Employees achieved by the Income Tax They will have to submit this year the sworn statement of Personal goods although they have adhered last year to the early payment regime that frees them from that obligation until 2027
It is about Special Personal Assets Income Regime (REIBP) which was part of the tax package of 2024. Those who entered that scheme anticipated imposed by Five tax periods paying a rate of 0.45%.
The benefit includes that the person does not have to submit informative affidavits during the term of validity or any other documentation. Nevertheless, The general resolution of ARCA that regulates these presentations seems to have forgotten to adjust that requirement of the fiscal package.
Sebastián Domínguez, from SDC Tax Advisors, warned: “Article 58 of this law is categorical: those who opt for the REIBP are excluded from any obligation linked to the personal property tax until fiscal period 2027.”
The taxpayer indicated that “The law specifies that the exclusion reaches not only the payment of the tax, but also the calculation of the tax base, the advances, payments on account, the presentation of affidavits and from any other obligation related to the Tax on Personal Assets ”.
“That is, the Spirit and the letter of the norm are clear: the taxpayer who adhered to the REIBP is completely out of the personal property regime During the tax periods contemplated, ”said the professional.
In that sense, he affirms that a contradiction arises. “General resolution 4003 continues to require the presentation of the Sworn Declaration of the Personal Assets Tax To those who exceed a certain level of income, without providing any exception for those who are exempt from doing so for having adhered to the REIBP, ”he explained.
Which employees are reached?
The accountant added that “this demand would be incompatible with the provisions of Law 27,743 ” And he claimed to be modified shortly, since the deadline established this year for the presentation of the documentation is June 30.
On the other hand, it is indicated that General Resolution 4003 forces to present the Sworn Declaration of Personal Assets for those employees who have obtained $ 15,917,863.58 for fiscal period 2023. “Arca still did not publish an updated value,” Domínguez warned.
Source: Ambito
