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:
- 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.
- For those who export up to $20,000 per year. You will pay a tax equal to the category “F”: $15,712 per month.
- For those who export up to $30,000 per year. You will pay a tax equal to the category “H“: $31,347 per month.
- 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