According to the fiscal package approved in 2024 the Minimum non -taxable of personal property tax became $ 100 million, while Special Deduction for Family Housing It went from $ 56 million to $ 350 million, according to the Ark website. It must be remembered that this year the special regime of early income of personal goods (REIBP) entered into force, so many taxpayers will anticipate the maturities of 5 years.
One will apply aliquot which will go from 0.5% to 1.25%. The first will apply when the previously mentioned values are exceeded, but the $ 13,688,704,13 is not exceeded.
The second aliquot goes to assets that exceed the non -taxable amounts from $ 13,688,704.13, but below $ 29,658,858.97. In this case, a fixed fee of $ 68,443.52 and 0.75% on the surplus of $ 13,688,704.13 will be paid.
The third aliquot is for Patrimonies above Mni at $ 29,658,858.97 and below $ 82,132,224.82. They pay a fixed fee of $ 188,219.68 and 1% of the surplus of $ 29,658,858.97.
The last aliquot applies to assets that reach the Minimum non -taxable and exceed it at least $ 82,132,224.82. In these cases, they pay 712,953.34 plus 1.25% on the surplus of $ 82,132,224.82.
In the case of the next periods, There will be important modifications. In 2025, rates will be 0.5%, 0.75% and 1% respectively. In 2026, it is reduced to 0.5%and 0.75%, while in 2027 it will only be 0.5%.
As for taxpayers who opt for the REIBP, they will be excluded from any obligation referring to Personal Assets Tax. They will also be obliged to pay any other national tax that applies to assets and is believed for fiscal periods between 2023 and 2027. In a nutshell, they must not present sworn statements nor pay the tribute.
The tax on Personal goods It covers a wide amount of assets, both within the country and abroad. In this sense, the properties located in Argentina and abroad are included, together with the real rights constituted on goods located in both jurisdictions.
They are also found Taxed ships and aircraft with national or foreign registrationas well as the motor vehicles registered in the country and outside it.
The Movable property registered within Argentina They are considered in the tax, like those incorporated into homes and temporary residences, provided that they are in national territory.
Source: Ambito
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