{"id":111641,"date":"2023-01-19T08:45:31","date_gmt":"2023-01-19T11:45:31","guid":{"rendered":"https:\/\/www.informelitoral.com.ar\/?p=111641"},"modified":"2023-01-19T08:47:24","modified_gmt":"2023-01-19T11:47:24","slug":"monotributo-como-son-las-nuevas-escalas-y-recategorizaciones-de-afip","status":"publish","type":"post","link":"https:\/\/informelitoral.com.ar\/monotributo-como-son-las-nuevas-escalas-y-recategorizaciones-de-afip\/","title":{"rendered":"Monotributo: c\u00f3mo son las nuevas escalas y recategorizaciones de AFIP"},"content":{"rendered":"

Desde el 1\u00ba de enero de 2023 comenzaron a regir las nuevas escalas del monotributo determinadas por la Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP), por lo que los contribuyentes inscriptos en este r\u00e9gimen deber\u00e1n recategorizarse en caso de que les corresponda. Tendr\u00e1n tiempo hasta el 20 de enero para hacer frente a la primera cuota mensual del a\u00f1o.<\/p>\n

Los nuevos topes de facturaci\u00f3n de ingresos brutos anuales por categor\u00eda a tener en cuenta por los contribuyentes son los siguientes:<\/p>\n

Categor\u00eda A: pasa de $ 748.382 a $ 999.657<\/p>\n

Categor\u00eda B: pasa de $ 1.112.459 a $1.485.976<\/p>\n

Categor\u00eda C: pasa de $ 1.557.443 a $ 2.080.367<\/p>\n

Categor\u00eda D: pasa de $ 1.934.273,04 a $ 2.583.720<\/p>\n

Categor\u00eda E: pasa de $ 2.277.684 a $ 3.042.435<\/p>\n

Categor\u00eda F: pasa de $ 2.847.105 a $ 3.803.043<\/p>\n

Categor\u00eda G: pasa de $ 3.416.526 a $ 4.563.652<\/p>\n

Categor\u00eda H: pasa de $ 4.229.985 a $ 5.650.236<\/p>\n

Categor\u00eda I: pasa de $ 4.734.330 a $ 6.323.918<\/p>\n

Categor\u00eda J: pasa de $5.425.770 a $ 7.247.514<\/p>\n

Categor\u00eda K: pasa de $ 6.019.594 a $ 8.040.721<\/p>\n

La actualizaci\u00f3n en las escalas implica un aumento del 33,58% en el techo de cada una de las categor\u00edas.<\/p>\n

\u00bfC\u00f3mo saber si corresponde una recategorizaci\u00f3n?<\/h5>\n

Para evaluar si corresponde una recategorizaci\u00f3n se debe tener en cuenta la actividad de los \u00faltimos 12 meses respecto a la facturaci\u00f3n o alguno de los otros par\u00e1metros utilizados para el encasillamiento como la superficie afectada, los alquileres devengados anualmente o el consumo de energ\u00eda el\u00e9ctrica.<\/p>\n

Si los par\u00e1metros analizados superan o son inferiores a los de la categor\u00eda vigente corresponde realizar la recategorizaci\u00f3n. Y el importe correspondiente a la nueva categor\u00eda se abonar\u00e1 al mes siguiente a la recategorizaci\u00f3n.<\/p>\n

\n
\n
<\/div>\n<\/div>\n<\/div>\n

Por otro lado, si transcurrieron menos de 6 meses de la inscripci\u00f3n en el monotributo no corresponde hacer la recategorizaci\u00f3n. En tanto, aquellos monotributistas que mantengan la misma categor\u00eda no deber\u00e1n efectuar ninguna acci\u00f3n.<\/p>\n

