How to know if the AFIP returns my earnings

With the start of a new year, the Treasury is already beginning to admit the presentations of requests for returns of the perceptions suffered in 2022

For iProfessional

01/21/2023 – 08:36 a.m.

With the start of a new calendar year, AFIP began accepting submissions by taxpayers who wish to request the refund of perceptions suffered in 2022 for taxes that are not reached.

Among these perceptions, the most common are those suffered by the purchases and/or expenses in foreign currency, which comprises 35% to 45%, depending on whether it was purchased foreign currency to hoarding or expenses were made with the credit card, of the Income Tax and 25% of the perception of Personal Property Tax, perception that was implemented during the last months of the year by the Argentines who traveled to see the World Cup, calling this exchange rate “Qatar dollar”.

How to know if AFIP approved the return of 35?

To know if AFIP approved the return of 35%, You must carry out the corresponding procedure and you will be able to follow it until its completion, through the service “Return of perceptions”.

The approval or rejection of the application will be subject to systemic controls either subsequent verifications carried out by AFIP. In the event that the tax authorities reject the applicationsaid situation will be communicated to you through your electronic tax address, being considered inappropriate.

When does the AFIP return your earnings?

As such the treasury did not establish a “minimum” or “maximum” time, although it is supposed that return of perceptions must not exceed 90 days from the date of application. In addition, in the case of guiding you through the Administrative Procedures No. 19,549, the term is 60 administrative business days.

The tax office has not established a minimum or maximum time

Unfortunately, however, the deadlines mentioned above are never met. For example, in 2021, as in 2023, the tax authorities began to receive requests from the perception in January, but its return only began to be given in the month of October. In other words, a taxpayer who made his presentation in the first days of January took 9 months to collect it.

On the other hand, it is vitally important to remember that a request must be made for each month in which suffered a perception. In this way, if perceptions were suffered throughout 2022, you must make 12 requests.

How do I know if I am entitled to the AFIP refund?

According to the Treasury, taxpayers who want the return of the perception of 35% or 45%, as appropriate, as well as the perception of 25% of the Tax on Personal Assets for the acquisition or expenses in dollars, must meet the following requirements:

• They are not registered in the income tax, nor is it their responsibility to carry out said registration
• They are registered in the income tax, but not in personal assets, exclusively for the perceptions made under code 219
• They are not registered in the personal property tax, nor is it their responsibility to carry out said registration
• They are registered in the personal property tax, but not in earnings, exclusively for the perceptions made under code 217
• They work in a dependency relationship and are not subject to income tax withholding by their employer as a withholding agent
• They work in a dependency relationship and are liable to suffer income tax withholdings from their employer, as a withholding agent, they have received them under code 219

On the other hand, the Treasury establishes another series of requirements to request the return of perceptions previously mentioned are the following:

• Have a Unique Tax Identification Code (CUIT)
• Have Fiscal Key
• Inform the Treasury the Uniform Bank Code (CBU) of your bank account, through the service with Fiscal Code “CBU Declaration for collections of tax, customs and social security origin”
• Count, in advance, with the cancellation of debts and/or regularization of inconsistencies, since what was received will be credited later
• Have an Electronic Fiscal Address

It should be remembered that in the event that you have a CUIT and Fiscal Code, you should not attend an AFIP – DGI Unit, with which the procedure can be carried out directly from the web. Otherwise, you must go to a dependency with WEB TURN requested in a timely manner.