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ARCA Completes Biannual Monotributo Recategorization as New Rates and Landlord Exemptions Take Effect

With thresholds and fees adjusted for inflation, ARCA completed its fully digital recategorization process, opening a targeted exemption for small landlords.

Hay que apurarse porque vence la fecha oara recategorizarse en el monotroubot (Imagen ilustrativa).
05-02-2021. Sociedad. Economía. Personal de casas particulares. Empleadas domésticas. Servicio doméstico. Empleadas. Trabajo. Trabajadoras. Hogar. Trabajadoras limieza. Limpieza. (Foto Lucía Merle) - FTP CLARIN LUM_0920.JPG Z LMerle Merle
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Overview

  • ARCA’s online Monotributo portal preloaded each taxpayer’s last 12 months of billing data to streamline the recategorization that closed August 5.
  • Inflation-adjusted revenue caps for Monotributo categories A through K came into force on August 1, with annual limits ranging from ARS 8,992,597.87 to ARS 94,805,682.90.
  • Monthly quotas covering integrated tax, pension contributions and health coverage were recalculated to reflect the new thresholds, from ARS 37,085.74 in Category A up to ARS 1,208,890.60 in Category K.
  • Under Resolution 5546/2024, Monotributistas renting up to two properties can apply for a full exemption by registering exclusively under the simplified regime and filing their leases in the national registry.
  • ARCA will automatically reassign categories de oficio and levy penalties on contributors who missed the August 5 recategorization deadline to enforce compliance.