Who should be recategorized in the monotax in 2024?
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.
Monotax: what are the new categories
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.
How much do you have to pay in monotax in 2024?
The amounts to be paid monthly range between $12,128 for both the rental of services and the sale of personal items, while the maximum values are $66,111 (services) and $106,965 (businesses).
Categories A, B, C and D of the monotax still have the benefit of extension of the tax component implemented during the management of Sergio Massa at the head of the Palacio de Hacienda. In this way, the eligible taxpayers will only pay the amount corresponding to the pension contributions.
As a result, the integrated tax appears with an amount of zero pesos ($0) or the legend “Does Not Contribute.”
This measure includes the periods of September, October, November and December 2023, as well as January and February 2024.
The new expirations of the tax component will come into force as of March 20 and will extend until May 20, 2024 inclusive.
How is the recategorization of the monotax carried out in AFIP?
On the AFIP portal, complete CUIT and tax code and enter the “Monotributo” microsite.
Once there, select the “Recategorize me” option.
Automatically, the system will report the current category of the taxpayer and the limits of each parameter of that category.
Then you must select the “Continue recategorization” option.
In the next step, information must be entered on the amount invoiced in the last 12 months, data on affected area, accrued rent, unit price, etc.
With this data, the system will determine the new category in which the taxpayer falls. Then, the “Confirm category” option must be selected. Finally, print the new credential.
Source: Ambito
