{"id":9561,"date":"2026-02-05T07:57:46","date_gmt":"2026-02-05T10:57:46","guid":{"rendered":"https:\/\/www.fmtrance.com\/online\/?p=9561"},"modified":"2026-02-05T02:00:14","modified_gmt":"2026-02-05T05:00:14","slug":"monotributo-unificado-en-caba-habra-descuentos-de-hasta-100-en-ingresos-brutos","status":"publish","type":"post","link":"https:\/\/www.fmtrance.com\/online\/monotributo-unificado-en-caba-habra-descuentos-de-hasta-100-en-ingresos-brutos\/","title":{"rendered":"Monotributo Unificado en CABA: habr\u00e1 descuentos de hasta 100% en Ingresos Brutos"},"content":{"rendered":"

Con la implementaci\u00f3n del Monotributo Unificado en la Ciudad de Buenos Aires desde enero de 2026, el Gobierno porte\u00f1o introduce un nuevo esquema de bonificaciones y exenciones en Ingresos Brutos que alcanza a la mayor\u00eda de las categor\u00edas del r\u00e9gimen simplificado.<\/strong><\/p>\n

El beneficio se establece mediante el Art\u00edculo 180 bis del C\u00f3digo Fiscal porte\u00f1o<\/strong> y resoluciones complementarias de la Administraci\u00f3n Gubernamental de Ingresos P\u00fablicos (AGIP), como la Resoluci\u00f3n 28\/2026<\/strong>, y busca incentivar el cumplimiento tributario en un contexto de presi\u00f3n fiscal creciente a nivel nacional.<\/p>\n

Descuentos por categor\u00eda del Monotributo Unificado en CABA<\/strong><\/h2>\n

El C\u00f3digo Fiscal de la Ciudad establece un sistema de bonificaciones autom\u00e1ticas<\/strong> para los contribuyentes adheridos al Monotributo Unificado:<\/p>\n

    \n
  • \n

    Bonificaci\u00f3n del 100%<\/strong>: para las categor\u00edas A, B y C<\/strong>.
    \ud83d\udc49 Estos contribuyentes no pagan el componente local de Ingresos Brutos<\/strong>.<\/p>\n<\/li>\n

  • \n

    Bonificaci\u00f3n del 75%<\/strong>: para las categor\u00edas D, E, F, G y H<\/strong>.<\/p>\n<\/li>\n<\/ul>\n

    El beneficio se aplica de oficio (autom\u00e1ticamente)<\/strong>, pero est\u00e1 condicionado a no registrar deuda<\/strong>. En caso de mora, se pierde la bonificaci\u00f3n y se debe pagar el monto completo del tributo local.<\/p>\n

    \n

    Qu\u00e9 pasa con los profesionales universitarios<\/strong><\/h2>\n

    El Art\u00edculo 181 bis del C\u00f3digo Fiscal porte\u00f1o<\/strong> mantiene beneficios para profesionales universitarios con t\u00edtulos de carreras de cuatro a\u00f1os o m\u00e1s<\/strong>.<\/p>\n

    Para quienes ya estaban exentos:<\/p>\n

      \n
    • \n

      Se mantiene la exenci\u00f3n total de Ingresos Brutos<\/strong> para profesionales liberales sin estructura empresaria.<\/p>\n<\/li>\n

    • \n

      En el pago unificado, el sistema de ARCA detectar\u00e1 la exenci\u00f3n informada por AGIP y solo se abonar\u00e1 el componente nacional<\/strong> (impuesto integrado, jubilaci\u00f3n y obra social).<\/p>\n<\/li>\n

    • \n

      El componente local figurar\u00e1 en $0<\/strong>.<\/p>\n<\/li>\n<\/ul>\n

      Para evitar errores en la liquidaci\u00f3n, el contribuyente debe estar inscripto en el Registro de Profesionales Autodeclarados Exentos de AGIP<\/strong>.<\/p>\n

      \n

      Otras exenciones que contin\u00faan vigentes<\/strong><\/h2>\n

      Adem\u00e1s, se mantienen beneficios previos que se integran al esquema unificado:<\/p>\n

        \n
      • \n

        Monotributo Social<\/strong>: exenci\u00f3n total de Ingresos Brutos, siempre que no se superen los l\u00edmites de la Categor\u00eda A.<\/p>\n<\/li>\n

      • \n

        Actividad primaria y cooperativas<\/strong>: conservan sus exenciones, con componente local sin costo.<\/p>\n<\/li>\n<\/ul>\n

        \n

        Todos los beneficios del Monotributo Unificado<\/strong><\/h2>\n

        El r\u00e9gimen unificado ya vigente en varias provincias y ahora en CABA ofrece:<\/p>\n

          \n
        • \n

          Un solo pago mensual<\/strong>: todo se abona el d\u00eda 20 en una \u00fanica transacci\u00f3n.<\/p>\n<\/li>\n

        • \n

          Sin retenciones ni percepciones<\/strong>: se eliminan retenciones bancarias (SIRCREB) y percepciones en compras.<\/p>\n<\/li>\n

        • \n

          Sin declaraciones juradas anuales<\/strong>: no se presenta la DDJJ de Ingresos Brutos de CABA.<\/p>\n<\/li>\n<\/ul>\n

          A esto se suman las bonificaciones de hasta 100% del impuesto local<\/strong>, lo que reduce significativamente la carga tributaria para peque\u00f1os contribuyentes, en contraste con la presi\u00f3n impositiva que contin\u00faa aumentando a nivel nacional.<\/p>\n","protected":false},"excerpt":{"rendered":"

          Con la implementaci\u00f3n del Monotributo Unificado en la Ciudad de Buenos Aires desde enero de 2026, el Gobierno porte\u00f1o introduce<\/p>\n","protected":false},"author":1,"featured_media":9562,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1727],"tags":[2210,249,242,2311,663,2310,754],"class_list":["post-9561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ciudad-de-buenos-aires","tag-agip","tag-caba","tag-gcba","tag-iibb","tag-impuestos","tag-ingresos-brutos","tag-monotributo"],"yoast_head":"\nMonotributo Unificado en CABA: habr\u00e1 descuentos de hasta 100% en Ingresos Brutos | FM Trance 103.3<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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Egresado del ISER de la carrera de Operador Tecnico de Planta Transmisora, cursando actualmente la carrera de Operador Tecnico de Estudios de Radio en dicha instituci\u00f3n, y flamante radioaficionado (habiendo completado el curso en el Radioclub Buenos Aires), distintiva LU2DBK.","url":"https:\/\/www.fmtrance.com\/online\/author\/fmtrance\/"}]}},"_links":{"self":[{"href":"https:\/\/www.fmtrance.com\/online\/wp-json\/wp\/v2\/posts\/9561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fmtrance.com\/online\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fmtrance.com\/online\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fmtrance.com\/online\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fmtrance.com\/online\/wp-json\/wp\/v2\/comments?post=9561"}],"version-history":[{"count":1,"href":"https:\/\/www.fmtrance.com\/online\/wp-json\/wp\/v2\/posts\/9561\/revisions"}],"predecessor-version":[{"id":9563,"href":"https:\/\/www.fmtrance.com\/online\/wp-json\/wp\/v2\/posts\/9561\/revisions\/9563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fmtrance.com\/online\/wp-json\/wp\/v2\/media\/9562"}],"wp:attachment":[{"href":"https:\/\/www.fmtrance.com\/online\/wp-json\/wp\/v2\/media?parent=9561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fmtrance.com\/online\/wp-json\/wp\/v2\/categories?post=9561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fmtrance.com\/online\/wp-json\/wp\/v2\/tags?post=9561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}