Based on the adjustment of the values in the scales and monthly contributions by 110.9% as of this Monday, January 1, the Federal Public Revenue Administration (AFIP) introduced the option of recategorization for the monotax. This management applies only to those that exceed or fall below the limits established by AFIP for each category, which affects the amount to be paid.
Thus, until Monday, January 22 inclusive, small taxpayers should review their gross income for the last year and request a category change if necessary.
The Monotributo 2024 presents new scales for the January recategorization. This translates into updating the maximum amounts for each category of the Monotribute. These are the new parameters and the fees to pay for each one:
Category | Monthly Gross Income from January 1, 2024, inclusive | Monthly payment value
- A | $2,108,288.01 | $12,128.39
- B | $3,133,941.63 | $13,561.75
- C | $4,387,518.23 | $15,241.42
- D | $5,449,094.55 | $19,066.46
- E | $6,416,528.72 | $24,526.43
- F | $8,020,660.90 | $29,223.11
- G | $9,624,793.05 | $33,439.61
- H | $11,916,410.45 | $56,402.68
- I | $13,337,213.22 | $81,121.96
- J | $15,285,088.04 | $93,619.47
- K | $16,957,968.71 | $106,964.65
The evaluation to determine the category in the Monotax involves considering the following parameters during the last 12 months:
- Accumulated gross income
- Electrical energy consumption
- Rents accrued and/or the surface used for the activity
- These values must be compared with the current Monotax category table to determine the corresponding one for the taxpayer.
The payment corresponding to the new category is made in the month following the recategorization.
How to recategorize the Monotributo 2024?
- Access Monotributo|AFIP with CUIL/CUIT/CDI and Tax Code.
- Select the “Recategorization” option.
- The system will display the current category and maximum limits.
- Choose “Continue recategorization”.
- Report the amount invoiced in the last 12 months and the data required by the system to determine the new category.
- The system will display the corresponding category. It is recommended to verify the information.
- If the data is correct, confirm the category by clicking “Confirm Category”.
- The system will inform you if the modification was made correctly and you will be able to print your credential.
It is essential to follow these steps to guarantee the correct update of the category in the Monotributo 2024 and avoid future inconveniences.
When is it not appropriate to recategorize?
It is not appropriate to recategorize if less than 6 months have passed since registration to the simplified regime. On the other hand, if the period is between 6 months and less than 12, the income must be annualized to make the recategorization.
The amount corresponding to the new category is paid in the month following the recategorization.
Automatic recategorization
If a monotributista The recategorization has not been carried out until 11:59 p.m. on the 22nd of this month, it is likely that in February you will receive a notification from the AFIP at your Electronic Tax Address (accessible from the organization’s page with a tax code) informing you that it was recategorized ex officio. This situation occurs when, Through a systemic data crossing, it is presumed that the procedure should have been completed and it was not.. Likewise, it can happen when the AFIP considers that the recategorization was carried out incorrectly, resulting in a non-corresponding category for the monotributista.
The AFIP uses information about consumption, expenses and banking movements reported by financial entities to detect possible omissions in the recategorization process or errors in it.
Taxpayers notified of an automatic recategorization will be able to consult the reasons by accessing the monotax portal. In case of discrepancy with the new assigned category, they will have a period of 15 business days to appeal the decision of the AFIP. This appeal is made through the interactive service “Digital Presentations”, selecting the option “Ex officio recategorization of the monotax – Appeal in due course”.
Source: Ambito
