{"id":9956,"date":"2026-07-16T15:17:24","date_gmt":"2026-07-16T15:17:24","guid":{"rendered":"https:\/\/fmllanura.com\/?p=9956"},"modified":"2026-07-16T15:17:25","modified_gmt":"2026-07-16T15:17:25","slug":"ganancias-y-monotributo-los-nuevos-pisos-escalas-y-cuotas-desde-julio","status":"publish","type":"post","link":"https:\/\/fmllanura.com\/?p=9956","title":{"rendered":"Ganancias y Monotributo: los nuevos pisos, escalas y cuotas\u00a0desde julio"},"content":{"rendered":"\n<p>Los&nbsp;trabajadores en relaci\u00f3n de dependencia solteros y sin hijos&nbsp;comenzar\u00e1n&nbsp;comenzar\u00e1n a tributar el Impuesto a las Ganancias desde el 1\u00b0 de julio&nbsp;a partir de salarios netos de&nbsp;$2.909.507, tal como hab\u00eda anticipado&nbsp;\u00c1mbito. As\u00ed lo determina el \u00edndice de ajuste semestral por IPC del tributo, que&nbsp;subi\u00f3 16,8%, seg\u00fan inform\u00f3 el&nbsp;INDEC.<br>Eso implica que&nbsp;el salario bruto m\u00ednimo&nbsp;para ese mismo caso ser\u00e1 de&nbsp;$3.505.431. En el caso de un empleado con&nbsp;c\u00f3nyuge y dos hijos, el salario&nbsp;neto&nbsp;a partir del cual comenzar\u00e1 a tributar ser\u00e1 de&nbsp;$3.386.017, equivalente a un&nbsp;bruto de $4.079.590.<br>Como durante la primera mitad del a\u00f1o los empleadores realizaron las retenciones utilizando una tabla anterior y el&nbsp;Impuesto a las Ganancias es anual, en la segunda mitad del a\u00f1o&nbsp;los empleados pueden llegar a tener saldos a favor.<br>PRINCIPALES DEDUCCIONES<br>Las principales deducciones para los empleados en relaci\u00f3n de dependencia ser\u00e1n las siguientes:<br>\u2013C\u00f3nyuge o conviviente:&nbsp;deducci\u00f3n anual de&nbsp;$5.667.094,72, lo que representa un promedio mensual de&nbsp;$472.257,88.<br>\u2013Hijo:&nbsp;deducci\u00f3n anual de&nbsp;$2.857.936,54, equivalente a un promedio mensual de&nbsp;$238.161,37.<br>\u2013Hijo incapacitado para el trabajo:&nbsp;deducci\u00f3n anual de&nbsp;$5.715.873,08, equivalente a&nbsp;$476.322,75&nbsp;por mes.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><br>Por otro lado,\u00a0los trabajadores aut\u00f3nomos comenzar\u00e1n a tributar\u00a0desde un\u00a0ingreso mensual de $2.256.489,46.<br>NUEVAS ESCOLAS Y CUOTAS DEL MONOTRIBUTO<br>\u2013Categor\u00eda A:\u00a0ingresos anuales de hasta\u00a0$12.009.410\u00a0y una cuota de\u00a0$49.527,18.<br>\u2013Categor\u00eda B:\u00a0ingresos de hasta\u00a0$17.595.182\u00a0y una cuota de\u00a0$56.379.<br>\u2013Categor\u00eda C:\u00a0ingresos de hasta\u00a0$24.670.494\u00a0y cuotas de\u00a0$66.020\u00a0para servicios y\u00a0$64.539\u00a0para ventas.<br>\u2013Categor\u00eda D:\u00a0ingresos de hasta\u00a0$30.628.651\u00a0y cuotas de\u00a0$84.614\u00a0para servicios o\u00a0$82.564\u00a0para ventas.<br>\u2013Categor\u00eda E:\u00a0ingresos de hasta\u00a0$36.028.231\u00a0y cuotas de\u00a0$119.811\u00a0para servicios o\u00a0$108.267\u00a0para ventas.<br>\u2013Categor\u00eda F:\u00a0ingresos de hasta\u00a0$45.151.659\u00a0y cuotas de\u00a0$150.784\u00a0para servicios o\u00a0$129.930\u00a0para ventas.<br>\u2013Categor\u00eda G:\u00a0ingresos de hasta\u00a0$53.995.798\u00a0y cuotas de\u00a0$230.612\u00a0para servicios o\u00a0$158.815\u00a0para ventas.<br>\u2013Categor\u00eda H:\u00a0ingresos de hasta\u00a0$81.924.660\u00a0y cuotas de\u00a0$522.706\u00a0para servicios o\u00a0$317.895\u00a0para ventas.<br>\u2013Categor\u00eda I:\u00a0ingresos de hasta\u00a0$91.699.761\u00a0y cuotas de\u00a0$963.747\u00a0para servicios o\u00a0$474.994\u00a0para ventas.<br>\u2013Categor\u00eda J:\u00a0ingresos de hasta\u00a0$105.012.519\u00a0y cuotas de\u00a0$1.167.299\u00a0para servicios o\u00a0$580.793\u00a0para ventas.<br>\u2013Categor\u00eda K:\u00a0ingresos de hasta\u00a0$126.610.830\u00a0y cuotas de\u00a0$1.614.446,02\u00a0para servicios o\u00a0$702.103\u00a0para ventas.<br>RECATEGORIZACION<br>Cabe recordar que\u00a0en julio debe realizarse la recategorizaci\u00f3n del monotributo, teniendo en cuenta la facturaci\u00f3n de los\u00a012 meses anteriores\u00a0para determinar la categor\u00eda del trabajador independiente, adem\u00e1s de otros par\u00e1metros, como la\u00a0superficie del local\u00a0y el\u00a0consumo de energ\u00eda.