{"id":74758,"date":"2019-01-14T10:55:59","date_gmt":"2019-01-14T13:55:59","guid":{"rendered":"https:\/\/iulianocooreman.com.ar\/es\/?p=74758"},"modified":"2019-01-14T10:55:59","modified_gmt":"2019-01-14T13:55:59","slug":"monotributo-vence-recategorizacion-el-21-1","status":"publish","type":"post","link":"https:\/\/ic.tecnopc.com.ar\/index.php\/2019\/01\/14\/monotributo-vence-recategorizacion-el-21-1\/","title":{"rendered":"MONOTRIBUTO: VENCE RECATEGORIZACI\u00d3N EL 21\/1"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva; color: #3366ff;\">Hay tiempo hasta el 21 de enero pr\u00f3ximo para que los monotributistas, que tuvieron cambios en su facturaci\u00f3n o en alguno de los par\u00e1metros del r\u00e9gimen simplificado, puedan recategorizarse.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Recordemos que la ley 27.430 estableci\u00f3 que la recategorizaci\u00f3n se efectuar\u00e1 por semestre calendario (enero\/junio y julio\/diciembre).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">A los efectos de la recategorizaci\u00f3n, se deber\u00e1n considerar los ingresos brutos acumulados, la energ\u00eda el\u00e9ctrica consumida y los alquileres devengados en los 12 meses inmediatos anteriores (enero 2018 a Diciembre 2018), as\u00ed como la superficie afectada a la actividad en ese momento.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">El importe correspondiente a la nueva categor\u00eda se deber\u00e1 ingresar a partir del mes siguiente al de la recategorizaci\u00f3n. Para este caso, febrero 2019.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">M\u00e1s cambios en el Monotributo<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Generalizaci\u00f3n Factura Electr\u00f3nica<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Tambi\u00e9n, cabe recordar que <b>a partir de abril de 2019, se implementar\u00e1 la factura electr\u00f3nica<\/b> obligatoria para todas las categor\u00edas.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Hasta el momento est\u00e1n obligados hasta la categor\u00eda la categor\u00eda D, el resto deber\u00e1n seguir el siguiente cronograma:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Categor\u00eda C: Febrero 2019<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Categor\u00eda B: Marzo 2019<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Categor\u00eda A: Abril 2019<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Para el caso de monotributistas que solo tengan operaciones con consumidores finales, la obligatoriedad comienza el 1 de abril de 2019.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Controlador Fiscal. Asimismo, los contribuyentes podr\u00e1n optar por la emisi\u00f3n electr\u00f3nica de comprobantes o mediante controladores fiscales, sin que sea necesario informar esta situaci\u00f3n a la AFIP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Unificaci\u00f3n del Monotributo con Ingresos Brutos<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Por \u00faltimo, tal vez el cambio m\u00e1s importante en el r\u00e9gimen simplificado para el 2019, ser\u00e1 que <b>comenzar\u00e1 a aplicarse progresivamente<\/b><b> la unificaci\u00f3n de la liquidaci\u00f3n y pago del monotributo con los reg\u00edmenes simplificados\/locales de Ingresos Brutos<\/b> de diversos fiscos provinciales.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hay tiempo hasta el 21 de enero pr\u00f3ximo para que los monotributistas, que tuvieron cambios en su facturaci\u00f3n o en alguno de los par\u00e1metros del r\u00e9gimen simplificado, puedan recategorizarse.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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