To report the concepts to be deducted, you must enter the AFIP website, (www.afip.gob.ar) with tax code, to the web service, “Siradig-Trabajador”.
The following deductions may be made:
• Spouse: The worker may deduct for his/her spouse, provided that the latter does not earn more than $42.318,00 annually. Cohabitation will not be included. The taxpayer may deduct $39.778,00 annually or $3.314,83 monthly.
• Children and stepchildren: Those under 24 years of age may deduct taxes, as long as they do not earn more than $42.318,00 annually.
El Deduction limit is $19.889,00 annually for each child or stepchild; or $1.657,41 monthly.
• Mortgage loans: In the case of having mortgage loans, only the interest deduction will apply with an annual limit of $20.000,00.
• Domestic service: Deductions for domestic service personnel are allowed by their employer only if they are registered with AFIP. The deductions must be charged on a monthly basis up to a maximum of $42.318,00 per year.
• Other deductions:
Prepaid medicine: up to the limit of 5% of the annual net profit.
Medical expenses and fees: up to 40% of the amount invoiced and not reimbursed by the provider, as long as this amount does not exceed 5% of the annual net profit.
Funeral expenses: cap of $996,23 per year.
Life insurance: limit of $996,23 annually.
Retirement contributions: those that are not included in the salary.
Donations: The maximum amount is equivalent to 5% of the annual net profit.
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