Subjects covered by the special regime must enter contributions for social security through the Tax Account System (SICP), using the characterization code mentioned above.
The special regime will be implemented through the creation of a new characterization code in the “Registration System” of the AFIP, with the code “113 Decree 510/2023-Seg Social-Professional Soccer”.
Through the General Resolution 5439/2023 published this Friday in the Official Gazette, the Federal Administration of Public Revenues (AFIP) established a special regime for the payment of contributions destined for the social security of the football industry workersl, as well as the cancellation of sums owed.
This special regime aims to facilitate compliance with social security obligations of football clubs and other entities linked to the activity, and of their workers.
The special regime is applicable to the following subjects:
- The Argentine Football Association (AFA);
- The Argentine Professional Football League (LPF);
- The clubs that participate in the tournaments organized by the entities mentioned in sections a) and b) in the First Division “A” of women’s soccer and in the First Division, First “B” National, First “B” Metropolitan, First “B” divisions. C” and Federal “A” Men’s Soccer Tournament;
- The companies awarded the television rights; and
- The educational establishments belonging to the clubs mentioned in section c).
The contributions for social security that are included in the special regime are the following:
- Personal contributions and corresponding contributions to soccer players, members of the medical, technical and auxiliary bodies who attend to the schools who play professional football in any category and other dependent personnel, of the clubs that participate in the tournaments organized by the Argentine Football Association (AFA) and/or the Argentine Professional Football League (LPF) in the First Division “A” of women’s soccer and in the First Division, First National “B”, First Metropolitan “B”, First “C” and Federal Tournament “A” divisions of men’s soccer, including the personnel affected by the educational establishments belonging to said entities, in all their levels.
- Employer contributions corresponding to personnel in a dependency relationship of the Argentine Football Association (AFA).
- Obligations accrued until October 2023, inclusive, for contributions and contributions destined for the regimes of Laws Nos. 19,032, 23,661, 24,013, 24,241 and 24,714 and their respective modifications, including their interests, fines and surcharges, corresponding to the subjects indicated in sections c) and e) of article 1 and the Argentine Football Association (AFA).
The special regime is characterized by the following aspects:
- YesThis is a single collection regime, which replaces the collection, withholding and self-withholding regime.
- The regime applies to obligations accrued up to and including October 2023.
- The regime applies to the obligations of the subjects mentioned in article 1, regardless of the place where the company or entity is domiciled.
The special regime will be implemented through the creation of a new characterization code in the “Registration System” of the AFIP, with the code “113 Decree 510/2023-Seg Social-Professional Soccer”.
Subjects covered by the special regime must enter contributions for social security through the Tax Account System (SICP), using the characterization code mentioned above.
The special regime will come into force as of November 1, 2023, according to the official text, which highlights that the special regime represents an important advance for the soccer industry in Argentina. by facilitating compliance with the social security obligations of the clubs and their workers.
Source: Ambito
