The document announces that ”the national Government made official the changes that Law No. 27,743 on Fiscal, Palliative and Relevant Measures introduced in the Simplified Regime for Small Taxpayers, to improve the situation of all self-employed workers”.
In this change that occurs in the law, ”there are significant increases in the billing amounts (more than 300%) and other parameters, so that more taxpayers can be within the regime”, as well as the elimination of the ”distinction between provision of services and sale of goods for the purposes of categorization”.
They also announced that taxpayers who resigned or were excluded to move to the general regime – from January 1 to July 31, 2024 – They will be able to return to the Simplified Regime without having to wait the 3-year period which was previously planned, ”since the changes in the categories are retroactive to January 1 of this year”. In any case, they clarified that this possibility is available until September 30, 2024.
That possibility is also open to the ”self-employed workers registered in the Social Inclusion and Promotion of Self-Employment Regime, who have been automatically excluded by AFIP or who have resigned from the regime.”
Semi-annual recategorization
In addition, the AFIP confirmed that it will update the ”categorization parameters every six months in the months of January and July of each year, considering the variation of the Consumer Price Index (CPI) to be published by INDEC”.
With respect to semiannual recategorizationstated that “taxpayers must consider the new values of the gross income and accrued rent parameters that arise from said update,” and as a facilitation of the same, arranged the extension until August 9, extending the due date for payment of the August installment to the 28th of the same month.
They also detailed the situation of small taxpayers: “Those registered in the National Registry of Local Development and Social Economy Effectors, provided that they do not exceed the maximum sum of gross income for category A, must pay each month only 50% of the social security contribution for the owner and the adherents, if any.” The new decree also exempts self-employed individuals who rent up to two properties from paying the tax.
With these announced changes, the new scales were established as follows, according to the AFIP
What will happen to the self-employed?
Following the new changes in the tax package, the AFIP announced an improvement in the situation of the self-employedwith regard to Income Tax, which were regulated by the tax collection agency last Wednesday.
In this way, they established that their thresholds for 2024 increase by more than 180% compared to the previous law: “Now single people will pay from $13,909,000 of annual earnings or $15,455,000 in the case of entrepreneurs, and married people with children from $19,756,000 or $21,302,000 respectively.”
Source: Ambito
