Financial product: the one who anticipates the statement can pay in several installments but the AFIP has not yet published all the information – 05/11/2019

This week, AFIP offered benefits to those submitting their sworn tax returns that expire this year. By resolution 4479, a payment facility plan taxpayers who submit their regulations may until May 31, corresponding to the tax on Personal property, earnings, Financial income and results of Sale of properties.

You can join this plan in June., with a rate reduction of financing interest 2.5% per month. In contrast, those who submit their affidavits on the original due dates at the time of the plan will have to fund the amount payable at a rate of 3.76%.

However, although the presentation is advanced, AFIP has yet to publish the information provided by the banks on its website. and the investment agents of each person, who these are necessary data to bademble the forms.

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These data that AFIP will publish are not the only information in support of the tax regulation, because Each person must ask the bank or investment officer to provide a detail of all investments achieved in 2018, a kind of "Tributary pilgrimage" what each person will have to do.

With all this information, the taxpayer (employee, retiree, self-employed, etc.) should reconcile the data and then pay the tax.

General expiry dates for the presentation of statements of profits and personal property, for those who are registered in these taxes and those who must pay a balance. from June 11 to 13, depending on the ending of the CUIT number.

The tax on financial income is due from June 19th to 24th, according to the CUIT; whereas the informational affidavits (without remuneration) of employees in dependency relationships whose gross income (taxed, not reached or exempt) was equal to or greater than one million pesos, They expire on July 1st.

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How the financial income is settled

Resolution 4468 of the AFIP establishes the manner in which persons who obtained fixed – term rents, public securities or investment funds last year, will have to settle and pay. the tax.

Unlike personal property, you just have to make the presentation when you have to pay taxesthat is, when the profit obtained exceeds the annual minimum of $ 67,917.91.

If the rent was in pesos, you will pay 5% on the amount of the excess, but rather in dollars. For transactions with an adjustment clause, you must pay 15%.

When submitting the form, the person will be officially registered by AFIP; However, he would need the tax code and the CUIT or the CUIL (if he does not have one) and for that he has to go to the DGI agency in his home. You can also get the tax code online.

If in the future the person does not have more income for these operations, it will have to request the withdrawal of the tax.

The affidavit is established from the AFIP website, in the module "Gains People / Cédulaire".

For those who have bought and then sold a property in the past year, and that is not the only home, this result will have to pay the sales tax on the property, applying the property tax rate. . 15% on the profit obtained.

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If the property has been inherited, the condition for it to be taxed is that the donor acquired it in 2018 and that the donee also sold it the same year, besides this n & # 39; It's not his only home.

The following formulas appear in the regulation: 2022 for financial products and 2023 for real estate transactions. Payment must be made via the "AFIP electronic file", for those who have managed it or by electronic funds transfer.

The tax can be offset by the available available balance held by the taxpayer from other taxes.

Payment will be due on the first business day following the expiry of the affidavit submission.

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The payment plan can be requested from June 1st to July 31st, 2019; they will be able to access those who are included in categories "A" to "D" of the risk profile system that AFIP has of each taxpayer, being prohibited for those who have their bad tax behavior, included in the category "E".

The amount of each payment and the payment on the account of the payment facility plan can not be less than one thousand pesos and it will be debited from a bank account. The percentage of the down payment can be between 25%, 35% and 50%, the amount of fees ranging from one to three, depending on the rating of the taxpayer that he has before the AFIP (SIPER).

If the presentation of the declarations is made until May 31, the financing of the plan will be at a lower rate; but there will be little time to work on the preparation of the declarations and AFIP should speed up the publication of data financial returns for the entire universe of people affected.

* José Luis Ceteri is a tax specialist

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