The original deadline to recategorize into the Monotributo was January 22, but the AFIP had extended the date until February 5.
The recategorization covers the period corresponding to the July-December 2023 semester.
Thus, those who are adhered to the simplified regime must evaluate whether their income was higher or lower than that of the current category, according to the new scales and determine whether or not they have to be recategorized or even if they should go through the general regime in case they exceed the maximum billing set in the Monotax, which is $16,957,968 (category K)
Since January 1, the monthly installments and billing parameters of monotributistas have increased by 110%.
The recategorization must be carried out on the basis of the accumulated gross income, the electrical energy consumed and the rents accrued in the last 12 months, together with the surface area affected by the activity as of December 31, 2023 and the maximum unit sales price.
Monotributistas who maintain the same category must not take any action.
Monotributo: recategorization step by step
First of all, the taxpayer must enter the Monotributo portal with CUIT and tax code and then select the
“recategorize me” option.
The system will automatically report the current category of the taxpayer and the limits of each parameter of that category.
Then you must select the
“continue recategorization” option.
There you must enter information about the amount invoiced in the last 12 months.
With this data, the system will determine the new corresponding category and confirm it in the “confirm category” option.
Finally, print the new credential.