The Revenue and Customs Control Agency (ARCA) announced a new benefit aimed at a specific group of taxpayers in the Simplified Regime, also known as monotributo. This is a 100% discount on the tax fee, intended for those monotributistas who have rental properties. The main objective of the measure is to encourage the formalization of rental contracts and promote tax transparency, being formalized through Resolution 5546/2024 published in the Official Bulletin.
In this regard, ARCA established a series of benefits for monotributistas who decide to formalize their rentals in the Simplified Regime and meet the established requirements. These benefits include a 100% discount on the fixed fee of monotributo, exemption from the tax on banking transactions for income derived from rentals, and the possibility of deducting 10% annually in Income Tax.
Among the requirements to access this exclusive benefit from ARCA, taxpayers must register rental contracts in the Real Estate Lease Registry (RELI) within the first 15 days after signing the contract, be registered as monotributistas in the rental activity, not own more than three properties, and not exceed the income corresponding to category K of the monotributo.
Additionally, ARCA will implement control measures such as the prohibition of credit cards and virtual wallets for those on this list. This initiative aims to encourage the formalization of rental contracts and strengthen tax transparency in the sector. On the other hand, a schedule of deadlines for Monotributo 2025 has been established, which includes payment dates and recategorization periods throughout the year.
