The recategorization of the Monotributo is an obligation that registered taxpayers in the simplified regime must review twice a year. The procedure is carried out before ARCA and allows confirming whether it is appropriate to maintain, raise, or lower the category.
The agency also maintains the simplified recategorization modality, which displays the recorded billing and proposes a category to expedite the process. The next deadline will be on August 5.
The procedure is carried out before ARCA
When is the Monotributo recategorization due
The Monotributo recategorization must be carried out twice a year, according to the schedule established by ARCA.
By February 5.
By August 5.
For the August 2026 recategorization, the parameters corresponding to the period between July 2025 and June 2026 are taken into account.
If the deadline falls on a non-business day, the deadline may be moved to the next business day, according to the current tax calendar.
When does the Monotributo recategorization deadline expire
What parameters does ARCA analyze to change categories
To determine whether it is appropriate to modify the category of the regime, ARCA evaluates four main variables:
Gross income accumulated over the last 12 months.
Electricity consumed.
Accrued rents, when applicable.
Surface area dedicated to the economic activity.
If any of these parameters exceed or fall below the limits of the current category, the taxpayer must carry out the recategorization.
What parameters does ARCA analyze to change categories
How to do the Monotributo recategorization step by step
The procedure is carried out online from the official ARCA portal.
Log in with CUIT and Tax Key.
Access the Monotributo service.
Select the option "Recategorize me".
Review the billing reported by the system.
Confirm or modify the data on income, rents, energy, and surface area.
Verify the resulting category.
Confirm the procedure and download the receipt.
At the end of the process, the system generates the Form F.184 and enables the download of the new payment credential.
What is simplified recategorization
For the second consecutive year, ARCA maintains the simplified recategorization modality.
What is simplified recategorization
The system automatically displays the billing recorded over the last 12 months and proposes a category. If the data is correct, the taxpayer can accept it directly or modify it before confirming the procedure.
Who does not need to do the recategorization
Not all monotributistas are required to complete this procedure.
Those who maintain the same category and continue within all established parameters.
Those who have less than six months of activity in the regime.
Who should not undergo recategorization
In those cases, no management is necessary.
What documentation is advisable to have before starting the procedure
Before starting the Monotributo recategorization, it is recommended to have the following information:
Billing for the last 12 months.
Electricity bills.
Data on the surface area dedicated to the activity.
Contracts and rent payments, if applicable.
Current Tax Key.
Updated Electronic Tax Address.
What happens if you do not do the recategorization
ARCA conducts automatic controls over purchases, expenses, bank movements, and financial credits.
What happens if you don't recategorize
If it detects inconsistencies or considers that the taxpayer should have modified their category and did not do so, it may apply an ex officio recategorization.
This procedure may involve:
Automatic change of category.
Retroactive claim for quota differences.
Possible penalties provided for by current regulations.
Additionally, those who are recategorized ex officio will receive a notification at their Electronic Tax Address within the first 10 business days following the deadline.
