1,691,409
1,511,886
32
S/. 5,429,269
PUNO
S/. 1,768,051
ACORA
S/. 3,026,553
AMANTANI
S/. 188,520
ATUNCOLLA
S/. 339,608
CAPACHICA
CHUCUITO
COATA
HUATTA
S/. 140,472
MAAZO
S/. 122,804
PAUCARCOLLA
PICHACANI
S/. 106,537
S/. 4,756,502
S/. 4,275,519
S/. 217,707
S/. 5,300,085
PLATERIA
S/. 802,037
SAN ANTONIO
S/. 276,082
TIQUILLACA
VILQUE
Azngaro
AZANGARO
ACHAYA
ARAPA
ASILLO
S/. 260,115
S/. 257,780
S/. 286,359
S/. 1,033,934
S/. 857,913
S/. 112,706
S/. 565,492
CAMINACA
CHUPA
MUANI
S/. 94,049
S/. 164,335
POTONI
S/. 847,667
S/. 1,230,988
S/. 640,992
SAMAN
S/. 40,172
SAN ANTON
S/. 113,490
SAN JOSE
SANTIAGO DE PUPUJA
TIRAPATA
Chucuito
CHUCUITO - JULI
DESAGUADERO
HUACULLANI
S/. 52,126
S/. 125,826
S/. 7,923,627
S/. 1,318,224
S/. 1,767,801
S/. 339,580
S/. 506,659
S/. 823,570
KELLUYO
S/. 1,091,700
PISACOMA
S/. 1,028,019
POMATA
S/. 666,699
ZEPITA
S/. 381,376
SAN GABAN
USICAYOS
Fuente: MEF
S/. 343,788
S/. 1,691,409
33
S/ 233,970
S/ 709,438
S/ 943,408
393,903
Rioja
64,385
Moyobamba
56,383
San Martin
44,492
Lamas
37,009
Tocache
Bellavista
31,163
Mariscal Cceres
27,507
Picota
22,679
El Dorado
20,109
11,808
Huallaga
112,020
NUEVA CAJAMARCA
109,587
56,426
PARDO MIGUEL
55,647
32,107
MOYOBAMBA
AWAJUN
SORITOR
LA BANDA DE
SAN MARTIN -
TOCACHE
Fuente: MEF
28,680
15,544
14,356
11,657
11,449
34
MOYOBAMBA
S/. 2,780
CALZADA
S/. 1,825
HABANA
S/. 1,088
JEPELACIO
SORITOR
YANTALO
S/. 377
S/. 1,250
S/. 775
S/. 2,961
BELLAVISTA
S/. 6,683
ALTO BIAVO
S/. 2,693
Bellavista
BAJO BIAVO
S/. 2,247
HUALLAGA
S/. 56,383
SAN PABLO
S/. 11,657
SAN RAFAEL
El Dorado
S/. 373
S/. 971
EL DORADO
S/. 4,563
AGUA BLANCA
S/. 1,019
SAN MARTIN
S/. 1,566
SANTA ROSA
S/. 1,885
SHATOJA
Huallaga
S/. 1,778
S/. 14,356
HUALLAGA - SAPOSOA
S/. 6,369
ALTO SAPOSOA
S/. 1,143
EL ESLABON
PISCOYACU
SACANCHE
TINGO DE SAPOSOA
Mariscal Cceres
S/. 757
S/. 9,137
S/. 809
S/. 37,009
S/. 11,449
S/. 6,856
CAMPANILLA
S/. 7,417
HUICUNGO
PACHIZA
S/. 10,760
S/. 44,492
PAJARILLO
Rioja
RIOJA
AWAJUN
S/. 528
S/. 4,783
S/. 10,521
S/. 2,876
S/. 4,453
NUEVA CAJAMARCA
S/. 2,685
PARDO MIGUEL
S/. 5,696
POSIC
SAN FERNANDO
YORONGOS
S/. 1,978
YURACYACU
S/. 6,893
ZAPATERO
Fuente: MEF
