2024-08-12 12:24:47
The move aims to reduce bureaucracy and simplify procedures for taxpayers, Federal Administration of Public Revenue (Afip) The general obligation to register rental contracts for urban and rural properties has been cancelled.
The measure was announced through General Resolution No. 5545/2024 and is a response to the repeal of Law No. 27,551 on Tenancy under the Necessity and Emergency Decree No. 70/2023.
The new regulations simplify the process by removing the general requirement to report all leases to the Real Estate Lease Registration System (Reli). As the organization detailed in a statement, this decision is part of Afip’s ongoing efforts to reduce the administrative and bureaucratic burden faced by taxpayers.
From now on, only those taxpayers who wish to obtain certain tax benefits must register a lease contract. In particular, those seeking to benefit from the Simplified System (RS) for small-scale taxpayers, as well as credit and debit taxes on bank accounts and other operations, as well as personal assets and profits, must register their contracts under Law No. 27,737.
The contract must be declared and accompanied by a tax code in the “Property Location Registration – Reli” service available on the Afip website before September 30, 2024 or within 15 calendar days of the conclusion of the contract (as the case may be).
Taxpayers who have already registered a contract do not need to register again unless the existing agreement is modified or updated.
Aficp scraps more programs
In turn, General Resolution No. 5547/2024 also removes the obligation for dependent employees to attach a copy of the lease contract to the Siradig service in order to obtain tax deductions related to housing rentals. This document was previously required to obtain deductions of 40% and 10% of the rental amount.
The simplification doesn’t stop there. To reduce administrative complexity, Afip also abolished the Certificate of Car Transfer (Ceta), a document required to sell used cars in the country.
In addition, the obligation for agricultural producers to submit five sworn harvest declarations per year was eliminated, and the Argentine Republic’s Import System (Sira) and the Fiscal and Economic Capacity (CEF) assessment for authorized imports were suspended.
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