Although they apply to different types of taxpayers, they share certain characteristics and general objectives. Which option is better?
Why the Monotax?
The monotributo is a simplified tax regime for small taxpayers, which facilitates compliance with tax obligations through a single monthly payment based on the category of each taxpayer.
It is the regime most chosen by Argentines for its simplicity, its lower tax burden and for the social and pension benefits.
As the years have passed, different types of monotributo have been created with the aim of more people regularizing their situation and entering the system.
What are the different monotributes?
All the monotributos are only for people, simplify the payment of taxes with a fixed monthly amount and give the possibility of accessing a social work and future retirement.
These monotributo subtypes have some of their subsidized parameters, are for a more limited universe of taxpayers and have special requirements.
Social monotribute:
- For people in a situation of social vulnerability and who carry out a small-scale activity (there is a special list of activities).
- They pay 50% of the social work component of the general monotribute every month.
- They can have as maximum income equal to the top of category “A” of the general Monotax
- The years of contributions will be added as a period of work for future retirement.
- There are limitations as to the assets they can have.
- Registration is done in ANSES.
Promoted Monotribute:
- For people who are starting their independent activity there is a special list of activities).
- It is the only type of monotributo that can choose not to pay social work.
- Month after month they pay 5% of the total amount billed the previous month.
- Taxpayers may have maximum income equal to the top of category “A” of the general Monotax.
- There are limitations as to the assets they can have.
- Registration is done in AFIP.
Productive monotribute:
- Its objective is to facilitate the fiscal and social inclusion of those taxpayers who are in the informal sector.
- It will be implemented by decree of the PEN.
- From the AFIP they reported that the modification is that the cost of the monthly fee is lowered from 5% of the billing to 1% of the billing, for 36 months.
Although they have differences, they all share the characteristic of being simplified taxation systems that seek to facilitate compliance with tax obligations for certain groups of taxpayers and promote economic development. The choice of one or the other will depend on the situation of each person, but above all on the projection that he makes of his activity.
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