We make available the project of reform of the income tax and modification of monotax that creates new taxes to the games of chance and the operations with future dollar that was recently approved by the Senate of the Nation, with application from 1/1/2017.
Through it, it would have been possible to find an intermediate point of agreement between the values of the personal deductions of the project raised by the National Executive Power and the one that was approved in the Chamber of Deputies, in addition to adding other deductions.
In this sense, we point out:
* The spouse deduction is maintained, and personal deductions are increased by 23% with respect to the values applicable for the current year.
* A new scale of aliquots is established -art. 90 of the law – which incorporates a greater number of sections.
* Children or stepchildren will be deductible, as long as they are under 18 years.
* New deductions are established for per diem and room rent.
* A new way of calculating the incidence of SAC in the form of determining the tax is established.
* An additional increase in the personal deductions of 22% applicable to the subjects that are carried out in the Patagonian zones is established.
The maximum amounts of billing in each category are increased from $ 400,000 annually to $ 700,000 for services and from $ 600,000 to $ 1,050,000 in the case of sale of goods, as well as increases by 75% amounts Of the applicable integrated tax.
It creates an indirect tax on online bets and an extraordinary tax for operations with future dollar, and creates the figure of the substitute responsible in the value added tax for operations involving foreign subjects.