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AFIP eliminated the obligation to register rental contracts - Infobae
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La AFIP eliminó la obligación de registrar los contratos de alquiler
La Administración Federal de Ingresos Públicos busca reducir la carga administrativa de los contribuyentes en el marco de la derogación de la Ley de Alquileres
www.infobae.com
August 12, 2024
The Federal Public Revenue Administration seeks to reduce the administrative burden on taxpayers within the framework of the repeal of the Rental Law
The obligation to attach a copy of the rental contract of the property to obtain deductions in Profits is eliminated Shutterstock
The Federal Public Revenue Administration ( AFIP ) has eliminated the obligation to register rental contracts for urban and rural properties used for housing. The measure aims to reduce the administrative and bureaucratic burden on taxpayers.
By means of General Resolution 5545/2024, the AFIP eliminated the requirement to report all transactions entered into between landlords and tenants under the “Real Estate Lease Contract Registration Regime (RELI)”, within the framework of the repeal of the Rental Law.
"This measure contributes to the creation of a national state that benefits citizens within a framework of simplification, efficiency, effectiveness and quality in the provision of services," the recitals state.
At the same time, the new AFIP resolution establishes that taxpayers who want to obtain tax benefits in the Simplified Regime for Small Taxpayers and in taxes on Credits and Debits in bank accounts and other operations, on Personal Property and on Income must declare their rental contracts in the "Real Estate Rental Registry - RELI" service on the agency's website with a tax code, before September 30, 2024 or within 15 calendar days after its signing, as the case may be.
"When the properties belong to subjects residing abroad, the registration will be the responsibility of their representatives in the country, regardless of the form of representation," states the regulation of the organization led by Florencia Misrahi .
“The current registration regime includes lease contracts signed electronically through the use of digital platforms and/or mobile applications intended for this purpose,” he added.
Furthermore, it must be indicated whether the property is urban or rural and the type of operation (permanent or temporary) and each contract must be registered in one of the following categories:
- Urban locator
- Lessor
- Temporary landlord
- Landlord of surfaces within real estate
And the following requirements must be met:
- Have an active CUIT
- Declare and keep the tax address updated with the AFIP
- Establishing the Electronic Tax Address
- Keep the information regarding economic activities updated in the “Registration System”
Those who have already registered their contracts will not have to do so again, unless there are modifications or updates.
It should be noted that transactions carried out in foreign currency must be reported in pesos, considering the selling exchange rate of the Banco de la Nación Argentina, in effect at the close of the business day immediately prior to the signing of the contract.
In line with this measure and with the aim of reducing the administrative burden on taxpayers, through General Resolution No. 5547/2024, in relation to income tax, the obligation of the employee in an employment relationship to attach - in the SiRADIG service - a copy of the rental contract for the property for use as a home was eliminated . This requirement was necessary to have access to the deductions of 40% and 10%, respectively, of the amounts paid for this rental.
These measures are added to the repeal of the Certificate of Transfer of Motor Vehicles (CETA), that is, the document that had to be issued when selling a used car or motorcycle registered in the country; of the general resolutions that required agricultural producers to submit five sworn declarations per year with their harvest, and of the Import System of the Argentine Republic (SIRA) and the evaluation of the Economic Financial Capacity (CEF) to authorize imports, with the aim of facilitating foreign trade.
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