The Income Tax Law contemplates an automatic update, in January of each year, of certain values -included in the non-taxable minimum from which it begins to be paid- for the interannual variation of the RIPTE (Average Taxable Remuneration of Stable Workers), corresponding to the month of October of the year prior to the adjustment. In this way, the variation of the RIPTE of October 2021 with respect to October 2020 was 50.624645%, according to Sebastián M. Dominguez, partner of SDC Asesores Tributarios. In this sense, the new non-taxable minimum of Earnings, which was $ 167,678.40 will become from next month of $ 252,564.99.
In addition, the gross salary from which this tax begins to be paid increases from $ 150,000 last year, to $ 225,936.97.In September, the $ 150,000 had been exceptionally increased to $ 175,000, but the increase of 50.62% is taken from the base value of $ 150,000. ” If we take into account that the variation of year-on-year inflation to October 2021 was 52.10%, we already see that taxpayers will be harmed because the adjustment of values that will be made in the Income Tax will be for a lower percentage, “said the tax specialist.
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