The rise in such values will mean that a considerable universe of taxpayers will probably no longer have to pay the tax, but as Law 27667 became known at the end of December 2021, these subjects had already paid three of the five advances that must be paid for this tax. . The remaining two are paid in February and April, before the general maturity of June 2022.
As will be remembered, the non-taxable minimum, which was $2,000,000, became $6,000,000 and the exemption for real estate used as a home was $18,000,000 and was raised to $30,000,000.
In view of this situation, the Professional Council of Economic Sciences of CABA (CPCECABA) considered it appropriate to refer to the issue in order to demonstrate, on the one hand, that the payments made in August, October and December 2021 are already excessive in the cases of small estates. .
The institution’s statement states: “As an example, we can consider the situation of a taxpayer who owns encumbered assets for $8,000,000. Specifically, when determining the advances, he considered a taxable base of $6,000,000 and as a consequence of the changes in the legislation, the calculation base will finally be $2,000,000. “It is clear that the advances received from August to December in this case are excessive, which is why it is appropriate to request their reduction.”
And in this sense remember that the “AFIP responded to the queries made in this regard, that the interested parties may request the reduction of advances from the Tax Accounts System by selecting the option reduction of advances.”
It is worth keeping in mind that the expiration of the advance to be paid in February has already occurred and it is very possible that a large part of the taxpayers have paid it; subtract the fifth and last due in April.
In some way, the CPCECABA report is warning that there will be a balance in favor and that these credits may be computed against other taxes or request their refund following the procedure of RG 2,224.
In line with this warning, it should not be forgotten that the minimum amount from which it is mandatory to enter advances has not been updated since 2016, which implies that there are taxpayers with a very low participation in the tax who are forced to advance the tax for the period. following fiscal year even if it is meager or null, as in these cases in which the values were increased.
Source: Ambito
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