AFIP has already enabled the return of income tax and Personal Assets received during the previous year
For Ian Munoz Pederzoli
01/22/2023 – 09:10 a.m.
Along the calendar year, a large number of taxpayers suffer from AFIP perceptions. These are payments on account in favor of the treasury, but that, in many cases, it should not be done, since the taxpayer is not reached by the tribute corresponding to said perception.
For example, the perception of 35% of Profits for the Dollar purchase it is usually made to taxpayers who do not pay said tax. In these cases, the return of AFIP perceptions.
When do you have to request the return of AFIP 2023 perceptions?
The option is already enabled request the return of AFIP perceptions in 2023 until the March 31 inclusive. After that date, you will no longer be able to request the return of the AFIP perceptions of 2022.
As for the perceptions that can be requested for a refund, are those suffered in 2022 and that we are not affected by the tax.
For example, if we suffer from perception for the purchase of dollars of 35% of the Income Tax, We must not be affected by said tax to request its return.
In the case of being affected by the tax, then you must take into account the perceptions for the payment of the tax. For example, if you must pay $100,000 of Income Tax, but you suffered perceptions for $70,000, then you must pay $30,000 ($100,000 – $70,000 = $30,000).
How to request a return of AFIP 2023 perceptions?
To request the return of AFIP 2023 perceptions you must have tax code level 2 or higher.
Then you will have to go to the service “Return of perceptions”. Within this service you can visualize and select the perceptions of the months that were carried out and reported by the Treasury.
To request a refund, you must have a tax code of level 2 or higher
In case there are uninformed perceptions, the system allows you to incorporate them manually, so you must present all the supporting documentation to endorse such a request, since it may be requested for its subsequent verification.
When does AFIP return the perceptions?
Yes ok there is no established minimum or maximum term, it is assumed that the return of AFIP perceptions it cannot exceed 90 days from the date the application is submitted.
On the other hand, if we go by the Administrative Procedures No. 19,549, the term is 60 administrative business days, although it is never met.
For example, in the year 2021, the tax authorities began to carry out the return of perceptions in the month of October. It should be remembered that a request must be made for each month in which a perception, so, if they suffered perceptions in the 12 months of 2022, 12 applications must be made.
Who can request the return of 35% per purchase of 2023 dollars?
According to AFIP official website taxpayers who wish to apply for the return of 35% for the purchase of 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
To request the return of perceptions, you must not be reached by earnings or personal assets
What are the requirements to request a refund?
The requirements for request a refund of the perception are the following:
- Have a Unique Tax Identification Code (CUIT)
- Possess Fiscal key
- Inform the Treasury of the Uniform Bank Code (CBU) from 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 inconsistenciessince then what was received will be credited
- Possess Electronic Tax Address
It should be remembered that in the event that you have a CUIT and Fiscal Code, you should not go to an AFIP – DGI Unit, with which the The process can be done directly from the web. Otherwise, you must go to a dependency with WEB TURN timely requested.
