Monotax: what are the activities that do not require registration?

He single tax consists in the fulfillment of certain tax obligations, which it unifies the payment of VAT and profits with pension and social work contributions and must be paid monthly. However, there are some conditions that prevent you from registering as a single tax trader, such as carrying out more than three simultaneous activities, making imports for subsequent marketing or being a member of a joint stock company, among others.

The amount to be paid each month for the monotax will depend on the category assigned upon formal entry into the Federal Administration of Public Revenues (AFIP). This occurs based on “the parameters established for the annual invoicing, the surface area affected by the activity, the electricity consumed and the rental costs of the commercial premises, if any”.

In this sense, as the official AFIP portal specifies”Individuals who receive income exclusively from the following activities cannot be single-tax payers: administration or management of companies, purchase and sale of securities and participation in the profits of any company, financial benefits and investments.

“The condition of a small single-tax taxpayer will also be incompatible with the development of any activity, for which the subject retains his character as a responsible person registered in the value added tax”, he adds.

At the same time, details in detail the activities for which registration for the monotax is not permitted:

• Sell ​​products and your annual income exceeds $11,379,612.01 or provide services and your income exceeds $7,996,484.12.
• You have imported furniture and/or services for subsequent marketing in the last 12 months.
• You develop more than 3 simultaneous activities or have more than 3 operational units. In the rental of properties, whatever the number of properties rented, a single operating unit is considered.
• The maximum unit sales price of your products exceeds $85,627.66.
• If you are a member of a corporation, limited liability company, partnership, etc. or you work in the management, administration or management of such companies, you must register for the general scheme as you are exempt from VAT for that activity.

“You can register as a single tax payer even if, in addition, you carry out another activity that meets the parameters for opting for the simplified regime. It is important to clarify that, in this case, the income obtained from the activity of the general regime originating from the exercise of management , administration or management of companies must not be added to determine the category,” the AFIP website adds.

What are the requirements to be a single tax payer?

AFIP specifies this the requirements to be able to register single tax and start paying tax obligations are as follows:

• Sell ​​products (movable things).
• Provide services
• We rent real estate and movable property. Income deriving exclusively from the rental of a maximum of 2 properties is exempt from paying the monotax.
• You are part of an undivided estate that continues to carry on the business of a deceased individual who was a single-tax holder. In this case you will be able to be a single tax payer until the end of the month in which the heirs’ declaration is issued or the validity of the will verifying the same purpose is declared or one year has passed since the death of the deceased, whichever comes first.
• You join a worker cooperative.