The new rates will be effective from June 1 and will be automatically updated once a year.
The AFIP has updated the minimum amounts that must be reported for brokerage or buy and sell operations of used motorcycles and cars, and for negotiations, offers or transfers of real estate.
In this way, the body led by Carlos Castagneto adjusted the information received from taxpayers registered in the mandatory regimes for these activities. In addition, it was established that henceforth once a year, adjustments would be made based on the annual variation in the Consumer Price Index (CPI) published by INDEC.
Through General Resolution 5362/2023, published this Friday in the Official Gazette, the AFIP introduced amendments to the regulations governing subjects who habitually sell motorcycles or used cars for their own account or on behalf of third parties. mediate or sell, and on owners and co-owners of real estate who negotiate, offer or transfer properties or create rights over properties.
At the same time, it provided for an increase in the minimum value that is mandatory for processing the Certificate of Automotive Transfer (CETA).
The new prices are effective from June 1.
Motorcycles & Used Cars
Purchases over 1.1 million pesos in the case of cars and 450,000 pesos in the case of motorcycles must be reported to the agency governing the purchase and sale.
Currently, the mandatory minimum amounts according to the Activity Information Regime stand at 600,000 pesos and 240,000 pesos respectively.
For its part, for real estate, the value has been updated from 5 million to 9.4 million pesos.
New Price for CETA
On the other hand, the obligation to obtain the CETA increases from 2.4 to 4.5 million pesos.
In this sense, the new norm applies once a year adjustments to these amounts according to the inter-annual variation of the INDEC CPI in the October period in accordance with Law 27,667, which establishes the updating mechanism for the non-taxable minimum of tax Is. for personal property.