“This procedure offers taxpayers the option of paying taxes in a unified manner for all fiscal periods until December 31, 2027,” AFIP highlighted.
The organism The tax collector issued General Resolution 5544/2024 published in the Official Gazette within the framework of Law 27,743 on Palliative and Relevant Fiscal Measures.
The regime is of individual and voluntary membership, and allows those who join to pay personal property tax in a consolidated manner for several fiscal periods.
This includes both those assets that are laundered as well as those that were previously declared.
“Adherence to the REIBP must include all assets, taxpayers must have a CUIT or CUIL, keep their tax address up to date, your activity code and have a registered electronic tax address. Non-residents, where applicable, must appoint a representative,” the AFIP reported.
What are the main benefits of joining the REIBP?
- Tax stability of assets until 2038
- Obligations arising from the aforementioned personal property tax do not have to be fulfilled during the validity of the regime (advance payments, sworn declarations, among others).
- Increases in assets during the validity of the regime do not generate additional tax on personal property (except for some donations and gifts).
Differences for those who have everything declared and for those who launder
In principle, lThose who have had all their assets in order can request an alternative to the REIBP, which is the benefit of the compiling taxpayer. In this case, you will receive a 0.5 point reduction in the normal rate until 2027.
The alternative is pay the entire tax together for 2023, 2024, 2025, 2026 and 2027. Those who whiten will be able to only include between 2024 and 2027.
This resolution was what tax advisors were waiting for to begin putting together the different options and alternatives for their clients who will have until September 30 to file their returns.
Screenshot_2024-08-09_15-07-54.png
Source: Ambito
