The official Monotributo project that would be approved on Thursday, when Deputies once again discuss the base law and the fiscal package, increases both billing levels and the monthly fee payable. That is why many taxpayers are anxiously awaiting it, especially because Starting in July, the second annual recategorization opens. Thus, it is expected that the new values will apply from next month.
The standard also extends the billing limits for locations and services, with new categories for this segment, equaling them to the sale of furniture.
He maximum billing level annually according to categorieswould be the following: .
The total monthly fee to pay (tax, retirement contribution and health) would have the following values (locations and services):
With these values, if approved, it is possible that some monotributistas should not be upgraded and some may even be recategorized to a lower category.
The Monotax has an update lag, since its adjustment factor is the retirement mobility index that did not accompany the growing inflation of recent years.
Another substantial change that will be voted on is the unification of categories for the sale of goods and provision of services. In the current regime, categories I, J and K apply to the sale of goods exclusively in order to cover sales costs that are usually higher than those attributable to the provision of services. This unification is positive for service providers who expand their margin of permanence.
The monotributistas who were excluded full right from January 1, 2024 by the application of the parameters in force before the modification, They will be able to re-adhere, for the only time, to the regime without waiting the 3 years required by the Monotax Law. This provision technically does not apply to those monotributistas who, before exceeding the parameters, switched to the general regime.
Furthermore, the new standard eliminates the tax exemption for certain monotributistas of Categories A and B. Currently, monotributists of categories A and B did not pay that part of the quota as long as they did not receive income from work in a dependency relationship, public positions, retirements, pensions or withdrawals; for belonging to the management, administration or leadership of companies; for the rental of real estate or personal property or investments.
