AFIP begins to return 35% of the earnings for savings purchases in dollars: who will receive it in the first phase

From this Monday the AFIP begins with the return of the withholding tax of 35% of the income tax that is made to all those who have purchased the US $ 200 savings dollar or who have consumed in foreign currency with cards credit and debit. .

On the first day of the week, the body directed by Carlos Castagneto will begin returning the perceptions of January last year. Who will be the beneficiaries, all those people who have carried out the refund request procedure and that they are not registered in the tax on Profits nor al personal property. Also, to receive the refund They should not be subject to withholding tax as employees in an addictive relationship.

As explained in AFIP, “In this first case will be carried out refund requests approved in the first month of the year in progress. “This involves approximately $ 1,850 million and benefits just over 45,000 people. This year, AFIP will return the money for purchases or expenses. until 31 December 2021.

AFIP at the beginning of each year, enables the procedure to manage the return of the 35% withholding tax for those who have purchased “solidarity dollar”and for those who have done cpurchases in dollars by credit card. It is worth bearing in mind that when the 2022 period is established, that will be the return expenses made with the card abroad will be 45%.

35% refund: how many people will benefit from it

According to the collection agency, about 45,000 will benefit. In this case, AFIP will return approximately $ 1,850 million.

Month by month, how many people will receive the 35% refund withheld on Profits

How many people and what total amount will be returned.

• February 2021: 54,469 people and the total returned will be 2.493 million dollars.
• March 2021: 25,698 people and the total returned will be 1,158 million dollars.
• April 2021: 18,903 people and the total returned will be 851 million dollars.
• May 2021: 11,041 people and the total returned will be 517 million dollars.
• June 2021: 4,388 people and the total returned will be 182 million dollars.
• July 2021: 1,078 people and the total returned will be 22 million dollars.
• August 2021: 6,483 people and the total returned will be $ 64 million.

When is it possible to request a refund?

Those people who had suffered a perceptionwho are not taxpayers of income tax or personal property tax and who, for this reason, are unable to calculate it, can request a refund of the amount, once the calendar year in which it was made has passed the payment. , so the possibility has now been opened.

What do i need to request a refund?

• Must have: CUIT Y Tax key.
• Report to AFIP the CBU of the bank account where it is possible to make the requested return.

How do i request a refund?

People will be able to view and select the perceptions that have been made and informed by detection agents.

In the event that there are perceptions not reported, the system will allow you to embed them manually, from the month following the date on which they were practiced.

In any case, the account statement must be availableabstract, balance of the card, voucher, invoice and / or equivalent document in question, indicating the perception to be reported and, if applicable, the date of the voucher.

Is it necessary to have receipts of perceptions at hand or is it sufficient that they are informed in My Retentions?

It is mandatory to keep receipts of receipts such as invoices, bank statements, credit card statements, transport tickets, etc.

How is the process tracked?

Once the return request has been submitted, it is possible to follow it up to its completion, through the service “Return of perceptions”.

What checks will AFIP carry out?

Approval or denial of the request is subject to systemic or post-verification checks made by AFIP.

For instance, will analyze the income you justified (salaries, billing as a mono-tax agent, etc.) and the expenses that have been made and that are recorded in their systems through various information regimes as well as from the electronic invoices that are issued to you.

If the checks or subsequent verifications are not passed, the AFIP will notify you of the situation via your Electronic Fiscal Address and the request will be considered inadmissible.

What can I do if AFIP refuses the return request?

In the event that the AFIP rejects the refund request, it is possible to appeal to the General Manager of the General Tax Department provided for by art. 74 of the Regulatory Decree of Law 11.683.

How to collect the perceptions of which I have asked for the restitution?

Once the process has been approved, AFIP will credit the funds in the CBU which has been reported through the “CBU declaration” service.

Can I request the receipt of the PAIS tax of 30% and of the RG (AFIP) 4815 of 35%?

Alone You can request a refund of the 35% perception. of the General Resolution (AFIP) 4815. The perception of the PAIS tax of 30% is not subject to reimbursement, it is an expense.

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