The project that travels back to the Lower House contemplates an increase in categories based on annual turnoverquotas are increased and some discriminations that existed regarding the type of activities are eliminated.
This is indicated in a detailed report by the taxman Sebastián Domínguez, CEO of SDC Asesores Tributarios:.
Eliminates discrimination in works, locations and provision of services with the sale of goods
Until now, the maximum category for activities of works, locations and provision of services was H and the maximum for the sale of goods was the K.
Since the reform, all small taxpayers with construction activities, locations and provision of services may also join and/or remain in the regime if they fit into the parameters up to category K.
Increases turnover, unit sales price and accrued rents
Depending on the category, the Billing amounts increase from 301% to 401% and the amount of annual accrued rents increase from 211% to 309%.
The maximum unit sales price for those selling goods increases by 213% for all categories.
In the case of the annual turnover, The limit to remain in the simplified regime will be $68 million annually.
Tax, social security and social work contributions increase
Just as the parameters for classification in each category increase, tax, social security and social work contributions increase. For him In the case of works, locations and provision of services in category H, the tax rate increases between 278% and 510%the social security quota between 212% and 343% and the social work quota between 212% and 214%.
This implies that the increase in the total quota For those who pay the three components (tax, social security and social work) it ranges from 219% to 425%. In the case of the sale of goods (movable things), the tax rate increases between 282% and 336%, the social security rate between 212% and 708% and the social work rate between 212% and 214%.
This implies that the increase in the total quota For those who pay the three components (tax, social security and social work) it ranges from 219% to 353%.
Do fees increase more than the billing parameter?
One of the complaints that have been heard is the increase in monotax fees, especially with respect to category A. However, the increase is reasonable, since, in most cases, is less than the increase in the billing parameter for the category in question.
In the case of Category A, the monotributista will have retirement coverage paying $9,800 and social work coverage paying $13,800.
That is, in both cases, the payments to be made would not reach finance social security and social work benefits to which they may be entitled.
Bye exemption from tax quota for certain monotributistas Categories A and B
At the moment, Monotributistas of categories A and B are exempt from tax quotas, as long as they do not obtain income from:
1) work in a dependency relationship, public positions, retirements, pensions or retirements;
2) Management, administration or management of companies;
3) Location of real estate or personal property;
4) Financial benefits and investments, purchase and sale of securities and shares in the profits of companies.
Update of billing amounts, accrued rents, prior maximum unit sales and installments
The fiscal package establishes that The update of the billing amounts, accrued rents, maximum unit sales price and installments will be adjusted semiannually, starting in 2025in the months of January and July due to the variation of the CPI (Consumer Price Index) prepared by the INDEC corresponding to the calendar semester that ends in the month immediately preceding that of the update that is carried out.
On the other hand, the Executive Branch is empowered to increase the billing fees for fiscal period 2024 exclusively.
He increase in fees It cannot be a higher percentage than the billing amount for the corresponding category.
Monotributistas excluded by full right
The monotributistas who were excluded by full right from on January 1, 2024 due to the application of the parameters in force before the modification, They will be able to re-adhere, for the only time, to the regime without waiting the three years required by the Monotax Law.
This provision technically does not apply to those monotributistas who, before exceeding the parameters, have switched to the general regime. This is not reasonable.
Maybe The regulations, exceeding the legal framework, seek to incorporate these monotributistas who should wait the 3 years for having acted accordingly.
Source: Ambito
