It often happens that on certain occasions the obvious has to be explained. This is the Tax. Personal Assets and the benefits offered by the tax package to launder some property or accounts that a taxpayer has not yet declared.
In recent weeks accountants have been analyzing when to recommend your clients enter and under what conditions. One of the queries has to do with Clients who want to apply for the benefits of a compliant taxpayerThis is a reduction in the tax rate for the fiscal periods 2023, 2024 and 2025.
The fiscal package allows for a person makes his declaration with the assets he has “in white” and for which you have already paid your taxes correctly, and add a laundered asset, which can be included for the payment of the Special Regime for Income from Personal Assets (REIBP). With this, you can anticipate tax from 2023 to 2027 at a rate of 0.45%.
Also There is a benefit for those who comply, which is like a prize based on the tax moratorium that grants advantages to non-compliers. Those who file their tax return between August 26 and 28 and have paid everything up to now, will be able to request a 0.5 point reduction in the tax rate.
In the case of the taxpayer who is in compliance, there are two options. Either ask for a half-point tax discount or make advance payments. Those who launder their taxes only have the second option.
When people ask questions,the CEO of SCD Tax Advisors, Sebastian Dominguez, He indicated that those who plan to launder assets “should not apply for the benefits of compliant taxpayers.”
AFIP gives time for enter the money laundering process until September 30. In that case, the person could enter the REIBP, but not request a rate reduction.
“That person is actually not compliant, so AFIP could even initiate proceedings for evasion if it finds differences of more than $1,500,000,” Domínguez explained.
AFIP has already enabled the applications for people to make their annual declaration Personal Property and Income Tax and in the last few hours launched the option for small and medium-sized companies to report on the capital participation of their owners.
On the other hand, tax advisors recommend going to the advance payment regime of the tax for some cases. The rate that will be fixed through the REIBP and will be 0.45%. If you anticipate paying taxes for five years, you are also betting on the future.
The people that Today they have exempt investments and it is advisable to invest in others that are covered. It is the bonds issued by the Nation, the provinces or the municipalities, the savings banks, the fixed term deposits in pesos, shares, participation in trusts, certain Negotiable Obligations that do not pay.
It may also be the case of someone who sells an old property whose fiscal value is much lower than the market value. Or also people who areuponen that in the next few years he may receive a significant inheritanceamong others.
Those who return to whiten
The tax specialist Martin Quaranta explained to Ambito In addition, in the case of people who left the country fiscally and who They want to return to take advantage of the money laundering They have to take into account that “they are going to have to pay income tax from January 1, 2024”. So in those cases, he noted, “They have to get very good advice if it suits them.” If a person were to exercise this right, he or she would have to remain a taxpayer until at least January 1, 2025, at which time he or she could reapply for tax residency in another country.
Source: Ambito
