The Revenue and Customs Control Agency (ARCA) has made some modifications to the automatic recategorization process for monotributistas, which were published in the Official Bulletin. This procedure is initiated when purchases, expenses, or bank credits are detected that exceed the maximum allowed annual gross income for the category in which the taxpayer is classified.
According to what is established by ARCA, automatic recategorization occurs when a taxpayer does not recategorize themselves or does so incorrectly. In such cases, the tax authority may proceed to recategorize the taxpayer and settle the resulting debt. This recategorization will take effect from the periods accrued in August and February, and payment obligations will apply from those periods and until the periods accrued in January and July, inclusive.
It is essential for taxpayers to be attentive to the projection of their income and the new scales set to adequately determine the category they should fall under. If a taxpayer's income remains in line with inflation, it will not be necessary to recategorize, and they may remain in the same category.
The new Monotributo scales for the year 2025 established by ARCA present different annual gross incomes for each category. If a taxpayer's income has decreased in relation to the rise in prices, it may be necessary for them to lower their category. Conversely, if income has increased and exceeds the limits set for their current category, the taxpayer must move up to the next one.
ARCA has also established changes in the notification procedure to taxpayers regarding automatic recategorization. According to General Resolution 5637/2025 published in the Official Bulletin, deadlines have been defined in which authorities may change the category of taxpayers who have not done so or who have done so incorrectly.
