Accountant Evelyn Muriel – What is the Monotributo Tech?

Who can enroll in the “Mono-Tech”?

“Small Technological Contributors”: professionals who present services abroad based on knowledge, but also gamers, those who participate in e-sports competitions at a professional level.

Conditions:

  • It has to be a human person, resident in the country.
  • You must carry out any of the activities of the knowledge economy set forth in art. 2 of Law 27,506.
  • The activity must be developed from Argentina to be used abroad, that is, an export of services.
  • The gross income generated by the activity must come from abroad.
  • Income for the 12 calendar months immediately prior to the date of joining the “Mono-Tech” must have been less than or equal to the equivalent of $30,000.

What are the categories and how much will you have to pay?

There will be 4 categories within the Tech Monotribute:

  1. For those who export up to $10,000 per year. You will pay a tax equal to the category “D”: $9,245.06 per month.
  2. For those who export up to $20,000 per year. You will pay a tax equal to the category “F”: $15,712 per month.
  3. For those who export up to $30,000 per year. You will pay a tax equal to the category “H“: $31,347 per month.
  4. It will be for taxpayers who They are also listed in the local Monotributo. In this case, to the amount of the Monotax Tech that corresponds (category 1, 2 or 3), must add the payment of the tax component of category H, that is, $20,460. If the activity you carry out locally is the sale of furniture, you must add the integrated tax of the corresponding category.

Key points of the “Mono-Tech”

  • The initial categorization must be made according to a reasonable estimate of the income to be obtained from the activity of the scheme.
  • The semi-annual recategorization will be carried out by analyzing the gross income originated in the activities indicated in the regime, accumulated in the immediately preceding 12 months.
  • You can be excluded from the Tech Monotributo if the maximum earned gross income is exceeded.
  • Type “E” invoice must be issued.
  • Taxpayers registered in the Tech Monotribute will be exempt from the obligation to settle foreign exchange in the Free Exchange Market.
  • The amounts obtained must be deposited in a special account in foreign currency, according to the conditions established by the BCRA.
  • The Tech Monotributo will be compatible with other tax regimes, as long as the registration in these is for an activity different from that of this Monotributo.

Contact information:

Instagram and Facebook: @evemurielcontadora

Website to access your courses and tools: evemuriel.com

by CEDOC

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