For the purposes of recategorization that expires on July 20the Executive updated the values of the parameter annual gross income, which implies a decompression in the face of the inflationary process. But, in order to determine if there were modifications, the possible variations that occurred in the last twelve months must be considered and, additionally, not lose sight of two aspects, among others, that are part of the categorization mechanism and, therefore, of the recategorization.
Those two aspects are:
- If the small taxpayer receives income from the provision of services and from the sale of personal property, which of the two activities prevails?
- In the case where most of the parameters belong to the same category, except some or some, how is the category determined?
As a preliminary matter, it is worth remembering that for there to be a recategorization to a lower or higher category, a change in the parameters must be verified.
Sales and services
Considering that there is a modification, what happens in the first case?
When a small taxpayer receives income from an activity that qualifies as services, for example the repair of electrical items, and another from the sale of furniture (sells light bulbs and plugs), after checking all the parameters to qualify, they must be recategorized in the activity ( services or sale of furniture) that generates more income.
The importance of this determination resides in the fact that if the income from services is higher, it can only be maintained in the Monotax if it does not exceed the parameters of category H; On the other hand, if the income from the sale of furniture prevails, you can remain in the simplified regime as long as it does not exceed the parameters of category K.
In the case of the sale of movable things, it must always be compared with the maximum sale price admitted by the regime, which was not updated.
Parameter setting
Regarding the second question, attention must be paid to whether all the parameters coincide with those arranged in the same category or if one or some of them fit into the values of other major or minor categories.
In these cases, it must be borne in mind that the category is defined based on the parameter belonging to the largest category. In particular, currently, the parameter accrued rents acquires importance.
The annual income was updated and they were more in line with the economic reality, but not the amount of the rents. As, in general, the values of the physical parameters of electricity consumption and area do not vary, it may happen that all the parameters correspond to a category, for example C, but the amount of rents falls into E. If so, the recategorization will be in category E.
Synthesizing. If the sale of furniture and services is exercised, belonging to one or the other activity is defined by the one with the highest income.
In the cases in which one or more parameters do not belong to the same category to which the majority of them belong, the recategorization is defined by the parameter that fits into the largest category.
Source: Ambito
