Recently the Customs authority for collection and control (ARCA) announced a measure that will directly benefit thousands of taxpayers Simplified regimeas many taxpayers will remain exempt from paying the Monotributo fee in the month of December.
Who will be exempt from paying the monotribute in December?
The measure is funded by ARK which exempts a significant number of taxpayers Pay the monotribute in the last month of the year It is a tax relief for those who They are dedicated to renting properties and meet certain formal requirements.
The decision, published by the Decision 5546/2024The aim is to promote the correct registration of rental agreements and strengthen transparency in the real estate sector. This is the organization’s goal with this initiative Promoting formality and reducing the tax burden on those who act within the legal framework.
What is required to access the Monotax payment exemption?
The advantage of ARK is aimed exclusively at Monotributistas active in real estate rentals and that they meet three main conditions.
For their part, to request and access it, they must first do the following: belong to the simplified regime and own up to two plots of land intended for the location. In addition, it is imperative not to carry out any other economic activity within the monotax.
The third important point is the registration of the contracts in the Real Estate Location Register (RELI)whose requirement established by ARCA is essential to promote the formality of the sector.
How to complete the Monotax payment exemption process
To access the payment exemption Monotribute In December, those dedicated to renting properties must follow the following steps:
- Visit the official ARCA website.
- Select the “Locator change of up to 2 properties – Performance Law 27.737” option.
- Indicate the period from which the exemption applies.
- Submit the appropriate declaration with a tax code in the register system by selecting activity 681098.
- Ensure all contracts are correctly loaded into the RELI system, an essential requirement for service approval.
How much do you have to pay Monotributo in December 2025?
The Customs authority for collection and control (ARCA) reported how the Amounts for all categories of monotax and how much taxpayers in each category must pay in the last month of the year.
This is how it happened in the month of December Monotribute will have the following values:
- Category A: $37,085.74 (services and goods)
- Category B: $42,216.41 (services and goods)
- Category C: $49,435.58 (Services) / $48,320.22 (Goods)
- Category D: $63,357.80 (Services) / $61,824.18 (Goods)
- Category E: $89,714.31 (Services) / $81,070.26 (Goods)
- Category F: $112,906.59 (Services) / $97,291.54 (Goods)
- Category G: $172,457.38 (Services) / $118,920.05 (Goods)
- Category H: $391,400.62 (Services) / $238,038.48 (Goods)
- Category I: $721,650.46 (Services) / $355,672.64 (Goods)
- Category J: $874,069.29 (Services) / $434,895.92 (Goods)
- Category K: $1,208,890.60 (Services) / $525,732.01 (Goods)
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