S/. 22,679
S/. 1,223
S/. 825
S/. 2,556
35
S/ 44,414,886
S/ 133,244,657
S/ 177,659,542
69,348,019
Tacna
57,275,217
Jorge Basadre
Candarave
Tarata
3,909,118
2,712,304
31,910,477
23,410,660
ILABAYA
19,373,534
ITE
14,491,023
6,152,671
POCOLLAY
4,911,538
ALTO DE LA ALIANZA
4,861,966
INCLAN
4,686,288
PALCA
Fuente: MEF
7,507,265
3,129,681
36
S/. 69,348,019
TACNA
S/. 7,507,265
ALTO DE LA ALIANZA
S/. 4,861,966
CALANA
S/. 6,152,671
INCLAN
S/. 4,686,288
PACHIA
S/. 864,358
PALCA
S/. 3,129,681
POCOLLAY
S/. 4,911,538
SAMA
CORONEL GREGORIO ALBARRACIN LANCHIPA
S/. 1,525,673
S/. 31,910,477
S/. 2,937,843
Candarave
S/. 3,909,118
CANDARAVE
S/. 1,529,356
CAIRANI
S/. 706,944
CAMILACA
S/. 660,606
CURIBAYA
S/. 23,265
HUANUARA
S/. 486,406
QUILAHUANI
S/. 502,539
Jorge Basadre
S/. 57,275,217
S/. 14,491,023
ILABAYA
S/. 23,410,660
ITE
S/. 19,373,534
Tarata
Fuente: MEF
S/. 860,258
CIUDAD NUEVA
S/. 2,712,304
TARATA
S/. 841,351
S/. 361,688
ESTIQUE
S/. 241,976
ESTIQUE PAMPA
S/. 188,398
SITAJARA
S/. 261,462
SUSAPAYA
S/. 286,008
TARUCACHI
S/. 223,798
TICACO
S/. 307,624
37
S/ 68,569,078
Universidad
AMAZONAS
AMAZONAS
ANCASH
S/. 7,932,327.9
ANCASH
S/. 7,932,327.9
APURIMAC
APURIMAC
AREQUIPA
AYACUCHO
AYACUCHO
CAJAMARCA
U.N. DE CAJAMARCA
S/. 3,614,830.9
CAJAMARCA
S/. 3,614,830.9
CAJAMARCA
U. N. DE JAEN
S/. 3,614,830.9
CALLAO
CUSCO
S/. 1,226,082.9
CUSCO
S/. 1,226,082.9
HUANCAVELICA
U.N. DE HUANCAVELICA
S/. 2,387.9
HUANUCO
S/. 569.0
HUANUCO
ICA
JUNIN
S/. 423,904.2
JUNIN
S/. 423,904.2
JUNIN
LA LIBERTAD
U.N. DE TRUJILLO
LAMBAYEQUE
LIMA
U.N. DE BARRANCA
S/. 654,545.5
LIMA
S/. 654,545.5
LIMA
U.N. DE CAETE
S/. 654,545.5
S/. 0.4
S/. 0.4
S/. 80,176.7
S/. 80,176.7
S/. 1,099,260.3
S/. 373,928.6
S/. 373,928.6
S/. 256.8
S/. 569.0
S/. 2,831,943.7
S/. 423,904.2
S/. 6,243,480.5
S/. 215.7
S/. 11,494.9
S/. 11,494.9
S/. 11,494.9
S/. 11,494.9
S/. 11,494.9
S/. 11,494.9
MADRE DE DIOS
MOQUEGUA
U.N. DE MOQUEGUA
S/. 29,143.7
S/. 9,487,736.3
PASCO
S/. 647,976.6
PIURA
U.N. DE FRONTERA
S/. 790,575.2
PIURA
U.N. DE PIURA
PUNO
U.N. DE JULIACA
S/. 2,170,386.5
PUNO
S/. 2,170,386.6
SAN MARTIN
TACNA
Fuente: MEF
S/. 790,575.2
S/. 46,794.0
S/. 8,882,977.1
38