The Government has published the new regulations on the Simplified Regime for Small Taxpayers in the Official Gazette. These modifications seek to adjust the parameters of annual gross income and accrued rent, as well as the amounts of taxes and social security contributions, for small taxpayers.

Among the modifications, new categories are established in which small taxpayers are classified based on their annual gross income, physical magnitudes and accrued rents. Likewise, it is provided that said amounts are updated annually in January, considering the variations of the mobility index of pension benefits.

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In this sense, the National Social Security Administration (ANSES) determined that the mobility values ​​expected for the months of March and June 2023 are 17.04% and 20.92%, respectively. In addition, with the aim of favoring the economic and social inclusion of these taxpayers, the updating of the gross income parameters has been brought forward to July 1, 2023. This implies that as of said date, the annual gross income limits for each category they will be adjusted according to the following table:

Gross income category from 7/1/2023, inclusive

At $1,414,762.58





F $ 5,382,248.94

G $ 6,458,698.71


I $8,949,911.06

J $ 10,257,028.68


These new parameters must also be considered for the recategorization corresponding to the first semester of 2023, according to the provisions of article 9 of the Annex to Law No. 24,977. For its part, the Federal Administration of Public Revenues (AFIP) will be in charge of making the necessary adjustments to implement these modifications.