AFIP has enabled the possibility for taxpayers to request the return of earnings and perceptions of personal property for the purchase of dollar savings and spending abroad carried out during 2023.
Therefore, the returns of the 35% of the advance income tax between January and December 2023 for the purchase of dollars, i.e. those expenses made in foreign currency with a card (tourist dollar) such as, for example, passages towards the outside.
The collecting body specified that once the calendar year in which the collection took place has ended, those who:
- They are not registered in income taxnor is it their responsibility to register.
- They are registered in income tax but not in movable property, exclusively for receipts made with code 219.
- They are not registered with personal property tax, nor are they required to register.
- They are recorded in personal property tax but not in profits, exclusively for receipts made under Code 217.
- Working in a dependent relationship e they are not subject to income tax withholdings by your employer as a withholding tax.
- They work in a dependent relationship and are subject to IRPEG withholdings by the employer, they have received the collection with code 219. Employees with 2023 income withholdings must report the 2023 receipts in SIRADIG so that the employer returns them in the settlement annuity (in May 2024).
Step by step, how to request a refund
To request a refund, folks They must have CUIT and tax code level 2 or higher, communicate to the AFIP of the CBU the bank account to which the requested refund will be made and have an electronic tax address.
There is no deadline for requesting a refund, although it is advisable to do so as soon as possible because the pesos to be returned lose value day after day.
You need to enter the AFIP website and go to the service “Return of perceptions”, where it is possible to view and select the perceptions of the monthly period made and reported by the perception agent.
If it is not among the enabled services you can add it from the “My services” option. You just need to write it into the search engine and press the “ADD” button.
Once you have entered “Return of perceptions”, to start the request, on the initial screen you must select the “NEW” tab to create a new presentation. There you will have to indicate the period for which you want to make the request (first the year and then the month, for example 202301).
A presentation must be made for each month that the perceptions were practiced.
You can then select or deselect the corresponding perceptions. The sequence “0” indicates that the presentation you are working on is the original one.
If the perceptions were reported by a loyalty/perception agent, simply select them and request their return. If necessary, they can be added manually when they have not been reported.
It is necessary to add only those corresponding to General Resolution no. 4.815 and retain supporting documentation, as it may be needed for verification.
Once uploaded, the system will allow you to RECORD the presentation and leave it as “draft” or PRESENT to begin the return process.
Source: Clarin
