The Federal Public Revenue Administration (AFIP) regulated this Friday (26.4.2019) the way taxpayers submit their tax return and pay the so-called financial income tax.
Through General Resolution 4468, published today in the Official Gazette, the scope of this sworn declaration was detailed, which is independent from the one corresponding to the income tax, in order to simplify the procedure. This is because not all taxpayers affected by this tax are necessarily registered in the Income Tax Office.
The regime applies to interest and returns obtained for more than $ 66.917,91.
The resolution reminds of the new deadline for the sworn statement, which will be: until June 19 for CUITs ending in 0, 1, 2 and 3; until the 21st for 4, 5 and 6 and the 24th for 7, 8 and 9. Meanwhile, the payment dates will be until June 21, 24 and 25, respectively.
Regarding the aliquotThe tax, created by Law 24.730 and regulated by Decrees 976 and 1170 of 2018, determines a rate of 5% for income generated in national currency without an adjustment clause and 15% in foreign currency.
It should be remembered that financial institutions, such as banks and stockbrokers, have already begun to provide the AFIP with information. the information corresponding to the instruments covered by this tax (such as fixed-term deposits, shares, bonds and bills), which taxpayers will be able to consult in a few days in the “Our Part” section of the Agency’s website.
There will be two forms: 2022 to report the income obtained through the financial instruments mentioned above and 2023 for the income obtained from the sale, assignment, donation or transfer of rights on real estate during the past year. In the latter case, the taxpayer who has bought and sold his property last year must pay a rate of 15% on the profit obtained between both properties, instead of the property transfer tax (ITI), which represented 1,5% of the total value of the property.
The preparation of the sworn statement must be done using the computer service called "Human Personal Earnings – Integrated Portal" available on the site www.afip.gob.ar, and entering the option that corresponds to the type of income to be declared.
For this purpose, taxpayers must have a Tax Code with security level 2 or higher.
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