ARCA grants a full exemption from the tax component of December's Monotributo for registered landlords
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At the end of the year, ARCA enabled a key benefit for thousands of monotributistas. This is the possibility of obtaining a 100% discount on the tax component of the Monotributo corresponding to December, provided certain conditions are met.
The process is 100% online and is aimed exclusively at those who carry out activities related to the rental of assets. The measure serves as an incentive to strengthen the formalization of the real estate market and offers immediate tax relief.
Agencia de Recaudación y Control Aduanero (ARCA).
Who can access the full exemption
The benefit is aimed at monotributista landlords of movable or immovable assets, whose income comes exclusively from that activity. The discount applies to the integrated tax (VAT and Income Tax), which is usually the most significant part of the monthly payment.
ARCA's objective is to promote the mandatory registration of contracts through the Real Estate Lease Registry (RELI). Once the transaction is registered, the taxpayer is enabled to request the exemption of the tax component of the Monotributo.
Exclusive requirements to avoid paying December's Monotributo
The agency established four key conditions, all manageable from ARCA's digital platform with Fiscal Key:
Registration in RELI: All contracts must be uploaded within the first 15 days after their signing.
Main activity: Be registered in the rental of movable and/or immovable assets.
Asset limit: Not own more than three properties or operating units.
Income cap: Not exceed the maximum of Category K of the Monotributo.
Agencia de Recaudación y Control Aduanero.
Once these points are met, the taxpayer must access the "Monotributo" service, select "Modification and Deregistration," and declare their status as a landlord to activate the exemption.
How the discount affects the installment
If the application is approved, the December installment is automatically reduced. The taxpayer will only pay social security contributions and health insurance, which generates a considerable saving at a key moment of the year.
Placa de la Agencia de Recaudación y Control Aduanero.
Other benefits ARCA offers to landlords
In addition to the discount on the tax component, the formalization of contracts enables two additional advantages:
Exemption from the check tax: The tax on bank credits and debits is not paid for income derived from registered rentals.
10% deduction in Income Tax: A key benefit for those who, due to billing or parallel activity, must pay taxes under the General Regime.
