07/07/2020 - 9:28
The AFIP changed the conditions for accessing zero rate loans with the aim of expanding the universe of monotributistas and self-employed who can access that benefit.
On the one hand, the agency extended the periods contemplated to evaluate the variation in billing and the existence of income from a job in a dependency relationship. On the other hand, the credit risk data used to reflect improvements in the situation of taxpayers was updated.
The monotributistas and self-employed who meet the new parameters have until July 31 to start the process through the AFIP website. In the course of the next few days, the agency will notify taxpayers that they have been authorized to process this loan, which grants up to $ 150,000 in three installments of $ 50,000.
What are the new criteria
The AFIP incorporated into the criteria the evaluation of the electronic invoicing levels for April, May and June to determine when taxpayers can start the procedure.
The evaluation will be sequential. First, the current criteria will be used to analyze whether the electronic invoicing of a monotributista between March 12 and April 12 , 2020 is below the monthly average of the minimum gross income of the category in which it is registered. When it is higher, the same criteria will be applied to evaluate the billing performance during the entire month of April.
If then it is not your responsibility to access the procedure, it will be repeated with the billing in May and then with June.
How are the new categories of the Monotributo from January 1, 2020.
The criterion for the self-employed contemplates billing between March 20 and April 19, 2019, with respect to the same period in 2020. The possibility of starting the process is enabled when the variation in income is up to 5%. When the taxpayer exceeds these parameters, the billing will be compared between the full month of April 2019 and 2020. If the result of that evaluation is negative, the same exercise will be carried out for May and June.
The modifications to the requirements also contemplate the period that is taken into account to determine if monotributistas have income from a job in a dependency relationship. Taxpayers who did not have income for this concept in February, March, April or May may process the credit, provided that they meet the rest of the criteria.