The AFIP will adjust the limits from which internal taxes are paid on 0 km vehicles
.
This update seeks to offset the values of the vehicles with quarterly inflation, so that lower value vehicles are not affected by the tax.
Sebastián M Domínguez
, from SDC Asesores Tributarios, explained
that the adjustment is essential because high inflation means that a vehicle that was initially exempt can become taxable if its price increases but the non-taxable minimum does not change.
The new scale of the "luxury" tax will begin to be applied in the month of March
, but since the adjustment is quarterly, there will be another adjustment in May.
The readjustment of the tax contemplates two price scales.
Internal tax rates on cars range from 20% to 35%.
The adjustment of the ceiling from which payment
will begin will be 19.16%,
which is the increase in wholesale vehicle prices between October and December.
The floor from which a 20% rate will be paid will rise from the current $4,116,520 ex-factory to $4,905,000.
VAT (21%) and the concessionaire's margin (15%) are added to this value.
Thus, the models that must pay the rate, which until now were those that cost more than $5.8 million, will now be those that cost more than $7 million.
Domínguez explained that since the internal tax is applied to taxes, the effective rate of the first tranche is 25% and in the case of the second tranche the effective rate is 53.85%.
The second tranche of the tax -with a rate of 35%- will go from a base of $7.6 million to $9 million and a value to the public of $13 million.
From the automakers, they stated that this increase "is not a major change, because it is a quarterly adjustment that has been carried out for a long time and regularly."
The main brands such as Toyota or Volkswagen will only be affected in the SUV range that comes from Japan or Brazil, because the utility segment is not affected by the tax.
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