The presentation is made through the “Siradig Workers” service available on the Arca website, with fiscal code.
Next Monday, March 31, 2025, expires the deadline of all those people in dependency relationship to present the Form 572 Web. This presentation is important because all the information declared in the SIRADIG will be considered by the employer to correctly calculate the Profit Tax corresponding to the year 2024.
If the withholdings carried out exceed the amount of the determined tax, the difference will be returned with the subsequent assets. If the withholdings were lower, additional adjustment retention will be made.
The presentation is made through the “Siradig Workers” service available on the Arca website, with fiscal code.
What is reported in the Siradig?
1. Family charge
Relatives in charge that meet the following conditions must be declared:
- Spouse and children who have resided in the country at least 6 months during the year.
- That do not receive annual net income greater than $ 3,503,688.17 (equivalent to the annual non -taxable profit 2024).
2. Pluriempleo
When a worker has more than one job, the employer who pays the greatest remuneration will be the one who determines and retains the income tax.
The rest of the income must be informed through form 572 web.
3. Deductions allowed
The law allows to compute the following deductions, subject to established stops:
- Medical-assistance quota corresponding to the taxpayer and their family charges (up to 5% of net income).
- Donations to exempt entities recognized by Arca (up to 5% of net income).
- Medical and paramedical services (40% of spending deductible, up to 5% of net income).
- Life and retirement insurance premiums: Up to $ 195,845.39 per year.
- Interest for mortgage loans for the purchase or construction of unique housing: up to $ 20,000 annually.
- Remuneration and contributions paid by private houses personnel (up to the amount of annual non -taxable gain).
- Expenses in clothing or work of exclusive labor use, provided they have not been reintegrated by the employer.
- Contributions to reciprocal guarantee societies as a protective partner (they must be maintained for a minimum of 2 years).
- Educational expenses for children or family charges up to 24 years that take regular studies (deductible up to 40% of the non -taxable profit, that is, $ 560,590.07 by the year 2024).
- Housing rental: deductible up to 40% of the amount paid annually, with the following requirements:
- Not be the holder of any property (not even in percentage).
- The contract must be registered in the “Reli” service of Arca.
- The rent must be properly invoiced.
- 4. Perceptions for foreign currency operations
You can inform the perceptions carried out by operations achieved by General Resolution 4815 of Arca:
- Purchases with foreign currency card.
- Passages, accommodations, services hired abroad.
- Digital platforms from abroad.
- These perceptions will be computed as payment on the income tax.
National Public Accountant (UBA). 1st Vice President of the Professional Council of Economic Sciences of CABA and candidate for president for the next period. Director of the Department of Taxation of the Faculty of Economic Sciences (UBA). Professor of theory and Tax Technique I of the Faculty of Economic Sciences (UBA), Exprophesor of the Specialization Career in Legal Advice of Companies of the Faculty of Law (UBA), and exprofesor of the Master in Business Law of the University of San Andrés.
Source: Ambito
