Dollar: how to request the return of perceptions in AFIP

In Economy, it is known that when next year starts and the COUNTRY Tax disappears, which today has a rate of 30%, The collection of 30% on account of Income Tax will also go away. Both rates make up the so-called “savings dollar” and “tourist dollar.”

The AFIP Resolution 4815, that creates the Earnings advance, expressly says that it is charged to the operations covered by the PAIS Tax. So, if this disappears, perception also falls. Therefore, when the time comes, the organism must issue a new resolution.

Refund of earnings and personal property receipts

It is worth clarifying that there is no deadline for the application. Those employees who have not suffered withholdings on their pay stubs during the same year and those who are not registered for the tax.

In this way, you can request the 30% returns paid as advance on account of Income Tax for the purchase of dollars or those expenses made in foreign currency with card -the so-called “tourist” dollar-, for services found abroad, tickets abroad, among others.

Employees with Earnings withheld must report the perceptions in SIRADIG so that the employer can return them in the annual settlement.

Those registered with the tax (employees or self-employed) can compute the perceptions at the annual DDJJ to be presented in June 2024.

The reasons for delays in returns

He delay in the return would be due to the bureaucratic problems generated by the scheme. It is remembered that the public has to enter the website and place an order for each operation and that, on the other side, The organization has to check that what is claimed is correct.

Regarding the delay period for the effective return, which must be made for a transfer from the AFIP to a CBU declared by a person1.3 million claims have been waiting for less than a semester ($45,889 million); equal to or greater than six months, 2.4 million ($80,829 million) and equal to or greater than one year, 619,961 ($11,535 million).

With delays greater than two years, there are 119,986 cases, for a total of $1,167.4 million, while There are 28,521 claims that have been pending for 3 years for a total of $231 million.

The causes of the delays were duly explained by the Chief of Staff, Guillermo Francos. in his response to lawmakers, even though the question asked included him offering explanations.

Dollar: doubts about the return of perceptions

Who can request the return of a perception?

• Those who:
• They are not registered for income tax, nor are they required to register.
• They are registered in the income tax but not in personal assets, exclusively for the perceptions made under code 219.
• They are not registered with the personal property tax, nor are they required to register.
• They are registered in the personal property tax but not in profits, exclusively for the perceptions made under code 217.
• They work in a dependency relationship and are not liable to suffer income tax withholdings from their employer as withholding agent.
• They work in a dependency relationship and are liable to suffer income tax withholdings by their employer, as a withholding agent, who have collected them under code 219.

How to request the return of perceptions

To request the restitution of money For consumption in foreign currencies, you must:

• Access the AFIP.
• Select the “Return of perceptions” service.
• Choose the indicated perception and enter the month in which it was made.
• Click the perception to claim.
• Touch the “Submit” option.
• A CBU must be declared to the AFIP for it to make the transfer.

Digital registration

• My AFIP: How do I request or recover my tax code?
• Inform the CBU to the AFIP of the bank account in which the requested refund will be made. In the guide How do I declare CBU? The steps to follow to comply with the requirement are indicated.
• Have the Electronic Tax Address established.