Earnings: Although AFIP is already in effect, it still does not allow deductions to be taken for education expenses

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After a year that ended with inflation at 95% and a January that is already aiming for 5.5/6%, every possibility of increasing purchasing power is welcome. Employees who pay IRPEF know, for example, that if during the year they upload the AFIP model with the permitted deductions (dependent children, health care costs, domestic staff, life insurance, mortgage interest, among others), many companies return the tax with each salary, without waiting – as established by law – to repay everything together in April of each year.

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This group of employees was opened last November when the Budget was approved a new possibility: add up the school expenses of your school-age children, including private school.

However, more than two months after its approval and 15 days after its regulation, The AFIP has not yet enabled the possibility of charging these expenses on the web in the SIRADIG form corresponding to 2022. Not even the one for 2023.

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The amount that is refunded is not very large, but all in all: it has an annual maximum of 40% of the amount of non-taxable income ($252,564 for 2022), so the deduction limit will be $101,026 per year . This year, with the non-taxable minimum of $451,683.19, the ceiling rises to $180,673,276.

The maximum savings a taxpayer would have in the 2022 return that would be $2,946.59 per month or $35,359.08 per year if you are taxed at the maximum scale of 35% income tax. Savings are less when taxed at 27% or 31%.

Although for the annual return of the 2022 earnings the maximum deadline for entering the deductions is March 31, if a worker leaves the company before that date, he cannot deduct the training expenses today.

Sebastián M. Domínguez, of the SDC Asesores Tributarioshe explains that the impossibility of uploading the data for 2022, “damages the workers who separate in these days because the deductions cannot be taken into consideration in the definitive 2022 liquidation that employers must prepare”.

In response, on the AFIP website they clarify that anyone in this situation “must register for income tax and present the deed of notoriety to receive the benefit”.

Dominguez also points out that “compared to 2023, given that companies are closing the news for the January salary settlement, Delay in the possibility of uploading information to the SIRADIG-Trabajad serviceor generates economic damage to employees who suffer income withholdings“.

What can be deducted

The concepts that can be deduced are the “services for educational purposes and tools for such purposesduly accredited, which the taxpayer pays for those who have a family responsibility and for their adult children up to and including 24 years of age, in the latter case to the extent that they continue regular or professional studies of an art or trade type, which prevents them to equip themselves with the necessary means to support themselves independently”, provides for the AFIP resolution.

As far as educational services are concerned, the regulation clarifies that they are i “provided by public and/or private educational institutions included in official educational plans and recognized as such by the respective jurisdictions, with respect to teaching at all levels and grades covered by such plans, and specialization courses for secondary, tertiary or university graduates, as well as catering, accommodation and transport services accessories referred to above, supplied directly by said establishments with their own means or those of third parties”.

Mashed potato take private lessons of those subjects that are included in the compulsory educational plans of official education, provided outside of educational institutions. And it adds to “nurseries and maternal and child gardens”. The resolution also incorporates the tools used “for educational purposes” and refers to school supplies, tracksuits and uniforms.

In this sense, Domínguez has stated it This part of the resolution is anachronistic and backward in education. It does not recognize: “all the current educational tools such as notebooks, tablets, learning applications,” he stressed.


Source: Clarin

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