2023-12-18 18:39:52
After last week’s devaluation and the variation in the price of the “card dollar”, the Federal Administration of Public Revenues (AFIP) today defined how consumption in dollars of the card summaries with closure after December 14 should be paid. December or that are close to expiring. Thus, taxpayers will pay a 60% tax burden for these purchases of goods and services abroad.
In its General Resolution 5465/2023published today in the Official Gazette, the organization dictated that all those consumptions made up to and including December 13 and with card closures after December 14 will pay 30% PAIS Tax and 30% as a receipt on account of Profits, which implies a tax addition of 60% over the official dollar, which with last week’s devaluation was $800, but is currently around $821, according to the Banco Nación quote.
How much is the card dollar left?
The modification, which applies from today – but which applies retroactively to those closures that occurred after December 14 – prevents all purchases that were made before that date from paying taxes of 155%, as defined by the regulations. former. In that case, the quote at which these expenses would be paid would have been $2,040. On the other hand, the current “card dollar”, with the new Government provisions, stands at $1,313.6.
“Given the new conditions of the exchange market in force since December 13, 2023, it is considered convenient, for tax administration reasons, to adopt an exceptional criterion regarding the rate that must be considered to make the payments corresponding to credit card operations. credit included in the collection regime and concluded prior to said date, which are pending settlement,” states the AFIP resolution, which bears the signature of its new owner, Florencia Misrahi.
Thus, in its article 1, it provides that the payments “that had been made prior to December 13, 2023 and provided that they had been paid with credit cards whose settlement closing date – in which said operations are included – was equal to or after December 14, 2023, they will be calculated considering the 30% rate established in the second paragraph of article 5 of the aforementioned general resolution.”
With the 118% devaluation ordered by Economy Minister Luis Caputo, the official dollar became worth $800 last week. If this value was taken into account and the 155% taxes that existed until yesterday were added (30% Country Tax; 100% Profits and 25% Personal Assets), the value of the “card dollar” was above the $2,000. On the contrary, it now consists of $821 of the official dollar, added to $246.3 of the PAIS Tax and $246.3 of Profits, which gives a rounded result of $1,314.