Until August 2nd Small taxpayers must evaluate the parameters that determine their category as self-employed taxpayers and systematically report the new values, in case changes are required. Las new category tables are already published and the system is also enabled in the Monotributo portal.
Recategorization is a mandatory procedure that self-employed workers must complete every six months to determine whether, based on their income from the last 12 months, they should change category. If you maintain the same category, no further procedures are necessary..
Payment obligations resulting from the recategorization take effect for the period from 1 August 2024 to 31 January 2025.
How it is performed?
The Monotributo Recategorization Guide shows the step by step of this procedure.
What parameters are evaluated?
To assess the category in which one should be within the Monotributo, the following parameters must be evaluated in relation to the last 12 months:
- The accumulated gross income
- The electrical energy consumed
- The accrued rents and/or the surface area allocated to the activity
These values must then be compared with the Current table of categories of the single tax to know which one corresponds to the taxpayer.
When is recategorization not appropriate?
Recategorization is not required if less than 6 months have passed since registration in the simplified regime. However, if the period is between 6 months and less than 12, income must be annualized to perform the recategorization.
The amount corresponding to the new category is paid from August onwards.
More information:
