The Executive Branch regulated the changes introduced in the single tax of Law 27,743 “Fiscal, Palliative and Relevant Measures”, through Decree 661/2024 published this Wednesday in the Official Gazette.
In addition, tax benefits related to real estate lease contracts are regulated. The provisions set out in the decree will be in force as of today.
Monotributo: exemption from paying taxes for the rental of real estate
The decree provides that subjects who adhere to the Simplified Regime exclusively in their capacity as lessors of real estate, regardless of its purpose, will be exempt from paying the integrated tax, provided that the number of properties they keep for rent does not exceed 2 and the contracts are registered with AFIP.
Obtaining these incomes that are not included as gross income for the purposes of the Simplified Regime for Small Taxpayers (RS) will not prevent the enjoyment of the exemption. In this regard, all real estate held for lease by the small taxpayer and all condominiums of real estate held for lease are considered to constitute a single operating unit, in all cases, regardless of their purpose and provided that the lease is supported by duly registered contracts.
With respect to properties for which, although registration of the contract is mandatory, this condition is not verified, the operating unit will be understood as each rental property or each condominium, as the case may be.
Monotributo: update of scales
In turn, the rule establishes that the AFIP will carry out the updates provided for in article 52 of the ‘Annex’ in the months of January and July of each year, considering, in each case, the variation in the CPI, corresponding to the complete calendar semester that ends in the month immediately preceding the update that is carried out.
The updated amounts will take effect from the first day of the first month immediately following the month in which the update is made, inclusive.
For each recategorization, the new values of the gross income and accrued rent parameters that arise from the update carried out in the month of January or July must be considered. following the end of the respective calendar semester, as applicable.
Monotributo: who can re-enter the Regime
Regarding this point, the regulations provide that subjects who have been excluded from the Regime or who have resigned in order to request registration in the General Regime, in both cases, with effect from January 1 to July 31, 2024, both dates inclusive, may choose to join the Monotributo again, without the deadlines established by articles 19 and 21 of the Annex of law 24977 being applicable, to the extent that that meet the required conditions in force as of August 1, 2024.
The same will apply to self-employed workers registered in the Social Inclusion and Promotion of Self-Employment Regime who have exceeded, between the indicated dates, the limits set in sections e) or i) of the second paragraph of article 31 or in the first paragraph of article 32.
Monotributo: obligations of independent workers
Self-employed workers may individually join the Simplified Regime, provided that the conditions established in the regulations that govern it are verified in their regard.
Source: Ambito
