Resolución 679/023

Adjustment of standards to the IRPF and IASS regulations

According to the recent modifications introduced to the Personal Income Tax (IRPF) and the Social Security Assistance Tax (IASS), it is necessary to adjust Resolutions 702/12 and 1213/008, and the Resolution is issued 679/023 by which it is resolved:

Computation of rental credit in personal income tax
Starting from the years ending on December 31, 2023, the percentage that taxpayers may attribute to the payment of personal income tax or IASS will be 8% (eight percent) of the lease price paid for the fiscal year being settled, without prejudice that the contract does not cover the entire year.

Non-taxable minimum in the IASS

Those who simultaneously receive liabilities from more than one person responsible may only deduct the non-taxable minimum from the income they receive from one of the paying sources, except in those cases in which the sum of all of them does not exceed the non-taxable minimum. In the latter situation, the non-taxable minimum will apply to all benefits.

The taxpayer must inform the entities from which they receive the aforementioned income, by means of a sworn declaration, if it is appropriate that the non-taxable minimum is not deducted in the calculation of the withholding. In the latter case, and as of January 1, 2024, the person responsible must apply the following annual scale, monthly, to the income:

The declaration referred to in the second paragraph must be submitted prior to the collection of the new passivity that the taxpayer receives, and each time the circumstances referred to in this section change.