The tax collection agency established that those taxpayers and those responsible characterized as “compliant” will have a series of benefits for the payment of the aforementioned tax corresponding to the fiscal periods 2023, 2024 and 2025. In effect, a 0.50% reduction in the rate.
Personal Property Benefits: Affected Subjects
a) Taxpayers who are registered for the personal property tax.
b) Those responsible for paying the tax provided that they fall into the category of Micro, Small and Medium Enterprises according to the terms of article 1 of Law No. 25,300 and its complementary regulations.
Personal Property: conditions for accessing the benefit
a) Not having regularized assets through the Asset Regularization Regime provided for in Title II of Law No. 27,743, and
b) To have submitted and cancelled in full, before December 31, 2023if they are required to do so, the tax determination declarations, relating to the fiscal periods 2020, 2021 and 2022.
Personal Property: Requirements for requesting benefits
For the purposes of requesting the characterization as a compliant beneficiary, The subjects indicated must meet, in addition to the conditions established in the previous article, the following requirements:
to) Possess the Unique Tax Identification Code (CUIT) with administrative status “Active: no limitations” and its corresponding Tax Code, with Security Level 3, in accordance with General Resolution No. 5,048 and its amendment;
b) Be registered for the Personal Property Tax or Personal Property Taxs – Shares and Participationsas applicable, in fiscal periods 2020, 2021 or 2022, if required to do so;
c) Have declared and updated before this Agency the tax domicile, in accordance with the provisions of Article 3 of Law No. 11,683, text consolidated in 1998 and its amendments, and the provisions of General Resolutions No. 10 and No. 2,109, their respective amendments and supplements.
d) Have an Electronic Tax Address constituted in accordance with the provisions of General Resolution No. 4,280 and its amendment.
and) Have an email address and phone number registeredthrough the website of this Agency, using the “Registration System” service.
F) Have the code of the activity carried out updated according to the “Classifier of Economic Activities (CLAE) – Form No. 883” approved by General Resolution No. 3,537.
g) Failure to register the following characterizations in the “Registration System”:
-61 -Did not respond to request- and/or
-463 – DID NOT RESPOND TO THE REQUEST – VERIFY
Personal Property: How to Apply
- The service must be accessed “Registration System/Benefit for Compliant Taxpayers – Law 27.743” available on the website of this Agency (https://www.afip.gob.ar), by using your Tax Code enabled with Security Level 3, as a minimum. Depending on your status, the person responsible will see one of the following options:
a) “Personal Property Tax Benefit art. 64”, in the case of a natural person or undivided estate, which is registered for the aforementioned tax (code 180);
b) “Benefit of Substitute Responsible Parties art. 65”, in the case of substitute responsible parties, obliged to pay the tax in accordance with the first paragraph of the article added after article 25 of Title VI of Law No. 23,966 on Personal Property Tax, text consolidated in 1997 and its amendments, registered in the tax (code 211).
If compliance with all the conditions and requirements established in the preceding articles is verified, Applicants will be characterized by this Federal Administration in the “Registration System” with the code that corresponds to the benefit requested, as detailed below:
This characterization can be consulted by accessing the service with Tax Code called “Registration System”, option “Query/Registration data/Characterizations”.
Otherwise, A message will be issued indicating the reason why the characterization could not be performed. The denial of the application may be appealed under the terms established in article 9.
Personal Property: What are the benefits?
Taxpayers and responsible parties characterized as compliant by virtue of the procedure established herein will have the following benefits for the payment of tax on personal property for fiscal periods 2023, 2024 and 2025:
– Code 608: reduction of ZERO POINT FIFTY (0.50) percentage points of the respective rate of said tax and the application of the scales provided for in article 41 of Decree No. 608/24.
– Code 609: application of the tax rate ZERO POINT THREE HUNDRED SEVENTY FIVE PERCENT (0.375%)in accordance with the terms of article 42 of Decree No. 608/24.
Source: Ambito
