THE AFIP updated the minimum amounts from which the brokerage or sale of goods operations must be reported used motorcycles and carsand negotiation, offer or real estate transfer.
In this way, the body led by Carlos Castagneto has adapted the information it receives from taxpayers registered in the compulsory schemes for these activities. Moreover, it has established it from now on adjustments will be made once a year based on the annual variation of the Consumer Price Index (CPI) disseminated by INDEC.
With General Resolution 5362/2023, published this Friday in the Official Gazette, the AFIP introduced changes to the regulations on the matter than usual run for own or third party account brokerage or sale of used motorcycles or cars, and on owners and co-owners of real estate who negotiate, offer or transfer real estate or rights to property to be developed.
At the same time, it has foreseen an increase in the minimum value from which it is mandatory to treat the Automobile Transfer Certificate (CETA).
The new values come into effect on June 1st.
Used motorcycles and cars
The buying and selling transactions must be communicated to the agency from 1.1 million pesos when it comes to cars and 450,000 pesos if it comes to motorcycles.
Currently, the mandatory minimum amounts under the activity information regime stand at 600,000 pesos and 240,000 pesos, respectively.
Property
For its part, for real estate, the value is updated from 5 million to 9.4 million pesos.
New value for CETA
Instead, the obligation to obtain CETA increases from 2.4 to 4.5 million pesos.
In this sense, the new regulation annually implements the adjustments of these amounts according to the interannual variation of the INDEC CPI in the month of October of the period, in line with Law 27.667 which established the mechanism for updating the taxable minimum of the tax. to personal property.
Source: Clarin
