A project presented in the House of Representatives proposes creating a subsystem within Monotributo targeting workers who develop Economic activities in digital environments The initiative seeks to create a specific framework that takes into account variable income, international billing, pension coverage, access to credit, data protection, and tax tracking for those who work on platforms or provide digital services independently.
The proposal submitted by the representative of Mendoza Lourdes Arrieta (Fuerzas del Cielo monobloc), proposes the establishment of “Independent Digital Monotript”a number that has been incorporated into the simplified system for small taxpayers. The goal is to create a scheme that unifies digital economic activity under a defined tax and pension system.
The project targets workers who work on platforms such as Uber, Rapi, Fiverr or Upworkas well as those who provide digital services to customers abroad. According to the foundations, these activities are in many cases carried out outside the existing contribution and supervision systems, leading to a lack of integration into the formal scheme.
Definition of a digital freelancer
The project text is defined as Freelance digital worker To any natural person who carries out economic activities via digital platforms or media, as long as he does so without an employment relationship. The definition includes both the offering of services and the production and marketing of intangible goods in digital environments.
he Independent digital monotribute This will only apply to people with tax residency in Argentina who carry out economic tasks within the digital ecosystem, regardless of the type of platform used or whether they work for clients in the country or abroad.
Methods achieved by the system
The project identifies five main business methods included within the new system:
- Brokerage platforms: It includes activities developed through applications that connect service providers and users, such as transportation, delivery, e-commerce or on-demand services.
- Special digital applications or environments: It covers those who market digital products or services through personal websites, social networks or virtual stores without intermediation.
- Remote freelance work and remote digital work: Includes activities carried out remotely without a formal business relationship, with independent provision for clients or companies.
- Independent digital services and content: Includes audiovisual design and editing tasks, virtual teaching, software development, digital marketing, and production for social networking or streaming platforms.
- Exporting digital services: Consider providing services to foreign clients, as long as the worker maintains his or her tax residence in the country.
Through this scheme, the project covers both activities related to global platforms and digital businesses developed directly.
Taxpayer obligations
the Freelance digital workers Those who join the subsystem will be obligated to:
- Issuing an electronic invoice for every commercial transaction.
- Use your CUIT for all operations.
- Pay the corresponding pension contributions according to your category in the scheme.
- Keep your tax information up to date.
The project indicates that Independent digital monotribute It can coexist with other sources of income, as long as it does not involve a dependent employment relationship. It also states that the system seeks to adapt to income that may vary according to working hours, according to the project, or according to demand within the platforms.
Rights and warranties included
The text includes a series of specific rights for those who register in this system, with the aim of achieving equality in basic conditions Freelancing In digital environments. Including in detail:
- Organize schedules for free.
- Ability to work simultaneously with multiple platforms or clients.
- Access to pensions and health coverage, in line with the simplified system.
One of the central points of the project is the requirement Algorithmic transparency For digital platforms. This commitment includes providing clear information about:
- Criteria used to assign tasks.
- Terms and conditions for using the service.
- Methods of calculating wages.
- Performance evaluation algorithms.
- Account suspensions, cancellations or restrictions.
The aim of these provisions is for workers to know the operating rules of the platforms on which they work.
Project basics
Fundamentals point to expansion Digital technologies The consolidation of remote work has generated sustained growth in digital freelancing, especially among young people who have access to global platforms. According to the text, this sector represents high levels of informal activity due to the lack of a specific legal framework.
The document cites data from Indic 2025, according to which more than 43% of workers in the country work in the informal sector. In this context, the project raises the need to integrate those working in digital environments into the tax and social security system.
At the international level, regulations adopted in Spain, Brazil and Chile As a precedent for legislation that seeks to regulate activity on platforms. In Spain, the so-called rider law regulates the relationship between delivery personnel and delivery platforms; In Brazil, the small business owner system has been strengthened; In Chile, specific regulations were approved in 2022 for app workers.
Relationship with current Monotax
Project details that Independent digital monotribute It will maintain a unified monthly payment structure that integrates tax and pension components, as occurs in the current simplified system. It is also considering a tier system based on total annual bills.
The main difference is that the new number includes standards that have been adapted to it Digital activitieswhich includes international billing, hourly or per-project payments and tracking mechanisms that allow the identification of income generated through the platforms.
It also provides initiative Administrative simplification The sector seeks to promote a scheme that favors the gradual formalization of digital workers, as well as the development of the knowledge economy.
Legislative treatment perspectives
The project must be discussed in committees before arriving at the conference venue. Processing could include reviews of the system’s relationship with the traditional Monotributo company, its communication with international platforms, and the implementation of financial control mechanisms in the case of outbound services.
Text is available for Legislative blocs For analysis, in a context in which the regulation of work on digital platforms and activities has become a topic on the public and parliamentary agenda.