As of January 1, 2023, the new scales of the MonotributeTherefore, taxpayers registered in this regime must be recategorized, if applicable, until January 20. In addition, they will have time until that deadline to pay the first monthly installment of next year.
“The update in values in gross income It has a progressive character since the lower income categories will be able to invoice 100% more in relation to a year ago, an increase that is above what prices varied in the same period. In addition, the bonus of the tax component for monotributistas A and B is maintained, ”said the head of the Federal Administration of Public Revenues (AFIP), Carlos Castagneto.
Also read: The monotributo could have a strong increase in 2023
The Tax Relief for Small Taxpayers and Self-Employed Law established the exemption of the tax component of the monthly obligation for small taxpayers registered in categories A and B, provided that they receive all of their income through the monotax, that is, as long as they do not have a job in a dependency relationship They do not receive a pension and do not receive financial income or rental income.
To check if they are reached, they must enter monotributo.afip.gob.ar with your CUIT and tax code. For the rest of the monotributistas, the payment of the tax component must be made regularly, on the 20th of this month.
Monotribute: new scales 2023
On the other hand, the new scales will come into force with the semi-annual update of gross income. To assess whether a recategorization is appropriate, one must take into account the activity in the last 12 months with respect to billing or any of the other parameters used for typecasting such as the area affected, the rents accrued annually or the consumption of electrical energy.
When the different parameters analyzed exceed or are below those in the current category must be recategorized. The amount corresponding to the new category will be paid in February, the month following the recategorization.
For their part, those monotributistas who maintain the same category should not take any action. On the other hand, if less than 6 months have elapsed since the registration in the monotax, it is not appropriate to recategorize.
The new billing ceilings by category to be taken into account by taxpayers when recategorization is enabled are the following:
