The original deadline to recategorize into the Monotributo was January 22, but the AFIP had extended the date until February 5. Recategorization covers the period corresponding to the July-December 2023 semester.

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.