Overview
- ARCA scheduled two mandatory recategorization periods for 2026, running in late January to early February and again in August.
- Category limits for 2026 recategorizations are based on the CPI-updated scales in effect as of December 2025.
- Taxpayers must recategorize if their last 12 months show higher revenues or changes in surface area, energy use or rental amounts, while those with less than six months in the regime are exempt.
- The process is completed exclusively through the Monotributo portal, which issues form F.184 and an updated payment credential upon confirmation.
- Noncompliance can trigger a penalty equal to 50% of the integrated tax and the previdential contribution of the correct category, along with retroactive adjustments and potential loss of benefits.