The Revenue and Customs Control Agency (ARCA) has launched a benefit aimed at certain taxpayers of the Simplified Regime, known as monotributo. This measure aims to promote the formalization of rental contracts and encourage fiscal transparency.
Monotributistas who decide to formalize their rentals within the Simplified Regime and meet the established requirements can access exclusive benefits, which include a 100% discount on the fixed fee of the monotributo, exemption from the tax on bank transactions for income derived from rentals, and a 10% annual deduction in the Income Tax.
To access this ARCA benefit, taxpayers must meet certain requirements, such as registering rental contracts in the Real Estate Rental Registry (RELI) within the first 15 days after signing the contract, being registered as monotributistas in the rental activity, not owning more than three properties, and not exceeding the income corresponding to category K of the monotributo.
In addition, the payment deadline calendar for Monotributo for the year 2025 has been published, which includes payment dates and recategorization periods throughout the year. The main objective of this initiative is to provide incentives to taxpayers of the Simplified Regime who have rental properties, thus promoting the formalization of contracts and ensuring greater fiscal transparency in the country.
