The Federal Public Revenue Administration (AFIP) regulated the extension of the deadline to complete the accession process to the Special income tax regime on personal property (REIBP) for assets not regularized in the Asset Regularization Regime. Taxpayers will have more time to complete the process that allows everyone to pay taxes in advance. the fiscal periods of this tax from 2023 to 2027.
The General Resolution No. 5,588/2024published this Wednesday in the Official Gazette, was issued within the framework of the resolution of the Ministry of Economy in which it was noted that a large number of taxpayers, for various reasons, were not able to complete all of the REIBP membership procedures by September 30, 2024, which was the original expiration date. The new deadlines will apply both to those who have already applied for the REIBP and have not completed the process, as well as to those taxpayers who, as of 09/30/2024, have submitted their personal property tax return for the 2023 fiscal period and now want to adhere to the benefit.
Those who have not complied with all of the obligations subsequent to the expression of the option to join the REIBP for the assets that have not been regularized may make the initial payment.
Those who have submitted to the REIBP may express their adherence to the REIBP and make the initial payment. September 30, 2024, including the sworn declaration of the Personal Property Tax corresponding to the 2023 fiscal period.
Until October 31
Subjects included in the cases indicated above may submit the REIBP sworn declaration (F.3339) and, if applicable, make the payment of the resulting balance, as well as – if applicable – the increase.
AFIP: what are the advantages of the REIBP?
The REIBP offers taxpayers the option to pay taxes in a unified manner for all fiscal periods until December 31, 2027.
The Regime is of individual and voluntary adhesion, and allows those who join to pay the Personal Property Tax in a consolidated manner for several fiscal periods. This includes both those assets that were not regularized under the Asset Regularization Regime of Law No. 27,743, as well as those that were.
Among the benefits of joining the REIBP are maintain fiscal asset stability until 2038; not having to comply with the obligations derived from the Personal Property Tax during the validity of that tax (advances, sworn statements, among others); and the possibility that asset increases do not generate additional tax to be deposited on personal assets (except for some donations and liberalities).
Source: Ambito
