Monotribute 2023: new scales and increase since January

The new values will be recorded from 1 January and were calculated by respecting the variation in the retirement mobility formula. The contributions will rise between 72 and 102 per cent.

En las categorías más altas, la actualización de las escalas estuvo por debajo del avance de los precios

La Federal Public Revenue Administration (AFIP) announced the new scale of the Monotribute 2023which will be in force from 1 January 2023. As planned, the adjustment was from the 33.58%, which led to category “A to a maximum annual gross billing value of $999,657.22.

The monotributers will have time until January 20 to cope with the first monthly quota of 2023. As of 1 that month, the new scales have begun to govern, and the taxpayers registered in this regime must be recovered in case they are appropriate.

The upgrade of gross income securities is progressive as lower-income categories may be able to invoice 100 per cent more than a year ago, an increase above what prices have changed over the same period. In addition, the tax component for monotributes A and B”, highlighted the holder of the Federal Public Revenue Administration (AFIP), Carlos Castagneto.

The law of Fiscal relief for Small Contributors and Autónoms established the exemption from the tax component of the monthly obligation for those and small taxpayers registered in categories A and B, provided they perceive all their income through the monotribute, i.e. provided they do not have a job in relation to dependence, nor do they receive financial income or rent income.

To verify whether they are achieved, they must enter their CUIT and tax key. monotribute. afip. gob. ar For the rest of the monotributes, the payment of the tax component should be made on a regular basis, on 20 this month.

On the other hand, the new scales will be operational with the semental update of gross income. In order to assess whether it corresponds to a reckless, the activity of the past 12 months should be taken into account with regard to the charging or any of the other parameters used for the area, the previously devengated rentals or the consumption of electrical energy. When the various parameters analysed exceed or are lower than those in the current category, it is up to the recategration. The amount for the new category will be paid the month following the recategration.

For their part, those monotributes who keep the same category shall not take any action. On the other hand, if less than 6 months of registration in the monotribute had not it was up to the recategration.

Meanwhile, the maximum monthly gross income ceiling in order to be able to belong to the monotribute (category “K) reached $8,040,721.19 for those engaged in the sale of real estate, according to the agency reported. The rest of the taxpayers will have a maximum annual billing rate of $5,650,236.51.

It is clear that the updates of the monotribute scales are determined on the basis of the variation in the cumulative retirement mobility index the previous year. In this case, it corresponded to an adjustment of 33.58% due to the adjustment that the index had between July and December this year.

In the accumulation of the twelve months, the retirement mobility index rose by 72.48 per cent (December 2021 against equal month this year), so the increase in monotribute climbs was far behind the projected year-round inflation (it would roar 100 per cent, according to forecasts) in the highest categories.

In short, monotribute scales were updated, but with the exception of the lowest categories, they were delayed in inflation, which will inevitably lead to thousands of taxpayers to lose the possibility of billing as monotributes, this, because it is expected that their level of tent billing will accompany the CPI more closely than the CPI than the monotribute.

The contributions will increase 72.4%

Together with the new scales, AFIP also reported what new amounts of contributions should be made by taxpayers. In this regard, it is important to remember what the concepts the collecting current takes into account to determine the total amount to pay.

First of all, he charges a fixed sum per ‘Comprehended tax, whose value varies depending on whether the taxpayer is engaged in ‘Locations and service benefits or if it is played in ‘Sales of furniture stuffTo that the contributions are added to the Sipa (retirement) and contribute them to social work (if you do not have a particular one).

Submitting all these parameters, the lowest-income monotributes – scale “A – were paying $3,334.24 and will now move to $5,750.75, implying a total increase of 72.47%.

In other categories, the adjustment was higher. The scale “E, for example, to which they will belong from January from January to $3,042,435.05 per year, was contributing $5,936.55 and now have to tax $11,629.37 per month (95.9% of subset).

At the highest end of the table, the “K-scale taxpayers, which is reserved for traders alone, had a monthly quota of $25,090.13 and in the coming days they will contribute $50,717.92 (102.14% increase).

In principle, it could be assumed that the increases in contributions are completely far from reality, as they will rise much more than the scales. However, it should be borne in mind that the piles of the quotas had no variation in the upgrade of the scales in the mid-year. That is that this will be the first modification of the contributions since 1 January 2022.

(Foto: AFIP)

Taking this factor into account, it is deducted that most taxpayers will actually have an update of their lower contributions to projected inflation for the entire 2022. Only the higher scales will remain in line with the advancement of the CPI or temporarily overcome it by a few points.

What is it and what is the monotribute for?

The monotribute unifies the tax component – VAT and earnings – and the foreseeable component – and the forecast component – in a single monthly quota, making it simpler and more agile to meet tax obligations to taxpayers with low-to-average income.

In order to adhere, certain parameters such as annual billing, local area, consumed electric energy and the rent amount of local.

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