In this way, refunds of the 35% paid as an advance on account of Income Tax between January and December 2023 can be requested for the purchase of dollars or those expenses made in foreign currency with a card – the so-called “tourist” dollar.
The Federal Public Revenue Agency (AFIP) As of this Monday, January 1, it enabled the option to request the return of earnings and personal property for the purchase of savings dollars and expenses abroad.
These are those that were carried out during the year 2023 and it is worth clarifying that there is no expiration date for the application. Those employees who have not suffered withholdings on their pay stubs during the same year and those who are not registered for the tax.
In this way, you can request the 35% returns paid as advance on account of Income Tax between January and December 2023 by Dollar purchase or those expenses made in foreign currency with card -the so-called “tourist” dollar-, according to Resolution 4815, for services found abroad, tickets abroad, among others.
Employees with Earnings withheld in 2023, must report the 2023 perceptions in SIRADIG so that the employer can return them in the annual settlement (in May 2024).
Those registered with the tax (employees or self-employed) can compute the perceptions at the annual DDJJ to be presented in June 2024 (considering that those carried out between 11/23 and 12/13 go into the next DDJJ due in 2025).
Dollar: doubts about the return of perceptions}
Who can request the return of a perception? When can they do it?
- Once the calendar year in which the payment occurred has ended, those who:
- They are not registered for income tax, nor are they required to register.
- They are registered in the income tax but not in personal assets, exclusively for the perceptions made under code 219.
- They are not registered with the personal property tax, nor are they required to register.
- They are registered in the personal property tax but not in profits, exclusively for the perceptions made under code 217.
- They work in a dependency relationship and are not liable to suffer income tax withholdings from their employer as withholding agent.
- They work in a dependency relationship and are liable to suffer income tax withholdings by their employer, as a withholding agent, who have collected them under code 219.
What is needed to request a refund?
- Before making the refund request, subjects must:
- Have a CUIT and tax code level 2 or higher.
Digital registration
- My AFIP: How do I request or recover my tax code?
- Inform the CBU to the AFIP of the bank account in which the requested refund will be made. In the guide How do I declare CBU? The steps to follow to comply with the requirement are indicated.
- Have the Electronic Tax Address established.
Source: Ambito
