AFIP clarifies in which cases compensation should be taxed

The Federal Public Revenue Administration (AFIP) clarified through the 4/2021 circular published Monday in the Official Gazette in which cases the compensation or labor bonuses motivated by the extinction of the labor bond are reached by the Income Tax.

The rule specifies that when it comes to employees who do not perform managerial or executive positions, compensation or bonuses paid on the occasion of labor separation are not reached by tax.

In addition, it points out that in the case of employees who perform managerial or executive positions, compensation or bonuse Law employment contract.

AFIP aclara en qué casos las indemnizaciones deben tributar Ganancias

This article sets compensation equivalent to one month of salary for each year of service or fraction greater than three months.

Likewise, the AFIP circular highlights that for all employees, the sums paid by the employer on the occasion of labor decoupling for concepts accrued on the occasion of the employment relationship, such as non -enjoyed vacations, complementary annual salary, conventional bonuses, compensation for compensation forPreheared, backward salaries, among others, are reached by tax.

The norm inside

In the first point of the brand new circular, the text reaffirms that compensation are exempt from the payment of profits for employees who do not occupy "managerial and executive" positions of private or public companies.

The text reaffirms that compensation are exempt from the payment of profits for employees who do not occupy "managers and executives" positions of private or public companies

Next, the following article establishes otherwise for disconnections of persons who occupy executive and managers positions: in these cases the compensation are taxed "in the amount that exceeds the compensation amounts provided for in article 245 of the Labor Contract Law."

Finally, the AFIP circular establishes that other concepts paid at the time of dissatisfaction are taxed if the subject who receives them pays profits.

"The sums paid by the employer on the occasion of labor decoupling for concepts accrued on the occasion of the employment relationship (non -enjoyed vacation, complementary annual salary, conventional bonuses, compensation by notice, late salaries, among others) are reached by the tax"He points out.

How to request the return of 35% in the purchase of Dollar Savings

On the AFIP website, the 35% return of the tax in the purchase of dollar savings is available for people who are not reached by the income tax or personal goods.

The procedure is carried out through the AFIP website and is enabled for both monotributists and workers in dependency relationship.

The perception not only applies to the purchase of dollar to treasure, but also on the expenses by card in foreign currency.That is why services such as Netflix or Spotify are reached and on them you can request the return of the retention in case it corresponds.

The 35% return corresponds to the surcharge that applies to savings dollar purchases or expenses paid in foreign currency by card.

This includes not only purchases made abroad, but also payments of fertilizers or services in dollars, such as Netflix or Spotify, and ticket expenses to travel outside the country, among others.

What is needed to do the procedure

Otherwise, it will be mandatory to attend a dependency with a web shift requested in a timely manner.

Step by step to request the return of 35%

First step: fiscal key and access

To initiate the 35% return process on the savings dollar, it is necessary to have a tax code.

Those who still do not have this key can generate it online on the same AFIP page.For this, the ID, the number of Cuil, an email is needed and generate a ten -digit password.This creates a "level 2" key.

Who already has key but forgot the password can recover it through the AFIP app or from an ATM.With the key and password you can access the portal of each user.

Once there, you have to enter the option "Fiscal Key Relations Administrator".And click on "new relationship."There a list is displayed with the AFIP logo and you have to first opt for the category in which the taxpayer is located, whether autonomous or employee.This step is essential to obtain the return of the savings dollar tax

Second step: the load of the CBU

Para poder pedir la devolución del 35% es necesario que el contribuyente ​le informe previamente a la AFIP cuál es la CBU de la cuenta bancaria en la que el organismo fiscal debería hacerle el depósito del reintegro.

Third step: country tax

The next step is to enter "return of perceptions" and choose the option "Tax PAIS".And there the user can see the withholdings that the system has already loaded.

Attention: What is returned is not the 30% country tax on the purchase of the savings dollar, but the retention of 35% earnings.

Fourth step: the aggregates

In the event that the user had more operations achieved by this 35% tax that do not appear in the list shown by the AFIP, they could load each of those operations in the flap "add perception".

