Estadística descriptiva de la recaudación municipal del Impuesto de Alcabala en el Perú. 2009-2016[Descriptive Statistics of Municipal Revenue Collection from the Alcabala (Real Estate Transfer) Tax in Peru, 2009–2016]

This working paper provides a descriptive statistical assessment of municipal revenue collection from Peru’s Alcabala (real estate transfer) tax over 2009–2016, using Ministry of Economy and Finance (MEF) budget execution data (PIA, PIM, and actual collections). The study systematizes and compares both the time-series dynamics and the territorial distribution of this municipal revenue source, introducing a performance metric based on an efficacy ratio defined as Collected/PIM. Results indicate that, over the full period, municipalities collected approximately PEN 5,685 million, with an aggregate efficacy of about 96%. Annual patterns show a sustained increase from 2009, a peak in 2013, a decline in 2014, and a subsequent recovery during 2015–2016. The central finding is the strong geographic concentration of collections: Metropolitan Lima and Lima Provinces account for roughly 78% of total Alcabala revenue, and most collections are concentrated in a small number of coastal departments. Outside Lima, relatively stronger performances are observed in Cusco (highlands) and San Martín (jungle), albeit at substantially lower levels. Overall, the evidence suggests that Alcabala revenue is closely linked to the intensity of formal real estate market activity and to heterogeneous local fiscal capacity, raising challenges for inter-municipal equity and for the design of strategies to strengthen local tax administration.