Overview
- ARCA implemented the semestral update for the second half of 2026 that increases Monotributo category and quota values by 16.8 percent and applies the new numbers from August.
- The published category references include a top Category K monthly average limit of about $10,550,903, which is used as an annualized control broken into a 12‑month total.
- This week ARCA began issuing recategorizaciones de oficio after matching declared invoices with external signals such as payment‑platform transactions, electricity use, rented area and reported rents.
- Taxpayers who receive a recategorization notice have 15 business days to appeal via ARCA's Presentaciones Digitales service and must attach supporting documents to dispute the change.
- If no appeal is filed the new classification takes effect for the reported period, may raise monthly fees and can force exit to the general regime as Responsable Inscripto with IVA and Income Tax duties until the next review in late January–early February 2027.