The oficialismo rose today with the majority opinion and the “moratorium for all” could receive half sanction this Friday in the Chamber of Deputies. During the meeting of the Budget and Finance Commission, the deputy Carlos Heller, who presides over it, announced the modifications made to the text by the Everyone’s Front in the last week. Among them -at the request of the opposition- included a “prize” for those monotributistas taxpayers who, despite the economic crisis triggered by the pandemic of Covid-19 , they fulfilled the payment of their taxes.
According to the bill, the subjects adhered to the Simplified Small Taxpayer Regime (Monotax ) will benefit from the exemption from the tax component. The amount of fees varies according to the category:
- Categories A and B: 6 monthly and consecutive installments.
- Categories C and D: 5 monthly and consecutive installments.
- Categories E and F: 4 monthly and consecutive installments.
- Categories G and H: 3 monthly and consecutive installments.
- Categories I, J and K: 2 monthly and consecutive installments.
According to law, the benefit may not exceed $ 17,500.
While, there will be a profit benefit for human beings and SMEs , which increases the special deduction by 50%.
They are excluded from the Profit benefit:
- Who is they hold public office national, provincial, municipal and of the Autonomous City of Buenos Aires, without exception, including the elective positions of the Executive and Legislative Powers. In the case of the Magistrates, Officials and Employees of the Judicial Power of the Nation and of the provinces and of the Public Ministry of the Nation, when their appointment would have occurred from the year 2017, inclusive.
- The Workers in dependency relationship.
- The retirements, pensions, withdrawals or subsidies of any kind insofar as they originate from personal work and to the extent that they have been subject to payment of the tax, and from the directors of cooperative societies.
The micro and small businesses They may choose to carry out amortizations from the fiscal period of the asset qualification, in accordance with the general rules of the Income Tax law or, according to the following regime:
- For investments made in depreciable personal property acquired, elaborated or manufactured: at least in two annual, equal and consecutive installments.
- For investments made in imported depreciable personal property: at least in three annual, equal and consecutive installments.
- For investments in infrastructure works: at least in the number of annual, equal and consecutive installments that arise from considering its useful life reduced to fifty percent (50%) of the estimated.
This amortization benefit will be applicable only to investments made until December 31, 2021.
Both benefits will be applied in the affidavits corresponding to the years ended after December 30, 2020. In no case, the expected deduction will lead to the generation of balances in favor or may be carried forward to future years. Nor are they cumulative, and should be chosen, when appropriate.
–
