Monotributists and Autonomous: how much are the tax reliefs voted by Deputies

The project that raises the billable maximums of the single-tax categories on 1 July, sanctioned in the middle this Wednesday afternoon in the Chamber, represents a tax relief for those taxpayers or a tax cost to the Treasury of $ 4,566 million.

The calculation, by the Congressional Budget Office (OPC), corresponds “to the effect caused by the transfer of category that would occur on taxpayers close to the upper limit of each band. As a result, the effect that could be estimated is a maximum loss of tax revenue of $ 4,566 million. “

The project covers 3,643,518 Monotributors, most of which would remain in the current categories and would avoid being reclassified by having to pay a higher fee. A smaller number would remain in this Simplified Regime, without having to switch to the General Regime, much more expensive and more administrative and accounting complicated.

The Report explains that “the increase in gross income by category was simulated due to the CPI between December 2021 and June 2022 to estimate the movements of taxpayers between categories, in order to frame the payment of this income in the event that there is no both the updating of the sections (current regime) and if the project is approved “.

For its part, “given the rules that regulate the distribution of resources generated by the Simplified Regime, the proposed amendment would affect the resources of the Provinces and ANSeS”.

In the case of self-employed workers, the greatest impact falls on the year ahead. Therefore, the Report explains that “the increase in the Special Deduction for self-employed taxpayers would result in a reduction of the Determined Tax accrued for the fiscal period 2022 of $ 29,730 million, which would not represent a reduction of the fiscal resources for the year 2022 as consequence of the way in which this tax is determined, liquidated and paid ”.

And he adds “the impact of resources on the treasury and on taxpayers would be reflected starting from June 2023”.

However, due to the fact that the advances of human persons are calculated by applying a rate of 20% based on the tax determined from the previous year net of deductible concepts, if the taxpayers or the regulation of the rule allow a reduction of these advances . then this year there could be a reduction in income.