By withdrawing the fiscal package, the Government postponed sending to Congress the reform that raised the monotax scales between 137% and 300%. Those who have to go to the general regime are among the most affected.
The Monotax categories rose half that of 2023 inflation
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The taxpayers of the Simplified regimen, Known as monotributistas, they will have to wait beyond March to see if they obtain an improvement in their condition, above all, those who are in the last categories that may now be left out of it and be required to be registered as responsible persons.
This Monday night a new chapter of recategorization of the monotribute closesa procedure that is usually common in January and July, but on this occasion It was moved to February, perhaps, due to excess of optimism on the part of the government, which thought that by now it would have approved the fiscal package. and with it a tax reform.
The thing is, Along with the project to restore the Income Tax for high salaries, renamed the Personal Income Tax, the government presented a reform of the Monotributo which contemplates a substantial increase in the scales and their adjustment in the future by the Consumer Price Index (CPI), something that is logical.
Until now heThe categories of the simplified regime for small taxpayers are managed with updates based on the increase in retirements from the previous period, with which they lose against prices, which determines that those at the top of the pyramid move more quickly to the Self-Employed category of the general regime. And with this its costs multiply.
How much did the scales rise in 2023?
The current tables that will be used now adjusted 110.9%, against an annual inflation of 211% in 2023, as published by the Federal Administration of Public Revenues (AFIP).
By withdrawing the entire fiscal package, This improvement for monotributistas was also left waiting for Congress to finish resolving the treatment of the Omnibus Law, and it is also assumed from DNU 70/2023.
Sources of the Libertad Avanza point out that when the regular session begins, the fiscal package projects will return in the form of individual lawss, among them: the monotax reform, the restitution of Profits, the moratorium, money laundering and changes in Personal Assets.
The monotributistas now had to recategorize themselves with the outdated tables and they will have to wait for the changes to be approved, supposedly, retroactively to January. It is likely that the monotributistas of the highest categories will now be left out and then may rejoin.
What are the scales like according to gross income in January?
- Category A will go from a ceiling of $2,108,288 to $5,000,000, with a jump of 137.16 percent.
- Category B will go from a ceiling of $3,133,941 to $8,000,000, with a jump of 155.27 percent.
- Category C will go from a ceiling of $4,387,518 to $11,500,000, with a jump of 162.11 percent.
- Category D will go from a ceiling of $5,449,094 to $15,500,000, with a jump of 184.45 percent.
- Category E will go from a ceiling of $6,416,285 to $19,750,000, with a jump of 207.8 percent.
- Category F will go from a ceiling of $8,020,660 to $24,250,000, with a jump of 202.34 percent.
- Category G will go from a ceiling of $9,624,193 to $29,000,000, with a jump of 201.31 percent.
- Category H will go from a ceiling of $11,916,410 to $35,000,000, with a jump of 193.71 percent.
- Category I will go from a ceiling of $13,372,213 to $45,000,000, with a jump of 236.52 percent.
- Category I will go from a ceiling of $15,285,088 to $56,000,000, with a jump of 266.37 percent.
- Category K will go from a ceiling of $16,957,968 to $68,000,000, with a jump of 300.99 percent.
The Bridge regime for those left out
For monotributistas who have to leave the regime because they exceed the parameters, it is in force the Bridge Regime, recalls tax advisor Vicente Lourenzo. This is an intermediate step to cushion the impact when moving to the Registered Controller, where Income Tax and VAT are paid.
“The bridge regime allows you to pay 50% of the VAT in the first year, 30% in the second year and 20% in the third,” he recalled.
Source: Ambito
