Overview
- ARCA has enabled the twice-yearly online recategorization process so monotributistas can compare their last 12 months of activity and adjust their category if their indicators changed.
- The review uses accumulated gross revenues, electricity use, rents tied to the business and the surface area used to decide a taxpayer’s correct Monotributo category.
- ARCA will formalize new monthly quotas and annual revenue caps only after INDEC releases the June inflation figure, and private tax advisers currently project an increase around 14.3 percent.
- Taxpayers who do not recategorize when required can face automatic recategorizations by ARCA, additional controls and administrative adjustments to amounts owed.
- Because categories A and B hold most registrants, any confirmed rise in quotas or topes will hit low‑income independent workers and small businesses most and could change who must move to the general tax regime.