He Ministry of Economy published the Resolution 199setting the compensation rate in a 4% monthly. This modification, which Adjust the planned rate in the Resolution 3/2024 of the portfolio itself, it has significant implications for all taxpayersbut especially for SMEs.
According to Guillermo MichelDeputy for Entre Ríos and Former Director of Customs This decision marks an important change in fiscal policy, directly affecting small and medium enterprises that until now had had access to more favorable financing conditions.
The previous resolution
Michel also highlighted the General Resolution 5321/2023 of the ark, which had established a payment facilities regime of tax obligations with a staggered scheme of benefits, considering the size of the companies.
For the official, this regime was aim Relieve the financial burden of companiesespecially of the SMEsthey face greater economic challenges compared to large corporations.
Under this regime, the financing rate of the payment plans varied according to the type of taxpayer. For the Small taxpayers, micro and small businesses, and non -profit entitiesthe financing rate was from 50% of the compensation rate.
This percentage reflected an effort from the government to support the smaller and vulnerable companiesproviding them with more favorable conditions to meet their tax obligations.
On the other hand, the mEDIANS COMPANIES enjoyed a financing rate equivalent to 60% of the compensation rate. This intermediate level sought to balance support for medium -sized companies, which although they have more resources than small businesses, still face significant challenges in the market.
In contrast, the Great taxpayers They had to face a financing rate of the 100% of the compensation rate. This differentiation was based on the premise that large companies have greater financial capacities and, therefore, can support a higher rate without compromising their economic stability.
What changes make the ark resolution
According to Guillermo Michel, as a result of this government decision, they occur Three relevant changes:
- The SMEs Now they face the same financing rate as the big taxpayers to pay your debts with the treasury. This change levels the pitch, but not necessarily equitably, since SMEs operate with narrower margins and lower financial resources.
- The financing rate for SMEs increases from 3.63% monthly to 4% monthly. This increase, although it seems small, can have a significant impact on the ability of SMEs to fulfill their tax obligations, especially in a challenging economic context.
- The financing rate for large taxpayers decreases from 7.26% monthly to 4% monthly. This decline represents considerable financial relief for large companies, which already have greater resources and capabilities to manage their fiscal debts.
In summary, the recent modification in the compensation interest rate and the elimination of the benefit of reduction of the financing rate for the SMEs They represent a change in the fiscal policy that benefits the Great taxpayers at the expense of small and medium enterprises. This approach, which some have compared with a “Robin Hood upside down”, raises questions about government equity and support for the most vulnerable companies in the country.
The impulse for SMEs
The SMEs They are the engine of the Argentine economy, generating employment and contributing significantly to the Gross domestic product (GDP). However, these companies face unique challenges, such as the lack of access to financing, unfair competition and regulatory load. Fiscal policies that seek to relieve these charges are essential for their survival and growth.
That 2023 resolution was a step in the right direction, according to the deputy’s perspective, because it provided a staggered scheme of benefits that recognized the different financial capacities of companies. This regime allowed SMEs to access lower financing rates, which in turn facilitated compliance with their tax obligations without compromising their liquidity.
However, the General Resolution 5656/2025 and the Resolution 199 of the Ministry of Economy have altered this balance. When setting a uniform compensation rate of the 4% monthly And eliminate the benefits of reduction for SMEs, the government has matched financing conditions for all taxpayers, regardless of their size and financial capacities.
For Michel, this change has deep implications for the Argentine economy. SMEs, which already operate with narrow margins, now face a greater financial burden to fulfill their tax obligations. This increase in financing costs can lead to a decrease in investmentthe growth and creation of employment in the sector of small and medium enterprises.
On the other hand, the Great taxpayers they benefited from a significant reduction In their financing rate, which allows them to allocate more resources to investment and growth. Although this financial relief is positive for large companies, it raises questions about the equity of fiscal policy and government support to the most vulnerable companies.
In conclusion, the recent modification in the compensation rate and the elimination of the benefit of Reduction of the financing rate For SMEs they represent a challenge for small and medium enterprises in Argentina.
This change in fiscal policy, which favors Great taxpayersask questions about government equity and support to the most vulnerable companies in the country.
SMEs, which are the Argentine economy enginenow face a greater financial burden to fulfill their tax obligations, which can have negative implications for investment, growth and employment creation in this crucial sector.
Source: Ambito
