This Friday is the deadline for monotributistas to carry out the recategorization corresponding to the semester that goes from July to December 2022, as provided by the Federal Administration of Public Revenues (AFIP). As of January 1, the new scales began to apply, so that taxpayers registered in this regime must be recategorized in case it corresponds to them or, otherwise, they will be recategorized ex officio.
To know if a recategorization is appropriate, the activity of the last 12 months must be taken into account with respect to billing or any of the other parameters used to determine the category: the area affected, the rents accrued annually or the consumption of electrical energy. When the different parameters analyzed exceed or are inferior to those of the current category, it is necessary to carry out the recategorization. The amount corresponding to the new category will be paid the month following the recategorization, they clarified from the AFIP.
The billing caps by category to take into account are the following:
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Category A: annual gross income up to $999,657.23
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Category B: annual gross income up to $1,485,976.96
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Category C: annual gross income up to $2,080,367.73
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Category D: annual gross income up to $2,583,720.42
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Category E: annual gross income up to $3,042,435.05
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Category F: annual gross income up to $3,803,043.82
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Category G: annual gross income up to $4,563,652.57
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Category H: annual gross income up to $5,650,236.51
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Category I: annual gross income up to $6,323,918.55
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Category J: annual gross income up to $7,247,514.92
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Category K: annual gross income up to $8,040,721.19
WHAT IS THE PROCESS TO BE RECATEGORIZED?
To carry out the recategorization, taxpayers must enter the AFIP website and enter the CUIT/CUIL/CDI number and the tax code. There, they must select the “Recategorize me” option and the system will automatically inform the current category of the taxpayer and the limits of each parameter of that category.
Finally, by selecting the “Continue recategorization” option, they must enter information corresponding to the amount invoiced in the last 12 months. With these data, the system determines the new corresponding category, which must be confirmed using the “Confirm category” option.
Meanwhile, those monotributistas who maintain the same category should not take any action. On the other hand, it must be taken into account that if less than 6 months have elapsed since the registration in the monotax, it is not appropriate to recategorize.
When a taxpayer did not recategorize himself or did so inaccurately, the AFIP performs a recategorization ex officio. The procedure begins when purchases, expenses or bank accreditations are detected for a value greater than the maximum annual gross income admitted for the category in which it is framed.
The monotributistas that are recategorized ex officio by the AFIP will receive a notification in the Electronic Fiscal Domicile (DFE) on the first business day of the months of February and August of each year.
