Monotax: what you have to take into account to recategorize yourself

Monotax: what you have to take into account to recategorize yourself

ARCA has already launched the January recategorization of the Simplified Regime that will expire on February 5.

Courtesy: Fecoba

The Customs Collection and Control Agency (ARCA) launched the recategorization of the January monotax, whose expiration will be on February 5 For which taxpayers will have to take into account a series of parameters, in the case of those who have premises or sell things.

In principle, the monotributistas who do not have fixed premises, their own or rented, and only provide services should consider only the parameter “gross income”, that is, billing.

The other parameters to consider in the recategorization are the gross income, the electrical energy consumed and the rents accrued, all accumulated in the last 12 months prior to recategorizationand the surface affected by the activity.

The following must be taken into account:

  • The computable electrical energy will be that resulting from the invoices whose first payment due date occurred in the corresponding period.
  • When different operating units are used non-simultaneously for the development of the activity, the one with the highest value must always be considered as indicated below:
  • The surface parameter will be determined considering the premises, establishment or office, with the largest surface area affected by the activity,
  • The electrical energy consumed parameter will be the highest of the consumption in any of the exploitation units, even if it does not coincide with what was considered for the determination of the surface parameter, and
  • The accrued rents parameter will be equal to the sum of the accrued amounts corresponding to the operating unit for which the highest rent has been agreed.

What happens if you are a recent monotributista?

If 12 months have not passed from the beginning of activity, they must annualize parameters in order to determine recategorization, but this procedure will only be applicable in those cases in which at least one full calendar semester (January-June or July-December) has passed since the start of activities.

That is, the parameters will be annualized to the extent that the small taxpayer has between 6 and 11 months since its beginning of activities in the monotribute. To annualize the parameters, the income of the months elapsed from the beginning of the activity must be added to the end of the calendar semester for which it is recategorized; divide that total amount by the number of said months and multiply it by 12. Example: start of activities May 2024.

For the recategorization of January 2025, 8 months will have passed (takes until December, end of the previous calendar semester). The sum of income from May 2024 to December 2024 is divided by 8 and multiplied by 12. If at the time of the semiannual recategorization, six full months have not yet passed, the initial categorization will be maintained until the time of the next recategorization.

Source: Ambito

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