January 22nd is the deadline for monotributistas to review their situation with the regime and, if there are changes in the parameters, they must be recategorized or eventually excluded.. Depending on one possibility or another, it is necessary to take into account some effects.
The confrontation of the situation must be carried out with respect to the new values established by the AFIP (can be consulted on the Monotributo microsite on the agency’s official website) applicable as of 1/1/24, which increased around 110%, well below the inflation that occurred in 2023.
Exclusion. Transition regime
This distancing from reality is one of the most worrying issues because if the maximum limit of annual gross income from sales or services is exceeded, or if the minimum sales price for furniture is exceeded, such a gap expels the small taxpayer of the regime, displacing it to the general regime.
If so, the excluded subject may access the Permanent Procedure for Transition to the General Regime (which is also applicable to those who renounce the Monotax) to the extent that the gross income accrued in the 12 months prior to the application does not exceed 50%. of the total annual sales limit established for microenterprises.
Consequently, they will be able to enroll in the general regime and enjoy specific benefits in order to cushion the change from one regime to another.
It is worth remembering that since the latest reforms to the Monotax, the registered responsible parties must discriminate the VAT to the monotributist purchaser, in the invoice or equivalent document.
Thus, one of the benefits is that the Value Added Tax invoiced as monotributistas in the 12 months prior to the waiver or exclusion can be added to the tax credits for the purchases made by the subject in their new condition as registered VAT responsible.
For their part, in the case of Income Tax, they may consider as a deductible expense the amount of purchases made in the 12 months prior to the effect of the waiver or exclusion, net of VAT.
In both cases, as long as the acquisitions are related to the taxpayer’s activity.
Furthermore, when the communication of exclusion or waiver – as may be the case in these cases of recategorization – is carried out voluntarily, they will also be able to enjoy the benefits of the so-called Voluntary Tax Promotion Regime of the General Regime, which enables a reduction of the debt balance that arises. of the difference between the VAT tax debit and credit in each period, for 3 years (50%, 30% and 10%)
Recategorization and future payments
The most common alternative is that, if there are changes in the income, physical parameters (occupied area or kW consumed) and rents, recategorization occurs, which may result in a higher or lower category.
In such cases, the amount of the new category must be paid from the February due date. It is worth keeping in mind that the “quota” of the Monotributo varies depending on the situation of each subject, and can be taxed on both components of the quota (tax and pension plus social work) or one of them, such as if the taxpayer also works in dependency relationship should not contribute the pension component.
However, given these particular circumstances, we must not forget that the previous government ordered a deferral of the tax component of categories A, B, C and D of the Simplified Regime (Monotax), resulting in a monthly amount released from payment for each of these. category: $496.85 (A) ; $957.27(B); $1,636.83 if they provide services and $1,512.56 if they sell movable things, in the case of category C and for category D $2,689.05 for services and $2,484.46 if they sell movable things.
The deferral covers the months from September to December 2023 and January and February 2024, that is, it takes months with values before the recategorization and the new ones that arise from it.
That measure sought relief for monotributists, although short-lived since starting in March 2024, such amounts will have to be paid plus those for the corresponding month.
In effect, what was not paid in September and October 2023 must be paid with the installment of March 20, 2024; the deferral of November and December 2023 with the quota of April 22, 2024 and finally, January and February 2023 with that of May 20, 2024.
In this way, although relief was sought, depending on the situation of each taxpayer, it could be an economic effort given that there are three installments each month. If it is compared with the benefits of workers in a dependency relationship, inequity occurs because with equal income, some were exempt and others must pay taxes.
Source: Ambito
