Bill S-1682/22 proposes amendments to the Simplified Regime for Small Taxpayers (monotributo).

On the one hand, it proposes to include the updating of the parameter of rents paid by taxpayers to the text of Law 27,676.

On the other hand, it proposes to eliminate the delegation of powers to the Executive Branch to apply the semiannual update, changing to a fixed rate in July of each year for the amounts of income and rents, establishing the CPI as the adjustment indicator.

There is not enough information available to calculate the fiscal impact, and there is a lack of certain details as to the semiannual adjustment mechanism.

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