Monotributistas who remain in the same category should not carry out any procedure.
As a result of the 41% increase in the scales of the Simplified regimen established by the Government since July, taxpayers who are attached and whose income exceeds or is below the limits established for the category in which they are registered, must make a recategorization.
The monotributistas who remain in the same category should not carry out any procedureas well as those who have adhered to the regime in a period of less than six months.
Monotributo 2023: what parameters to take into account to know in which category it is included
To evaluate the category in which it corresponds to be within the monotributo, it is necessary to take into account in relation to the last 12 months:
- Cumulative gross income.
- Electric power consumed.
- Accrued rentals and/or the area affected by the activity.
These values should then be checked against the monotribute category table in force to know which corresponds to the taxpayer.
Monotributo 2023: step by step how to do the recategorization
- Enter the AFIP page | Monotribute.
- Enter with CUIL/CUIT/CDI and Tax Code.
- Select the “Recategorization” option.
- There, the system will show the current category and the maximum limits.
- Then, select the “Continue recategorization” option.
- Inform the amount invoiced in the last 12 months.
- Enter the data corresponding to personal activity, as requested by the system.
- The system will display the corresponding category.
- Verify the information provided.
- If the data is correct, click on “Confirm category”.
- The system will inform if the modification was made correctly and the credential can be printed.
Monotributo 2023: what are the new scales
With the new update of the scales, the maximum limits of the different categories based on gross receipts as of July 1, 2023 are:
- Category A – Gross annual income: $1,414,762.58
- Category B – Gross annual income: $2,103,025.45
- Category C – Gross annual income: $2,944,235.60
- Category D – Gross annual income: $3,656,604.33
- Category E – Gross annual income: $4,305,799.15
- Category F – Gross annual income: $5,382,248.94
- Category G – Gross annual income: $6,458,698.70
- Category H – Annual gross income: $7,996,484.12
- Category I – Gross annual income: $8,949,911.06
- Category J – Gross annual income: $10,257,028.68
- Category K – Gross annual income: $11,379,612.01
Source: Ambito
