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.