What is the recategorization of the monotax and why is it important to do it?
The recategorization of the monotax is the process through which the category corresponding to each taxpayer is determined, according to the gross income earned and other relevant factors. Failure to comply with this obligation may generate sanctions and fines by the AFIP.
What factors are taken into account to determine the category corresponding to each taxpayer?
To determine the corresponding category, it is necessary to analyze:
- Gross income earned during the previous tax period.
- Area affected by the activity.
- Electrical energy consumed in the previous fiscal period.
- Rents accrued in the previous fiscal period.
Furthermore, if the activity involves the sale of furniture, there is a maximum unit price that must not be exceeded.
Only the income parameter has increased since July, the rest remains the same as the January 2022 table.
What steps must be followed to carry out the recategorization and what are the established deadlines?
- Enter the AFIP “Monotributo” service with a tax code.
- Verify if it is appropriate to recategorize, taking into account the factors mentioned above.
- If applicable, inform: amount invoiced in the period (accrued, not by invoice issuance date), if there is a local/office/establishment, if rent is paid, and annual energy consumption.
- Confirm the recategorization and issue the new payment receipt.
The recategorization expires semi-annually, on January 20 and July 20.
January recategorization: add the invoiced between January and December of the previous year
July recategorization: add the invoiced between July of the previous year and June of the current year.
What values do I have to pay with the recategorization?
As of July 2023, the scales of the monotribute are increased, taking this into account:
- We took the old table to see if we were excluded from the monotribute.
- We use the table with the new monotribute values to see if it is appropriate to recategorize ourselves.
- If we do not recategorize, we will pay the current value of our category in July.
- If we recategorize, we will pay the new value starting in August.
Ex officio Monotribute recategorization
The AFIP can recategorize ex officio when:
- Recategorization was not performed.
- Having made the recategorization, it was inaccurate.
This recategorization has a sanction: liquidation of the debt and application of a fine of 50% of the tax components and social security contribution corresponding to the quota of the corresponding new category.
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