{"id":13352,"date":"2018-07-02T12:12:03","date_gmt":"2018-07-02T15:12:03","guid":{"rendered":"http:\/\/www.eldiariodetucuman.com\/web\/?p=13352"},"modified":"2018-07-02T12:12:20","modified_gmt":"2018-07-02T15:12:20","slug":"monotributistas-deben-recategorizarse-hasta-el-20-de-julio","status":"publish","type":"post","link":"https:\/\/www.eldiariodetucuman.com\/web\/monotributistas-deben-recategorizarse-hasta-el-20-de-julio\/","title":{"rendered":"Monotributistas deben recategorizarse hasta el 20 de julio"},"content":{"rendered":"
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Quien no haga el tr\u00e1mite, permanecer\u00e1 en la categor\u00eda actual. Sin embargo si la AFIP detecta que correspond\u00eda una modificaci\u00f3n, har\u00e1 el cambio de oficio.<\/div>\n<\/div>\n<\/div>\n

<\/p>\n

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La Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP) inform\u00f3 que desde este domingo, y hasta el 20 de este mes, los contribuyentes al Monotributo deber\u00e1n recategorizarse en forma obligatoria.<\/div>\n
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Para recatorizarse, el contribuyente debe ingresar a la opci\u00f3n \u201cMi categor\u00eda\u201d (disponible en el portal monotributo.afip.gob.ar o en la aplicaci\u00f3n m\u00f3vil), donde podr\u00e1 consultar sus datos de facturaci\u00f3n y consumo correspondientes al \u00faltimo a\u00f1o.<\/p>\n

Quien no haga este tr\u00e1mite, permanecer\u00e1 en la categor\u00eda actual. Sin embargo, si la AFIP detecta que el contribuyente que deb\u00eda recategorizarse no lo hizo, har\u00e1 el cambio de oficio.<\/p>\n

El decreto 601\/2018, publicado en el Bolet\u00edn Oficial el viernes, reglament\u00f3 las modificaciones en el r\u00e9gimen simplificado para peque\u00f1os contribuyentes, establecidas por la Reforma Tributaria aprobada en 2017.<\/p>\n

Con esta reforma, adem\u00e1s de la recategorizaci\u00f3n semestral se estableci\u00f3 un aumento de $ 2.500 a $ 15.000 en el precio unitario de venta de cosas muebles. Y tambi\u00e9n se increment\u00f3 el l\u00edmite de ingresos brutos anuales para permanecer dentro del r\u00e9gimen: ahora los topes son de $ 896.043,90 para prestaci\u00f3n de servicios y $ 1.344.065,86 para venta de cosas muebles.<\/p>\n

Por otra parte, la reforma tambi\u00e9n estableci\u00f3 que las categor\u00edas I, J y K (las m\u00e1s altas) no estar\u00e1n obligadas a tener empleados a cargo y que las las sociedades no podr\u00e1n permanecer dentro del Monotributo y pasar\u00e1n al R\u00e9gimen General.<\/p>\n

\u00bfCu\u00e1les son los efectos si el contribuyente no realiza la recategorizaci\u00f3n o confirmaci\u00f3n de categor\u00eda?<\/strong><\/p>\n

Puede llegar a producirse la suspensi\u00f3n de la visualizaci\u00f3n de la constancia del Monotributo hasta tanto el contribuyente regularice su situaci\u00f3n. Cuando el incumplimiento derive en un aumento de categor\u00eda, el fisco tiene la potestad para definir la recategorizaci\u00f3n de oficio.<\/p>\n

\u00bfCu\u00e1les son los indicios que tomar\u00e1 la AFIP para recategorizar de oficio?<\/strong><\/p>\n

Cuando se adquieran bienes, se realicen gastos personales o dep\u00f3sitos bancarios por un valor que supere los ingresos brutos anuales m\u00e1ximos para la categor\u00eda encuadrada. Adem\u00e1s, cuando el importe de las compras m\u00e1s los gastos inherentes a la actividad del \u00faltimo a\u00f1o sea igual o superior al 80% de venta de bienes o al 40% si se trata de locaciones o prestaciones de servicios.<\/p>\n

\u00a0\u00bfCu\u00e1les son las consecuencias de la recategorizaci\u00f3n de oficio?<\/strong><\/p>\n

El contribuyente tendr\u00e1 que abonar la diferencia de capital m\u00e1s intereses por aplicaci\u00f3n de la nueva categor\u00eda. El fisco nacional, a su ver, puede llegar a aplicarle multas del 50% del Impuesto Integrado y el componente previsional omitido de abonar.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

Fuente:<\/strong>\u00a0http:\/\/lv12.com.ar\/nota\/43127\/monotributo-hasta-el-20-de-julio-los-contribuyentes-deberan-recategorizarse<\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Quien no haga el tr\u00e1mite, permanecer\u00e1 en la categor\u00eda actual. Sin embargo si la AFIP detecta que correspond\u00eda una modificaci\u00f3n, har\u00e1 el cambio de oficio.<\/p>\n","protected":false},"author":5,"featured_media":13356,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[1674,134,847,1673,61],"class_list":["post-13352","post","type-post","status-publish","format-standard","has-post-thumbnail","category-actualidad","tag-afip","tag-argentina","tag-economia","tag-monotributo","tag-tucuman"],"yoast_head":"\nMonotributistas deben recategorizarse hasta el 20 de julio - El Diario de Tucuman<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.eldiariodetucuman.com\/web\/monotributistas-deben-recategorizarse-hasta-el-20-de-julio\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Monotributistas deben recategorizarse hasta el 20 de julio - El Diario de Tucuman\" \/>\n<meta property=\"og:description\" content=\"Quien no haga el tr\u00e1mite, permanecer\u00e1 en la categor\u00eda actual. 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