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Monotax 2021: what happens with debts and when do the new categories apply


After a difficult week for taxpayers, what is known so far and what is missing before the new rules are applied.

06/12/2021 2:31 PM

  • Clarí

  • Economy

Updated 06/12/2021 2:31 PM

The week ending was a roller coaster ride for monotaxers.

Some went from being up to date with the AFIP, to having

a debt of thousands of pesos


And they came to the weekend waiting for a bill that will not only cancel that debt but could make, depending on the case,

lower the monthly fee

that they have to pay.

All this in less than 5 days.

It may be necessary to clean up the situation in

the sector that includes 4,080,151 people

, according to the Government's account, of which two out of three are registered in the lowest categories (“A” and “B”).

Today the changes that were made in law 27,218

and that had to come into effect in January 2021


Those changes established

an increase of 35.3%

in both scales and quotas.

But the law was only regulated this month, so that during the time that passed between the law was voted on and its application, monotributistas continued to pay with the values ​​of 2020. It was what corresponded.

When the law was regulated, suddenly,

the monotributista that was in order began to have a debt

because, for the AFIP, the increase of 35.2% had been in force since January.

Pressure from taxpayers made

the Government rush a new

bill, powered by Sergio Massa, which finally

cancels those retroactive payments

and adds

an additional "premium"

: it raises the scales again, something that is always done only once a year , in January.

According to the rules of the simplified regime,

monotributistas are recategorized twice a year:

from January 1 to 20 and July, with respect to the billing of each calendar semester (July-December and January-June).

And the monthly fee resulting from the recategorization applies from the following month


Now, if the project is approved with the changes in the Monotax,

in July, with the new scales,

most of the monotributistas will remain in the same category or will be recategorized to a lower scale and

will pay a lower monthly fee


Now, taxpayers will have to wait for the timing of Congress.

From there the changes will come, which

should be in force from July

and are the following: 



quotas for the months of January to June 2021, in its 3 components: tax, retirement and Health contributions,

are back to the values ​​of December 2020


This means that

the 35.3% increase in quota values ​​retroactive to January does not apply.

These amounts will apply from July.

How will the new scales be

The billing scales of the categories are expanded.

As of July 1, new annual gross income or billing parameters are set to complement the regime in force since January 2021, without increasing the monthly value of the categories.

For example, for category A, the allowable gross income increases from $ 282,424 to $ 370,000.

And for category K from $ 3,530,303 to $ 3,700,000 the maximum annual billing value to be included in the Monotax.

What if the maximum billing was exceeded

Taxpayers registered as of June 30, 2021 who have exceeded, on that date or at any previous time, the upper billing limit

will maintain the status of monotax contributors as long as their gross income has not exceeded the new amounts

for each category.

And it is established that only those who register income that

does not exceed the equivalent amount 1.5 times the maximum gross income

of Category K ($ 5,550,000 per year) and that the total assets of the country and abroad are taxed and exempt -without considering any type of non-taxable minimum- in the Personal Property Tax, do not exceed $ 6,500,000, not including the Residence.

Likewise, taxpayers who are in this situation will pay

a "special fee"

of once the value of the respective category in the case of categories "E", "F" and "G": and twice the categories "H", "I", "J" and "K": to stay in the regime.

Regularization of monotax debts

Existing and expired payment plans may be refinanced, without interest and penalties, in new plans of up to 60 monthly installments and an interest no greater than 1.5% per month.


Look also

Monotax 2021: how are the new categories since July with the last bill

Monotax: 5 keys to the new law that backs down with retroactive payments

Draft Law for monotax: reverse with the retroactive adjustment of quotas, extend billing ceilings and provide facilities to regularize debts

Source: clarin

All business articles on 2021-06-14

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