The Simplified Gross Income Regime (RSIB) of the Autonomous City of Buenos Aires (CABA) was reformulated by Law 6,571 generating a new structure that has a greater similarity with the national regime (monotax).
As a consequence of such reforms, the Government Administration of Public Revenue (AGIP) issued two resolutions 284/24 and 291/24.
The first regulated the implementation of the regime, repealing all the above resolutions and establishing a unique text. The second stipulated the updated amounts of the categories and the maximum price of sales of movable things.
Update period 2025
It should be remembered that the Government Administration of Public Revenue (AGIP) has the power to adjust the sections of the gross income scales obtained and the maximum unit price of sale in a concordant manner with the modifications established in the scales and parameters stipulated in the Monotax (Annex National Law 24,977).
Under such premises, the values that govern from 1/1/25 were stipulated through resolution (AGIP) 41/25, which apply for the recategorization that expires next 2/28/25, which proceeds in both variations or modifications in the RSIB parameters are verified.
The new table is as follows:
As for the maximum price of survey sales, the amount rose to $ 466,361,15.
On the website of the Buenos Aires collecting agency, the following warning is recorded “AGIP continues .
In relation to the transcript, it is worth pointing out that the subjects who can access the RSIB, are the taxpayers categorized as premises (not those of the multilateral agreement) and as long as they do not develop excluded activities of the regime such as: activities that have special assumptions of tax base; of construction; Execute wholesale trade or make retail sale of red meat, fresh widencies and chacinados, among others.
Recategorization deadlines
For its part, resolution 21/24 (AGIP), modified its torque 284/24 for the purpose of setting the new semiannual recategorization deadlines (formerly four -month).
For such purposes, recategorization in the simplified regime must be carried out per expired calendar semester (January-June / July-December), by means of a affidavit sent by electronic data transfer, and must enter the application available on the AGIP website (www. agip.gob.ar) with code Ciudad Level 02.
The expiration of the deadline for the presentation of the Affidavit of Semiannual Recategorization operates on the last business day of the months of February and August. This time it can be done until 2/28/25.
The amount of the obligation determined depending on the magazine category, has an annual nature and must be entered bimonthly, as arising from the aforementioned table.
Source: Ambito
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