How is the procedure that monotributistas must do between today and tomorrow and what data should they look at
Like every year, until the 20th of this month monotributistas must comply with the recategorization process, if due to the level of billing they had or due to the evolution of other variables they must modify their situation in the system table, which has new values from the beginning of 2022. The term is running, strictly speaking, from the first day of the year . Next, the steps of the procedure and the different aspects to take into account.
1. First of all, must be entered in AFIP page with the fiscal key, or in www.monotributo.afip.gob.ar. Go to the monotax option and then to the recategorization tab, in the first case, or directly to the recategorization service, in the second alternative.
2. The data of the monotributista in question and the values corresponding to the category in which it is found will be displayed on the screen: the maximum billing, the electrical energy that can be consumed, the maximum value of the rents accrued in a year (of spaces affected by economic activity) and the maximum area that may be taking care of the tasks, in the case of having premises or an office.
The maximum values of the billings of each category were increased by 26% with respect to those that were in force in the second half of 2021. The current ones are those that are obtained in the table that accompanies this note. The aforementioned percentage is equivalent to the accumulated readjustment of retirement and pensions by Anses in September and December, that is, those made in the second half of last year.
Strictly speaking, since 2018 and according to the provisions of a law, in each January (only once a year) the monotax scheme is updated using the increase in pension benefits for the entire previous year as an index; however, this time the Government implemented a readjustment on a semi-annual basis and not annual.
Why was that done? According to the authorities, because the update must be done taking as a starting point the latest current values. Last year there was a delay of several months until the update of the monotax was completed, due to the fact that throughout 2020 the mobility formula was suspended – the suspension was a measure that the Government used as a platform to adjust retirement assets – since, then, it was sought belatedly to approve by law an exceptional criterion for updating the monotax (finally, the evolution of the minimum credit was taken). That law that established what would be the index to be considered was approved when several months of 2021 had already passed; then, the AFIP modified the values of the table with effect from January and tried to collect, retroactively, the differences between the contributions with amounts already readjusted and those that the taxpayers had actually entered.
The fact that the treasury determined the existence of debts, originated in the late update, provoked expressions of rejection by monotributistas and accountants. As a reaction to that, Another law was approved in Congress, which provided that for the first semester of 2021 the amounts to be paid to the treasury remained the same as in 2020, and that also established an exceptional increase in the maximum billing amounts, effective for the second semester. Thus, in the same year two different tables were in force.
That revenue increase caps it was not the same for all categories, despite the fact that the regulations determine an update index that is for the entire scheme equally. Thus, the maximum income in category C, for example, was increased at that time by 36.3%; that of category H, by 10.4%, and that of category K, by 4.8%.
The result of that law from mid-2021 and the 26% readjustment that it was decided to do now is that, compared in year-on-year terms, the allowed billing grew more than 60% in the lowest categories, around 56% between D and G, 39.18% in H and 32.05% in categories I, J and K, which are only allowed for the activity of selling personal property. The rise well below inflation (which in 2021 was 50.9%) in the case of the four highest categories causes a greater risk that taxpayers will have to abandon the monotax at some point and switch to the more onerous general regime, even when your billings don’t increase in real terms (ie, numbers corrected for inflation) or even when they get worse.
3. Once past that screen that shows the data of the current category and has a link to consult the new table, the system requests the entry of the billing data of the last 12 months and, if applicable, of other parameters. If you have a shop or office, add the information on the area occupied and the electrical energy consumed, and if the place is rented too the amounts of the lease agreement. While in the case of the first two items the values remain stable, rent ceilings are updated, although this time they did so only by 26% year-on-year (the values can be seen in the table that accompanies this note). Since this increase is below inflation, this factor also increases the risk of having to leave the simplified system.
With the readjustment already applied, the highest allowable annual rent (applicable in the case of the last four categories) is $533.822,27. Another parameter that rose 26% from the current table in January of last year is the highest price at which a good can be sold to be monotax: the number is $49.646,21, while in 2021 it was $39,401.62.
4. Completed the data and clicking on “Continue”, the system indicates what is the new assigned category, and you have to confirm it.
5. The new value of the amounts to be paid (also included in the table that accompanies this note), both for the tax component and for contributions to retirement and social work (if the latter correspond), It has been in force since February.
Case 1. A service sector taxpayer who had income of $650,000 in the last year (an average of $54,167 per month) and is in category C, paying $3,382.62 per month; He will now go to category B, in which the monthly payment is $3,728.29 since this year, that is, he will go down one step and pay 10.2% more than what he contributed during the last 6 months.
Case 2. A monotributista who billed $480,000 in the last year and is up to now in category B, paying $2,958.95 monthly, will remain in that same category and will pay $3,728.29 since February, 26% more than what he was paying in the last 6 months.
Case 3. With an annual turnover of $1.5 million, a taxpayer who is a merchant and is located in category F, paying $5,417.38, will go to category E, in which he must pay $5,936.55, 9.6% more.
Case 4. Someone who in the last recategorization (last July) had been in category A and in the last 12 months had a billing of $480,000, must go up a step and go to category B; You will then pay $3,728.29 per month, 41% more than what you were paying up to now.