Until that date, taxpayers of the simplified regime must evaluate the parameters that determine their category as monotributistas and report any changes that occur.
The Federal Public Revenue Administration (AFIP) enabled the system so that monotax taxpayers can carry out, if applicable, the semiannual recategorization. According to the organization’s calendar, the deadline to carry out the procedure is extended until next February 5.
Until that date, taxpayers of the simplified regime must evaluate the parameters that determine their category as monotributistas and report any changes that occur. in case they correspond to a category different from the current one or, also, if they fall under the general regime.
For it, taxpayers must weigh different variablesas the amount of the annual gross income (billing for the previous twelve months) and, if you have an establishment, also declare the surface area affected by the activity, the rents accrued and the electrical energy consumed in annual terms, as well as the maximum unit price for the sale of furniture items.
Those monotributistas who must remain in the same category or have been active for less than six months, They are excluded from the obligation to recategorize and will not have to take any action.
New parameters by category
The parameters of each category were updated as of January 1 and were established at the following values:
In the case of the maximum income allowed, according to the table published by the organization, the values are as follows. Category A: $2,108,288; B: $3,133,941; C: $4,387,518; D: $5,449,094; E: $6,416,528; F: $8,020,660; G: $9,624,793; H (highest step for the provision of services): $11,916,410.
In the three categories in which only those who sell personal items are admitted, the income limits are $13,337,213 (I); $15,285,088 (J), and $16,957,968 (K).
In addition to these limits, the amounts of rents accrued annually, corresponding to properties affected by the activity, also increased (in this case, 110.9%, since they had not been updated in July). At the highest levels the figure reaches $1,941,795. And, in addition, the maximum unit price that a product marketed by a monotributista can have increased from $85,627 to $180,589 as of January.
Source: Ambito
