Overview
- ARCA has activated the semiannual recategorization process for the Monotributo and set the final deadline to complete the online procedure as August 5, 2026.
- Taxpayers must review their last 12 months of activity—income, rent, surface area and electricity use—and only those with changes need to recategorize; people with under six months of activity are exempt.
- ARCA will publish the updated category scales once INDEC releases June inflation data and private consultants currently estimate a roughly 14% semestral adjustment pending the official figure.
- The agency is using data reported by payment platforms and digital wallets under RG 4614/2019 to run automatic checks, which can trigger recategorizations of oficio that taxpayers can appeal within 15 business days after notification to their Domicilio Fiscal Electrónico.
- ARCA offers a Recategorización Simplificada tool, multiple digital payment options and guidance to upload supporting documents, and experts warn that failing to regularize can bring fines, retroactive charges or loss of access to the simplified regime.