The AFIP has already made available to users the new parameters for each category and the values of monthly payments to be paid as of January 1
For iProfessional
12/29/2022 – 8:45 p.m.
The Federal Administration of Public Revenues (AFIP) published the tables with the updated parameters of the single tax categories in force since 01/01/2023.
Both the framing parameters for the categorization and the values to be paid monthly for each category were updated.
This table is the one that should be taken into account for the next recategorization due in January 2023where it will be necessary to compare the sales of the calendar year 2022 against these values and frame it in the corresponding category according to the parameters to be evaluated.
With these calculations, the billing limits for leasing and provision of services are set at $5,650,236.51 (category H) then having to pass to the General Regime and for the sale of movable things is $8,040,721.19 (category K) .
For its part, the maximum unit price for the sale of furniture as of January will be $85,627.66 (which is equivalent to an increase of 72%).
New parameters for each category and monthly amounts to be paid from January 2023
Annual increase in the billing limit, higher than inflation?
It is necessary to observe that the annual increase in the billing limit was higher than inflation only in the lowest categories (A, B and C), which will have maintained the limits in real terms, or have had some improvement, when comparing these variations of 114, 39% against inflation with which it will close 2022.
For the rest of the categories, the inequality is marked in the sense that they have a billing adjustment of 72.44% or 93.42% per year (only in the case of D) against an inflation that will end in the best of cases around 95%.
This translates into more than 25 percentage points of difference that will cause taxpayers to go up in category due to the mere inflationary effect, when in real terms they did not have an improvement. Greater tax pressure due to the effects of inflation and not updating the limits at the same rate. Greater collection for the AFIP.
This new scale must be taken into account for the next recategorization due in January 2023
Update of monotributo quotas
Regarding the amounts to be paid by taxpayers, Category A will begin to pay $5,750.75 per month, which means an annual increase of 72.48%.
At the other end, category H (maximum for services) will pay $31,347.16 monthly (resulting in an increase of 94.53%) and for category K (the highest sale of goods) an amount of $50,717.92 per month was stipulated (equivalent to 102.14%).
These increases are also the result of the change included in the 2023 Budget with the progressiveness of the Obra Social contributions. Since what was a contribution of a fixed amount equal for all categories was changed for a progressive payment according to each billing level.
This increase came to settle a historical claim of the providers given the little that the monotributistas contributed and that the social works attended to loss, definancing the system. In this way, it seeks to avoid the situation that many monotributistas have denounced: the social works on the list of the Mandatory Medical Program (PMO), reject or make it difficult to register monotributistas who want to be treated in their dependencies, even though it is prohibited. .
