Ismael Bermúdez
02/18/2021 12:55
Clarín.com
Economy
Updated 02/18/2021 12:55 PM
What are the consequences of the new AFIP rule that requires the registration of all rental contracts?
Will there be more taxes to pay?
What changes for those who are monotributistas, employees, retirees or self-employed?
Will tenants have to pay more rent?
For the owner, the income of the rental value
is reached in the Income Tax.
Consequently, if until now the rent was not declared by the taxpayer, with the registration in the AFIP of the rental contracts, the employees in a dependency relationship or even the retirees with rental properties
must present the annual affidavit in which they should include it
.
In the case of monotributistas, this additional income
may force them to move up in the category
or to
switch to the
more burdensome
general scheme
.
In short, the registration of the rental contract in the AFIP
does not create a new tax,
but is one more measure to regularize the situation for those who do not declare rents, billing the value of the rental.
Many owners already did it because the tenants, reached by Profits,
can deduct the rent
and for that reason they demanded the corresponding invoice from the owners.
The registration of the rent by the owner also has an effect on the tenant because
the expense must be justified.
"This situation will generate an
increase in the tax rate
at which their wages or assets are taxed, as the tax includes progressive rates, up to a maximum of 35% on net income," he told
Clarín
the tax expert Marcelo D. Rodriguez, from MR Consultores.
Mercedes Marcó del Pont, head of the AFIP.
Photo: Luciano Thieberger.
And he clarifies: "In order to avoid this heavy burden, taxpayers (employees or retirees) could choose to
enroll in the Monotax
, as long as they have
up to 3 (three) properties
destined for rental and that the maximum parameters provided by the regime ”.
Also, “the payment of
the Gross Income Tax
, which is levied on the billed income, should be considered.
However, by the mere fact of being a landlord
the taxpayer does not have to enter the pension component of the monotax
, or enroll in the self-employed regime ”.
"Finally, the property owner is obliged to issue the electronic invoice monthly, from the AFIP website."
Rodriguez explained that for "in the case of real estate destined for commercial activities,
the 21% corresponding to the Value Added Tax
must be
added to
the sum agreed upon in the contract
, except, of course, that the subject can be framed within the monotax" .
Registration with the AFIP
"This formality has been necessary since 2017 because
the tenant can deduct from income tax up to 40% of the sums paid
for the rental of real estate for housing and, then, must inform his employer monthly the amount of the expense to be contemplated at the time of settlement, "concluded Rodríguez.
Meanwhile, the tax expert Daniel Lejtman, partner of Lisicki, Litvin y Asociados, explained that "as of the entry into force of this new Information Regime, the AFIP will have online information on all current rentals and leases. its database the contracts that document the same, with which you can verify compliance with the corresponding tax obligations by landlords and lessors, as well as the justification of the expense, by tenants and tenants. This information, until now ,
depended exclusively on the actions of the Treasury through the audit of taxpayers
, in particular, from now on it will have general and updated information through its systems ”.
According to the Resolution of the AFIP, the human and legal persons renting the contracts are obliged to register the contracts since March 1 of this year.
The contracts must be registered within 15 calendar days after their conclusion.
For contracts that have been signed since July 1, 2020 and are valid until March 1, 2021, as well as those that are signed from March 1 and 31, 2021, a deadline has been provided Special registration until April 15, 2021.
To register the contracts entered into, the obligated subjects must enter, through the AFIP website, the service called "Registry of Real Estate Locations - RELI - TAXPAYER".
It is important to note that when legal actions are initiated due to the execution of a lease contract, prior to the transfer of the claim
, the judge must inform the AFIP
about the existence of the contract, which is why it should be denounced in accordance with the deadlines provided by the regulatory standard.
Failure to present the contracts could lead to the application of
fines to the non-compliant taxpayer
.
NE
Look also
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