Overview
- ARCA confirmed on July 24 that it raised Monotributo scales by 16.8%, publishing new numeric caps and monthly fees for categories A–K that become effective on August 1.
- The semestral digital recategorization is open through August 5 and uses four objective tests—12‑month gross income, rents accrued, surface area used and annual electricity consumption—to decide if a taxpayer must change category.
- Monthly Monotributo payments remain due on the 20th and must be paid electronically by generating a Volante Electrónico de Pago (VEP), with interest accruing from the day after a missed due date and potential automatic exclusion after 10 months of nonpayment.
- ARCA will automatically reimburse qualifying payers who use debit automatic for all 12 timely monthly payments, crediting an amount equal to one month’s tax component in March, and it also set the Monotributo Social monthly fee at $12,847.27 from August.
- The update will push some small contributors into higher categories and higher fees, so taxpayers should review invoices, bank links and documentation now to avoid forced recategorization, fines or loss of social-regime subsidies.