Overview
- The Economy Ministry is circulating a draft that would move current monotributistas into a revamped autónomos/general regime, broadening the tax base and tying relief to documented expenses.
- A unification of the personal income tax floor around a projected ARS 1.7 million average salary for 2025 is under evaluation, which would increase the number of taxpayers subject to the levy.
- Draft language contemplates renaming Ganancias as Personal Income Tax, expanding deductible categories for items from everyday purchases to housing, and setting a total deduction cap near ARS 5 million.
- The labor chapter under discussion includes lower employer contributions, a mandatory cessation fund to replace traditional severance, and additional incentives for hiring registered workers and ex monotributistas.
- Luis Caputo reiterates that broad immediate tax cuts are off the table to preserve the fiscal surplus, with consultations ongoing before any bill is sent to extraordinary sessions.