The rise from 35% to 45% of the perception on account of taxes on Income and on Personal Assets for operations with cards intended for consumption in dollars in travel and expenses abroad is effective as of this Thursday, according to the provisions of the Federal Administration of Public Revenues (AFIP) in general resolution 5232/2022 published this Thursday in the Official Gazette.
It seeks to “strengthen the fiscal front based on the manifestation of the taxpaying capacity of different economic sectors”, and excludes purchases of foreign currency for hoarding, which will continue with an aliquot of 35%.
Promptly, All card payment operations in dollars are included in the new rate, including those related to withdrawals or cash advances made abroad.
The adequacy of the aliquot for the perception on account of the taxes on Profits and on Personal Assets established in 2020 falls on the operations reached by the PAIS Tax
Also the purchases made through portals or virtual sites, as well as the payment of services provided by non-resident subjects in the country that are canceled by means of cards.
The acquisition of services abroad contracted through travel and tourism agencies are also included. -wholesalers and retailers- of the country; and land, air and water transport services for passengers with destinations outside the country, in theto the extent that the foreign exchange market must be accessed to cancel the operation.
In this way, the exchange rate of the so-called “solidarity dollar” or “savings dollar” will continue to be -based on yesterday’s closing price- $223 (official dollar plus the 30% surcharge of the COUNTRY tax and the advance on account of the Income Tax of 35%); while the exchange rate of the “dollar card abroad” would be $237.85, based on yesterday’s closing price.
The AFIP pointed out that the decision is part of the different measures aimed at guaranteeing fiscal balance, promoting the solvency of the State as a promoter of economic activity and sustaining the redistributive impulse of fiscal policy.
“The update in the aliquot of the perception is instrumented from the recognition of the expression of taxpaying capacity of a sector of taxpayers that, fundamentally, foreign currency expenses for travel and consumption abroad”said the body.
“The tool allows anticipating tax revenue from operations carried out in travel and consumption abroad”
The adequacy of the rate for the collection on account of taxes on Income and on Personal Assets established in 2020 falls on the operations covered by the PAIS Tax, which sets a surcharge of 30% for all retail operations in dollars, since either for hoarding or payment of goods and services, except for the purchase of foreign currency for hoarding.
As explained by the agency led by Mercedes Marco del Pont, “The tool allows anticipating tax revenue from operations carried out in travel and consumption abroad by a group of taxpayers who express taxpaying capacity.”
In the event that the perceptions experienced by a taxpayer exceed the amount to be paid for Earnings and Personal Assets, the excess will be refunded.
Likewise, monotributistas, self-employed, workers in a dependency relationship and retirees who carry out operations in foreign currency but who are not covered by the taxes on Income and on Personal Assets may request the reimbursement of the perception.
“The reimbursement of said amounts will be subject to the control and inspection actions of the AFIP, which will take place once the presentation of the sworn declarations of both taxes is finished”stressed the tribubarian body.
