This group will obtain a refund from the former AFIP: this is how they can request it.
The Customs Collection and Control Agency (ARCA) reported that some monotributistas will receive a 100% refund on your monthly fee. Those who are property ownersare entered in the system and declare rental income through invoices will have a full refund.
This measure is understood by the Resolution 5546/2024 implemented in August and includes the fixed fee bonus, they will not pay personal property for the rental home, they will not pay debit and credit taxes for all banking operations linked to the rental and deduction of Income Tax at 10% annually of the total rental cost.
Current monotax categories
These are the current categories of the monotax and their gross income:
- Category A: $6,450,000 annually
- Category B: $9,450,000 annually
- Category C: $13,250,000 annually
- Category D: $16,450,000 annually
- Category E: $19,350,000 annually
- Category F: $24,250,000 annually
- Category G: $29,000,000 annually
- Category H: $44,000,000 annually
- Category I: $49,250,000 annually
- Category J: $56,400,000 annually
- Category K: $68,000,000 annually
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How to access the monotax refund?
To receive the refund, it is important to register the rental contract in the Real Estate Location Registry (RELI) from the official ARCA website in the Contract Declaration option and attach it in pdf or jpg. They will have time to do it until 15 days after signing. Operations carried out in foreign currency must be reported in legal tender, considering the selling exchange rate of the Banco de la Nación Argentina, in force at the close of the business day prior to the conclusion of the contract.
The data that must be reported to register the contract are:
- Type of rental to be declared (urban, rural, temporary, tourist, etc.).
- Role in the contract (Landlord and owner, landlord, tenant).
- Registration data of the other intervening party.
- Property data: type, destination and location.
- Contract details: Date of conclusion, start date and end date.
- Payment method: if it is in money, kind, or money and kind.
The system will issue a identification code and one proof of contract registration. But if you want to consult the registry, you must access the option “Contract Consultation” in the RELI section.
Source: Ambito
