The Federal Administration of Public Revenues (AFIP) already published the new amounts and values for the deduction of what is the Income Tax for workers after the last update of the floor of $404,000 gross monthly valid from January 2023.
AFIP personal deductions: which ones are in force this year
As indicated in the document published on the web platform of AFIPthe deductions corresponding to the family responsibilities conjugal will stay in $421,088.24. and for the childrenmeanwhile, will amount to $212,356.37. In the case of children disabled for work, the deductions will remain in $424,712.74 annual.
On the other hand, the Special Deductions covered within the article 30, subsection “C”will be classified in two sections:
- Special Deduction. Article 30, subparagraph “C”, section 1: they will correspond $1,580,891.18.
- Special Deduction. Article 30, subsection “C”, section 1 of “new professionals and entrepreneurs”: correspond to them $1,806,732.78.
Finally, the Special Deductions covered within the article 30, subsection “C” and paragraph 2they were assigned an amount of $2,168,079.35.
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Personal deductions: Employees in a dependency relationship and retirees who live in the provinces
For the updates of the values, the so-called index was used. RIPas of October 2022, with a value of 1.788385092.
As published on the official page of AFIPthe values were rounded so that they do not exceed two decimal places, remaining as follows:
Deductible categories and items
nontaxable earnings [Artículo 30, inciso a)] – $551,053.52
family burdens [Artículo 30, inciso b)]:
- Spouse: $513,727.67
- Son: $259,074.78
- Child disabled for work: $518,149.56
Special Deduction [Artículo 30, inciso c, Apartado 1] – $1,928,687.34
Special Deduction [Artículo 30, inciso c), Apartado 1 “nuevos profesionales/emprendedores”] – $2,204,214.10
Special Deduction [Artículo 30, inciso c), Apartado 2] – $2,645,056.82
Source: Ambito