\u00bfEn qu\u00e9 valor queda cada cuota mensual?<\/h5>\n

Categor\u00eda A<\/b><\/p>\n

Impuesto integrado: $ 496,85<\/p>\n

Aporte previsional: $ 2192,15<\/p>\n

Obra social: $ 3061,75<\/p>\n

Total: $ 5750,75<\/p>\n

Categor\u00eda B
\n<\/b>
\nImpuesto integrado: $ 957,27<\/p>\n

Aporte previsional: $ 2411,36<\/p>\n

Obra social: $ 3061,75.<\/p>\n

Total: $ 6430,38.<\/p>\n

Categor\u00eda C
\n<\/b>
\nImpuesto integrado para servicios: $ 1636,83<\/p>\n

Impuesto integrado para comercio: $ 1512,56<\/p>\n

Aporte previsional: $ 2652,52<\/p>\n

Obra social: $ 3061,75.<\/p>\n

Total servicios: $ 7351,10<\/p>\n

Total comercios: $ 7226,83<\/p>\n

Categor\u00eda D
\n<\/b>
\nImpuesto integrado para servicios: $ 2689,05<\/p>\n

Impuesto integrado para comercio: $ 2484,46<\/p>\n

Aporte previsional: $ 2917,75<\/p>\n

Obra social: $ 3638,26<\/p>\n

Total servicios: $ 9245,06<\/p>\n

Total comercios: $ 9040,47<\/p>\n

Categor\u00eda E
\n<\/b>
\nImpuesto integrado para servicios: $ 5115,04<\/p>\n

Impuesto integrado para comercio: $ 3967,80<\/p>\n

Aporte previsional: $ 3209,55<\/p>\n

Obra social: $ 4452,02<\/p>\n

Total servicios: $ 12.776,61<\/p>\n

Total comercios: $ 11.629,37<\/p>\n

Categor\u00eda F
\n<\/b>
\nImpuesto integrado para servicios: $ 7036,89<\/p>\n

Impuesto integrado para comercio: $ 5180,81<\/p>\n

Aporte previsional: $ 3530,49<\/p>\n

Obra social: $ 5145,02<\/p>\n

Total servicios: $ 15.712,40<\/p>\n

Total comercios: $ 13.856,32<\/p>\n

Categor\u00eda G
\n<\/b>
\nImpuesto integrado para servicios: $ 8951,39<\/p>\n

Impuesto integrado para comercio: $ 6459,54<\/p>\n

Aporte previsional: $ 3883,53<\/p>\n

Obra social: $ 5512,52<\/p>\n

Total servicios: $ 18.347,44<\/p>\n

Total comercios: $ 15.855,59<\/p>\n

Categor\u00eda H
\n<\/b>
\nImpuesto integrado para servicios: $ 20.460,26<\/p>\n

Impuesto integrado para comercio: $ 15.856,76<\/p>\n

Aporte previsional: $ 4271,88<\/p>\n

Obra social: $ 6615,02<\/p>\n

Total servicios: $ 31.347,16<\/p>\n

Total comercios: $ 26.743,66<\/p>\n

Categor\u00eda I (solo para comercios)<\/p>\n

Impuesto integrado: $ 25.575,36<\/p>\n

Aporte previsional: $ 4699,08<\/p>\n

Obra social: $ 8190,03<\/p>\n

Total: $ 38.464,47<\/p>\n

Categor\u00eda J (solo para comercios)
\n<\/b>
\nImpuesto integrado: $ 30.054,72<\/p>\n

Aporte previsional: $ 5169,03<\/p>\n

Obra social: $ 9166,53<\/p>\n

Total: $ 44.390,28<\/p>\n

Categor\u00eda K (solo comercio)<\/p>\n

Impuesto integrado: $ 34.526,76<\/p>\n

Aporte previsional: $ 5685,87<\/p>\n

Obra social: $ 10.505,29<\/p>\n

Total: $ 50.717,92<\/p>\n

De esta forma, los valores a aportar mes a mes presentar\u00e1n un ajuste de entre 72,48% y un 102,14%, dependiendo de la categor\u00eda a la que se pertenece.<\/p>\n","protected":false},"excerpt":{"rendered":"

Los nuevos topes de facturaci\u00f3n determinados por la Administraci\u00f3n Federal de Ingresos P\u00fablicos, c\u00f3mo recategorizarse, hasta qu\u00e9 fecha se puede y en qu\u00e9 valor queda la cuota mensual de cada categor\u00eda.<\/p>\n","protected":false},"author":8,"featured_media":49380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[1594],"tags":[],"class_list":{"0":"post-111641","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-economia"},"yoast_head":"Monotributo: c\u00f3mo son las nuevas escalas y recategorizaciones de AFIP - Informe Litoral<\/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:\/\/informelitoral.com.ar\/monotributo-como-son-las-nuevas-escalas-y-recategorizaciones-de-afip\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Monotributo: c\u00f3mo son las nuevas escalas y recategorizaciones de AFIP - 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