The authorities of the Customs Collection and Control Agency (ARCA) They will define in the next few hours how much they will have to update the monotax quotas starting January 1, 2025.
The fact is that, until the last tax reform, the contributions of taxpayers of the Simplified Regime They were updated based on the evolution of retirements, in the same way as the categories.
But, with the new tax package, It was determined that the tax component, the social work component and the retirement contribution component adjust based on semiannual inflation. In this case, it should be between July and December.
But, this year, because Congress delayed the treatment of the tax law, As part of the Bases law, the update and recategorization took place in August.
Monotax scale and inflation
According to tax advisors, If ARCA adopts the semiannual criterion from July to December, the update would be 21%. But, if you adopt the 5 months from August, then the adjustment would be 17%.
It must be taken into account that the iDecember inflation will be announced by the National Institute of Statistics and Censuses (INDEC) only on January 14. Then, the monotax expiration is January 20. In that case, taxpayers will have to be recategorized based on the new scales. It is estimated that the December inflation would be between 2.4% and 2.6%.
Thus, according to the specialized website Tributum.news, if the adjustment criterion is applied based on a coefficient of 1.21, the lowest monotax fee, with all its components, would be $32,186 in January in category A. For those at the top of the scale, K, If they sell services, the fee will be $1 million and, if they sell furniture, $456,272.
To all this, we must add that, by agreement between ARCA and some provinces, the Unified Monotax is charged, which includes a Gross Income component.
What are the categories of the Monotax
These are the different categories of the monotax and their corresponding amounts:
- Category A: $6.45 million
- Category B: $9.45 million
- Category C: $13.25 million
- Category D: $16.45 million
- Category E: $19.35 million
- Category F: $24.25 million
- Category G: $29 million
- Category H: $44 million
- Category I: $49.25 million
- Category J: $56.4 million
- Category K: $68 million
Source: Ambito