The Autonomous City of Buenos Aires has formalized its incorporation into the Autonomous City of Buenos Aires Uniform monotributewhich allows the payment of national tax and the simplified regulation of gross income to be integrated into a single operation. The measure was taken by the Joint General Resolution 5769/25 and starts to take effect January 1, 2026.
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With this decision, CABA joins the system managed by Customs Collection and Inspection Authority (ARCA)that andIt works in more than a dozen provinces And The aim is to reduce the administrative burden for small taxpayers.
A single payment and fewer procedures for monotributists from Buenos Aires
The most important innovation is that taxpayers with Tax domicile in the Autonomous City of Buenos Aires You no longer have to comply with separate obligations before the national and local treasury. So far the Monotributista has had to deal with the following:
– Two different monthly payments
– Two different expiration periods
– Two management and control systems
– Parallel proceedings before ARCA and the State Public Revenue Administration (AGIP)
With Unified Monotax, this entire scheme is simplified: a single monthly process This allows you to meet both tax obligations, reducing time, administrative costs and the risk of errors.
In addition, the management of payments, balances and possible debts is centralized ARCA checking accountwhich will facilitate tax monitoring and regulation in a single digital environment.
How the Unified Monotribute works in CABA
From January 1, 2026, all procedures related to Monotax will be handled exclusively via the ARCA Monotribute portal.
Key points of the new system:
1) Mandatory declaration: When complying with the national monotax, CABA taxpayers must report their status with respect to the gross income tax to be included in the local simplified regime.
2) Single payment authorization: is issued Form F.1520which will include the Unique Magazine Code (CUR) with the following integrated concepts:
– Integrated monotribute tax
– Contributions to SIPA and the National Health Insurance Scheme (if applicable)
– Gross income tax – simplified CABA system
Taxpayers already registered in the simplified Buenos Aires regime They are registered ex officio to the unified tax system.
Categorization, recategorization and unsubscribe rules
The system also unifies the operational criteria between the national and local systems:
a) Categorization: CABA monotributists are included in the same category as in the national monotributist, if provided for in Buenos Aires regulations.
b) Recategorization: Any change in category in the national system automatically results in an ex officio recategorization in the CABA gross income.
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c) Deregistration and exclusion: Withdrawal from the national monotax due to cessation of activities, resignation, death or exclusion by law also leads to automatic withdrawal from the local regime.
d) Non-payment: Automatic withdrawal for non-compliance will also be transferred to the CABA Simplified Regime.
e) Control and monitoring: The status of obligations and payments can be viewed in the Monotax and self-employed checking account (CCMA).
It is worth noting that the addition of CABA is in addition to the additions already made Entre Ríos, Mendoza, Córdoba, San Juan, Jujuy, Salta, Río Negro, Buenos Aires, Neuquén, Santa Cruz, Chaco, Catamarca and Tierra del FuegoConsolidate a system aimed at unifying tax compliance for small taxpayers across the country.
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