The government has implemented a 100% exemption on the tax fee for taxpayers who have rental properties, aiming to encourage the formalization of contracts in this sector. The measure, detailed in Resolution 5546/2024 and published in the Official Bulletin, seeks to promote fiscal transparency in the real estate market.
To access this exemption, sole proprietors who have opted for the Simplified Regime to develop rental activities of up to two properties must meet certain requirements. Among the key benefits of this initiative is that the rental activity of properties is now considered as a single unit of operation, regardless of the number of properties rented, which expands the possibilities to remain under the sole proprietorship regime.
Moreover, small taxpayers who rent up to two units are exempt from the integrated tax corresponding to the sole proprietorship, as long as the income generated from the rentals is the only source within this regime.
To access this 100% exemption for the sole proprietorship, taxpayers must meet requirements such as registering the rental contracts in the Real Estate Lease Registry (RELI) within the first 15 days after signing the contract, being registered as sole proprietors in the rental activity, having no more than three properties, and not exceeding the income established for category K of the sole proprietorship, set at $82,370,281.28.
This benefit, aimed at sole proprietors with up to two units for rent, requires prior compliance to obtain it. All declared premises or establishments will be considered a single unit of operation, and rental contracts must be registered in the Real Estate Lease Registry (RELI).
The sole proprietorship is a simplified tax regime for small taxpayers that consolidates VAT, Income Tax, pension contributions, and social security obligations into a single payment. In February, ARCA announced the new applicable scales for the month, adjusted according to the Consumer Price Index (CPI) published by INDEC.
The payments for the sole proprietorship vary according to the category, with amounts ranging from $32,221.32 to $1,050,323.75. Sole proprietors can access special exemptions as long as they meet the requirements established by the tax authority.
