The AFIP (Federal Public Revenue Administration) regulated the benefit forto “compliant” taxpayers included in Law 27,743 on Palliative and Relevant Fiscal Measures.
The organization led by Florencia Misrahi implemented the reduction in the tax on personal property for those who complied with all their obligations in the 2020, 2021 and 2022 fiscal periods and substitute taxpayers who fall into the SME category.
The General Resolution 5535/2024 established a reduction in the rates for the next three periods for persons required to file sworn declarations determining personal property tax, provided that they have not externalized assets under the current regularization regime.
AFIP: how to qualify as a “compliant taxpayer”
To qualify as a compliant taxpayer must have been submitted and paid in full before December 31, 2023if required, personal property tax returns for the 2020, 2021 and 2022 tax periods.
In this way, those who meet these requirements will have a reduction in their rates of 0.5 percentage points compared to the current scheme during 2023, 2024 and 2025. For substitute taxpayers, the rate will be 0.375%.
AFIP: what is the procedure for those who comply?
In order to request the benefit, the taxpayer or responsible party must access the “Registration System/Benefit for Compliant” service available on the AFIP website, using a tax code with a security level of at least 3.
Then you must select the option “Personal Property Tax Benefit art. 64”in the case of a natural person or undivided estate, or “Benefit of Substitute Responsibilities art. 65”, in the case of substitute responsible parties with SME category.
Meanwhile, for responsible substitute taxpayers classified as micro, small and medium-sized companies, they will enjoy a rate of 0.375%. To do so, they must have the certificate valid for the corresponding fiscal period.
Source: Ambito
