The Tax Collection and Customs Control Agency (ARCA) reported that Monotributo taxpayers have until February 5 to complete the recategorization process. If necessary, taxpayers must generate a new payment credential.
"For example, a taxpayer in Category H who earns more than $53,298,417.30 per year must apply for the switch to Category I," explained ARCA.
The steps to carry out the recategorization are straightforward and can be done online by accessing the Monotributo Portal with the tax key. It is essential to complete the amount billed in the last 12 months to adjust the category accordingly.
Those adhering to the Simplified Regime for Small Taxpayers must carry out this process every 6 months if their income exceeds the limits set by ARCA. If there is a change in category due to declared income, the fee to be paid will also be modified.
The new scales for Monotributo for the first semester of 2025 have been confirmed by ARCA and will come into effect on February 1. The previous fee value that was due in January will be maintained, as the new scales will begin to apply from February.
Some groups of monotributistas are exempt from recategorization, such as those who maintain the same category or those with less than 6 months of activity. Cases of starting activities within a period of less than 6 calendar months are also excluded.
With the average update of 21%, the annual billing caps for being a monotributista will increase significantly. The lowest category, A, will see its gross annual income from January 1, 2025, reach about $7.8 million.
It is essential that those monotributistas whose declared gross income exceeds the new limits of their category carry out the recategorization before February 5.
