Ismael Bermudez
03/08/2021 19:58
Clarín.com
Economy
Updated 03/08/2021 19:58
The bill by the head of the Chamber of Deputies, Sergio Massa that raises the gross salary floor of $ 150,000 from which the income tax will be paid and which will be applied retroactively to January 1, has other changes, such as
measures additional for retirees and pensioners, by Patagonian area and common-law partner
.
They were also agreed with the Ministry of Economy and AFIP.
Currently to access the benefit of the special deduction of Earnings of
6 minimum wages
, the retiree or pensioner
can not have other income other than retirement or pension, such
as a salary, bill as monotax or charge interest for a fixed term.
Nor
does it apply if they pay for Personal Assets
, unless the only thing they have is their Home.
Those requirements exclude many retirees or pensioners from receiving that special deduction and they pay more - much more - for income tax.
In the case of retirees and pensioners, Massa's project has two changes:
*
Raises the Minimum Non-Taxable Income
(MNI) from 6 to 8 minimum assets (today $ 164,571.44, value that is adjusted for mobility).
This means that they start paying Earnings from a higher income level.
* It incorporates that this MNI
is maintained if the retiree or pensioner has other income
of up to $ 167,648.40 per year, a value equivalent to the non-taxable earnings (article 30, subsection a).
The most exclusive and absurd case is that of the fixed term because it is enough to receive today $ 100 or $ 1,000 of interest, so that the income tax can represent $ 10,000, $ 20,000 per month or more.
This
inhibited many retirees or pensioners from making a fixed term
because the additional payment of Earnings far exceeded the fixed term interest.
"This has a direct impact on all retirees and pensioners who, in addition to the monthly income, receive other incomes or low incomes, such as interest for fixed terms or modest rents," explained Massa.
According to ANSeS, some
130,000 retirees and pensioners of the national system will stop paying the tax and another 30,000 will pay less.
And it is estimated that it will also reach another 70,000 beneficiaries of the Provincial Savings Banks not transferred to the Nation and other special regimes.
In total 230,000 people.
While for workers in a dependency relationship the floor of $ 150,000 will
be updated once a year,
according to the RIPTE (formal wages), the non-taxable minimum of the retirement system is adjusted
every three months,
in March, June, September and December.
Thus, with the application of mobility, in June there will automatically be a rise in the pension NMI accompanying the increase in assets.
On the other hand, among workers, a salary increase, such as the one being discussed in the joint ventures, can lead to more than $ 150,000 gross and return to income tax.
Other changes:
Concubinage deduction:
Currently, the taxpayer
can deduct $ 156,320.63 annually from the taxable income of the spouse tax
if they have no income.
The project extends the deduction to the concubine - whatever the sex.
"The deduction provided for in this section will also be applicable for the members of the union based on affective relationships of a singular, public, notorious, stable and permanent nature of two people who live together and share a common life project, whether of the same or different sex, which is accredited in the manner and conditions established by the regulations for that purpose. "
The projects presented by the deputies Facundo Moyano and Cristina Álvarez Rodríguez are thus incorporated ”.
Patagonian Zone Benefit:
To make clear the political will that the benefit is untouchable, an article will be incorporated that establishes that
the benefit of the additional 22%
remains in force
.
This includes about 83,467 employees and retirees who will pay the tax in this area - but with a lower tax burden than the rest of the taxpayers - because they will maintain an increase in deductions of 22% compared to the rest of the country.
This means that they
pay Earnings from higher salary levels.
By provinces, those reached by the Patagonian plus are distributed as follows: La Pampa 7,280, Neuquén with 21,915, Rio Negro, 12,596;
Chubut, 26,684;
Santa Cruz, 14,411 and in the province of Buenos Aires, the Patagones Department with 581.