To complete this reference you must have the corresponding date and invoice number or the reference in the card summary.This load must be made month per month and is essential to request the return of the savings dollar tax.

Once that step is completed, you should click on the "Send" option.When the shipment is concretized, the AFIP in turn will send the user an "acknowledgment of receipt."

Paso a paso: cómo pedir la devolución del impuesto del 35% en la compra de dólar ahorro

Fifth step: the controls

From that moment on, the AFIP will review all orders and find if they are relevant.That is, if they correspond to the taxpayer's income level and if it is not effectively achieved by profits and personal goods.

And then he will inform the taxpayer when he will make the 35% return on the dollar saving.

From the AFIP page the user can do through "My Web Applications" the monitoring of the process and see in what state is the return on the savings dollar.

Sixth step: the deadline

It is estimated that the return should not exceed 90 days.

Seventh step: the payment

When the AFIP reviews the orders and determine the validity, it will deposit the corresponding amount in the account reported by the taxpayer through the uniform banking key (CBU).In this way, the 35% return on the savings dollar is made.

35% return on the savings dollar for those who pay earnings

People who pay profits may only request the return of 35% on the savings dollar when they complete the annual gains declaration and would be completed together with the rest of the reintegrates, such as those corresponding to the prepaid and domestic employees, among others.

Employees must enter the AFIP site with their fiscal code and go to the Siradig-Trabajador service, which is the registration system and updates of income tax deductions.

Once inside, you have to go to the point "4. Other withholdings, deductions and account payments" and once that point, choose the item "Payment on account - General Resolution (AFIP) 4815/2020".

At that point 4 options are displayed:

Devolución del impuesto del 35% sobre el dólar ahorro para quienes pagan Ganancias

These data have to be taken into account by the employer when performing the annual liquidation of the fiscal period, which is done in April.With that month, employees would receive the 35% return on the savings dollar.

If the employee reported more perceptions than the employer retained him, the taxpayer must request the difference to the AFIP.

AFIP: How do I recover the fiscal key, step by step and by which media

The fiscal key is a password so you can perform your AFIP procedures from any computer, tablet or smartphone connected to the Internet.

To be safer it must have at least 10 characters and 64 maximum.In addition, it is required that the fiscal key contains at least 2 numbers, 4 letters, 1 capital and 1 lowercase.

Remember that your fiscal key is unique and non -transferable and is not blocked due to lack of use.

If you forgot your fiscal key, you can generate a new one.

When the process of recovering the fiscal code is carried out online, you can only generate a new fiscal key 1 time per month, with a limit of 5 times per year.

SECURITY LEVEL 3 3

Electronic processing

You can recover your fiscal code from the "My AFIP" app, available for all mobile devices with front camera and Internet access.They are indispensable requirements, having Argentine ID in card format and being of legal age.

To do this, enter the "Tools" menu, option "application and/or recovery of fiscal key".Then, you must scan the code of your ID and take pictures of your face.

Face -to -face process

In one of the self -management positions of fiscal key in any agency of AFIP, identifying you with your fingerprint, only when the biometric data is registered.

In any agency of AFIP, with previously requested web shift and a 206 - Multinota form in which you manifest the will to bleach your fiscal code.

ATM

From an enabled ATM, you will recover the fiscal key through the access provided by the bank for this purpose.This option maintains the security level 3, provided that it has been granted prior to the process.

DIGITAL SECURITY DIGITAL 2

Homebanking

Through Homebanking, using access provided by the bank, select "AFIP Services", "Fiscal Key" option.For this method of recovering, the security level 2 will be assigned after the performance of the password change.

Guidelines to choose the fiscal code

For the choice of the fiscal key, take into account the following guidelines:

For the use of the fiscal key we recommend:

You can do it by visualizing in the upper horizontal bar of your browser that the web address begins with "https: //" and that a closed lock appears that guarantees that the site uses a safe communication channel.

Likewise, additional information about the site safety can be obtained by clicking on the closed padlock.

Te puede interesar

Food card: how to write down to receive benefit

To ensure your devices we suggest:

relacionadosafipimpuestoretencionespreciostributos