The Government could charge retroactively to workers in a dependency relationship for
a tax relief that the previous Government imposed by decree in the last quarter of 2023.
And, so that this does not apply, it proposes including the ratification of this tax relief by Congress
in exchange for agreeing to it in a bill that reduces the non-taxable minimum
(MNI) of Profits.
Tax specialists say that the ratification of the tax relief can be approved
without modifying
the 2024 Income Tax.
Thus, they agree that this reduction in Profits due to the modification of the tax rates between October 1 and December 31, 2023 (decree 415/2023) for workers in a dependency relationship
requires ratification by law of Congress
.
But they admit that this can be done by a specific law,
without modifying or lowering the current floor of 15 Minimum, Living and Mobile Wages
(SMVM).
“Decree 415/23 unquestionably requires legislative ratification.
"This ratification was in the 2024 Budget bill of the previous Government, which was not dealt with by Congress (the Milei Government extended the 2023 one) and also in the Profit Bill of the new government, which was not dealt with either," he said.
tributary member Cesar Litvin
told
Clarín .
And he added that this ratification can be done separately or included in a new Profit Law.
Thus, “if there is no legislative approval that validates the reduction in the tax produced by decree 415/2023, the employees who had a lower withholding of the tax
will be in debt to AFIP
for the period 2023,” said Litvin.
It is estimated that this debt, on average, could be around $250,000 to $300,000.
For Guillermo Michel, former head of Customs, alleviating the tax burden of workers and retirees by reducing the income tax withholdings established by the AFIP, and its subsequent parliamentary ratification, is a tool that has been used without distinction. policies.
"From Decree 561/2019 of the Macri government, which was ratified by article 46 of law 27,541, to RG (AFIP) 2867/2010 of the Cristina Kirchner government, ratification through article 1 of law 26,731, "They have implemented measures to
advance fiscal relief for subsequent ratification by law
. In this case, the ratification was in the 2024 Budget bill, which was not discussed by Congress," he explained.
On the other hand, in relation to the restoration of the fourth category for employees with MNI substantially lower than those currently in force - which the Government would include again in a bill -, the question arises
about the date of entry into validity
that it could have.
For Litvin, “in pure theory, the Income tax has a taxable exercise event, therefore,
the modifications should take effect from January 1, 2024.
”
In that sense, those who were not reached by the tax in the first months of the year, if the lowest projected minimums are applied retroactively,
would remain in debt to the Treasury.
"They would be
those workers who
earn less than $2,340,000, but more than $1,250,000
," the tax expert explained.
"From my point of view," Litvin insisted, "
it should not have retroactive validity
, given that there are recent precedents with the increases in the tax floors, which established the validity from the publication in the Official Gazette, that is, forward and not backwards, in the application of the norm.”
NE