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The Monotony

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NUEVO REGIMEN DE MONOTRIBUTO
¿Cómo me recategorizo?

Como Monotributista tiene la obligación de encontrarse correctamente categorizado en el régimen. A tal efecto deberá: • • Tener incorporado a su Clave Fiscal el servicio denominado “Sistema Registral”. Conocer los ingresos brutos anuales que obtiene por el desarrollo de sus actividades, la energía eléctrica consumida y de corresponder los alquileres devengados en los doce meses inmediatos anteriores, y verificar la superficie afectada a la actividad en ese momento, para determinar si está correctamente categorizado. Si su categoría ha cambiado deberá ingresar al Servicio “Sistema Registral”, opción “Registro Tributario”, ítem “Monotributo”, para formalizar la recategorización.



¿CUÁNDO HAY QUE RECATEGORIZARSE? Las recategorizaciones son cuatrimestrales, por ende existen 3 recategorizaciones en el año. Se efectuará hasta el día 20 de los meses de mayo, septiembre y enero, respecto de cada cuatrimestre calendario anterior a dichos meses. El pago que corresponde a la nueva categoría se deberá abonar al mes siguiente al de vencimiento para la recategorización. Cuatrimestre Enero-Abril Mayo-Agosto Septiembre-Diciembre Mes en que corresponde recategorizarse Mayo Septiembre Enero Mes a partir del cual se abona la nueva categoría Junio Octubre Febrero

Los pequeños contribuyentes no están obligados a cumplir con la recategorización, y continuarán abonando el importe que corresponda a su categoría, cuando:  Deban permanecer en la misma categoría del Régimen Simplificado (RS).  Recién comienza con la/s actividad/es y, por el período comprendido entre el mes de inicio hasta el momento de la recategorización, no ha transcurrido un cuatrimestre calendario completo.

¿Cómo efectúo la recategorización? PASO 1 Ingrese con su “Clave Fiscal” al Servicio “Sistema Registral”.

Recuerde que para acceder a este servicio deberá: - Ingresar a la página de la AFIP (www.afip.gob.ar) y, en el recuadro “Acceda con Clave Fiscal” incorporar su CUIT/CUIL/CDI. Luego, presione el botón “IR”. - Dentro de la pantalla que se abre a continuación, ingrese en el campo “CLAVE” su clave fiscal. Luego presione el botón “INGRESAR”. - El sistema desplegará en pantalla la lista de servicios AFIP que tiene habilitados. Allí seleccione el denominado “Sistema Registral”. De no encontrar este servicio deberá habilitarlo utilizando la opción “Administrador de Relaciones de Clave Fiscal”.

PASO 2 Luego de seleccionar el servicio aparecerán en pantalla los contribuyentes asociados a la CUIT ingresada. Deberá cliquear sobre el botón correspondiente al contribuyente.

PASO 3 Debiendo seleccionar “Registro tributario” y dentro de las opciones desplegadas la denominada “Monotributo”:

PASO 4 Deberá tildar en el rubro 1, la opción denominada “Recategorización”, en el rubro 2 seleccionar su número de CUIT y luego presionar el botón “Generar Declaración Jurada”.

PASO 5 El sistema solicita el ingreso de los datos necesarios para efectuar la recategorización, luego de lo cual deberá presionar el botón “Enviar Formulario”.
Es el producido de las ventas, locaciones o prestaciones correspondientes a operaciones realizadas por cuanta propia o ajena durante los últimos doce meses anteriores, independientemente que se encuentren cobradas o no. No deben considerarse los ingresos provenientes de: cargos públicos, trabajos ejecutados en relación de dependencia, jubilaciones, pensiones y retiros, prestaciones e inversiones financieras, compraventa de valores mobiliarios ni los relacionados con sociedades no comprendidas o no adheridas al monotributo. De no corresponder considerar este parámetro ingresar "cero".

Es el espacio físico destinado sólo a la atención al público; en consecuencia, no corresponde considerar afectada la superficie construida o descubierta en la que no se realice la actividad (por ejemplo depósitos, estacionamientos, jardines, accesos a los locales, etcétera). No deberá considerarse este parámetro para ciertas actividades, como ser: actividad primaria, prestaciones de servicios sin local fijo, servicios de hospedaje, playas de estacionamiento y talleres automotores. De no corresponder considerar este parámetro ingresar "cero". Se considera "Energía eléctrica consumida" a la que resulte de las facturas cuyos vencimientos hayan operado en los últimos 12 meses anteriores. No deberá considerarse este parámetro para ciertas actividades: actividad primaria, prestaciones de servicios sin local fijo, lavaderos, tintorería, heladerías, kioscos, entre otras. De no corresponder considerar este parámetro ingresar "cero". Los sujetos que para realizar su actividad alquilan el espacio físico necesario para la atención al público, deberán considerar para su categorización el monto anual de los alquileres devengados en los últimos 12 meses (sin importar el momento del vencimiento de los mismos). De no corresponder considerar este parámetro ingresar "cero".

De no realizar venta de productos, debe ingresar “0” en este parámetro.

PASO 6 El sistema solicitará la confirmación de datos ingresados, luego de lo cual y de ser correctos deberá presionar el botón “CONFIRMAR”.

PASO 7 El sistema desplegará la constancia de realización del trámite y la credencial para efectuar los pagos con la nueva categoría. Para imprimirlos deberá cliquear sobre el botón “IMPRIMIR” que se encuentra en el margen superior derecho de la pantalla”

Podrá consultar más información sobre el Régimen Simplificado de Pequeños Contribuyentes RS – Monotributo ingresando aquí. También podrá visualizar las preguntas y respuestas recategorización del monotributo, ingresando aquí. relacionadas con la

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