The changes were made official through the General Resolution 5561/2024 published this Tuesday in the Official Gazette and establishes the following adjustments.
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1. Subjects who are attached to the Simplified Regime for Small Taxpayers (RS), the ownership declared voluntarily within the framework of this Regime should not be taken into account as a precedent for the purposes of exclusion or recategorization of the small taxpayer reporting with respect to the periods prior to said declaration.” That is, makes official what had already been announced.
To prove ownership and valuation, the following must be presented: transfer of ownership writing, or, failing that, a sales agreement with possession or other similar commitment, in both cases provided with notarial certification, provided that possession has been given by December 31, 2023, inclusive.
Additionally, You must provide a receipt or a screenshot or web certificate, issued by the corresponding tax authorities, from which the fiscal valuation arises for the purposes of paying property tax or similar taxes.
II. Construction works and improvements to real estate
Ownership of the property under construction or on which the improvements to be declared were made It will be accredited according to the criteria established in point I for the declaration of real estate.
To prove the valuation of the work under construction or of the improvements, the invoices or equivalent documentation that supports the sums invested since the date of each investment and/or a technical report prepared by a qualified professional in the field certifying the valuation of said improvements and/or a certificate of the degree of progress of the work and/or a work rental contract and/or any other reliable means that proves the valuation of the improvement to the property must be attached.
The valuation of the regularized property, including the value of the improvements incorporated, may never be less than the minimum value established in article 10 of Decree No. 608/24 and its amendment.”
2. For the rest of the goods, including inventory, in-process and/or finished goods As of December 31, 2023, ownership It will be accredited by presenting the purchase invoice or equivalent document specific to the activity, and/or contracts, and/or any other reliable means that proves ownership, indicating the concept or description and quantity of the goods, if applicable.
The valuation, on the other hand, will be accredited through said documentation and any other documentation that may arise, for example, from the insurance company policy, websites for the purchase and sale of goods or valuations carried out by professional experts in the field (Auctioneer, etc.).”
The provision comes into force today, with the signature of Florencia Mirashi, head of the AFIP.
Source: Ambito
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