The AFIP announced this Friday (12.07.2019) the parameters for the advance payment of the 2019 fiscal period for the taxes on Personal Property and Income of Individuals.
The keys are included in the general resolutions 4522 y 4524 published in the Official Gazette.
In the case of Personal Property, it should be noted that, pursuant to the provisions of the Tax Reform passed in 2018, the value of the taxpayers' home, up to $18 million, will no longer be counted for payment.
Below are the main points of the respective resolutions:
Personal Property - Calculation of Advances for the 2019 Fiscal Period
Advances on the tax will be calculated and recorded in the tax accounting system, as usual, based on the taxable base corresponding to the 2018 fiscal period, with the following considerations:
- The exemption provided for residential housing (up to $18 million) will be subtracted from the total value of the assets subject to tax, reported for the 2018 fiscal period.
- The new scale with progressive rates will be applied to all assets exceeding the non-taxable minimum for 2019.
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