<br>Sebasti\u00e1n Dom\u00ednguez, socio de\u00a0SDC Asesores Tributarios, se\u00f1al\u00f3 al respecto que\u00a0\u00abla recategorizaci\u00f3n de julio de 2026 no es un tr\u00e1mite formal menor, ya que define la carga tributaria y previsional mensual del contribuyente hasta el vencimiento de enero de 2027 y, en los casos m\u00e1s significativos, puede determinar la permanencia en el r\u00e9gimen o la exclusi\u00f3n hacia el r\u00e9gimen general\u00bb.<br>\u00abEl an\u00e1lisis de los doce meses de actividad, contrastado con la categor\u00eda que ARCA sugiere de manera autom\u00e1tica, es la v\u00eda adecuada para evitar diferencias, intereses y sanciones posteriores\u00bb, concluy\u00f3.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Los&nbsp;trabajadores en relaci\u00f3n de dependencia solteros y sin hijos&nbsp;comenzar\u00e1n&nbsp;comenzar\u00e1n a tributar el Impuesto a las Ganancias desde el 1\u00b0 de julio&nbsp;a partir de salarios netos de&nbsp;$2.909.507, tal como hab\u00eda anticipado&nbsp;\u00c1mbito. As\u00ed lo determina el \u00edndice de ajuste semestral por IPC del tributo, que&nbsp;subi\u00f3 16,8%, seg\u00fan inform\u00f3 el&nbsp;INDEC.Eso implica que&nbsp;el salario bruto m\u00ednimo&nbsp;para ese mismo caso &hellip;<\/p>\n","protected":false},"author":4,"featured_media":9957,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9956","post","type-post","status-publish","format-standard","has-post-thumbnail","","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ganancias y Monotributo: los nuevos pisos, escalas y cuotas\u00a0desde julio - RADIO LLANURA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fmllanura.com\/?p=9956\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ganancias y Monotributo: los nuevos pisos, escalas y cuotas\u00a0desde julio - RADIO LLANURA\" \/>\n<meta property=\"og:description\" content=\"Los&nbsp;trabajadores en relaci\u00f3n de dependencia solteros y sin hijos&nbsp;comenzar\u00e1n&nbsp;comenzar\u00e1n a tributar el Impuesto a las Ganancias desde el 1\u00b0 de julio&nbsp;a partir de salarios netos de&nbsp;$2.909.507, tal como hab\u00eda anticipado&nbsp;\u00c1mbito. As\u00ed lo determina el \u00edndice de ajuste semestral por IPC del tributo, que&nbsp;subi\u00f3 16,8%, seg\u00fan inform\u00f3 el&nbsp;INDEC.Eso implica que&nbsp;el salario bruto m\u00ednimo&nbsp;para ese mismo caso &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fmllanura.com\/?p=9956\" \/>\n<meta property=\"og:site_name\" content=\"RADIO LLANURA\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-16T15:17:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-16T15:17:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fmllanura.com\/wp-content\/uploads\/2026\/07\/monotributo-cambios-708x440-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"708\" \/>\n\t<meta property=\"og:image:height\" content=\"440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"llanura\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/fmllanura.com\/wp-content\/uploads\/2026\/07\/monotributo-cambios-708x440-1.jpg\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"llanura\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/fmllanura.com\/?p=9956\",\"url\":\"https:\/\/fmllanura.com\/?p=9956\",\"name\":\"Ganancias y Monotributo: los nuevos pisos, escalas y cuotas\u00a0desde julio - RADIO LLANURA\",\"isPartOf\":{\"@id\":\"https:\/\/fmllanura.com\/#website\"},\"datePublished\":\"2026-07-16T15:17:24+00:00\",\"dateModified\":\"2026-07-16T15:17:25+00:00\",\"author\":{\"@id\":\"https:\/\/fmllanura.com\/#\/schema\/person\/dd4b4843c2293cd8d5995d115dbd5e96\"},\"breadcrumb\":{\"@id\":\"https:\/\/fmllanura.com\/?p=9956#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/fmllanura.com\/?p=9956\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/fmllanura.com\/?p=9956#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/fmllanura.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ganancias y Monotributo: los nuevos pisos, escalas y cuotas\u00a0desde julio\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/fmllanura.com\/#website\",\"url\":\"https:\/\/fmllanura.com\/\",\"name\":\"RADIO LLANURA\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/fmllanura.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/fmllanura.com\/#\/schema\/person\/dd4b4843c2293cd8d5995d115dbd5e96\",\"name\":\"llanura\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/fmllanura.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/f6ee1541937ff3e68dac011173779bde?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/f6ee1541937ff3e68dac011173779bde?s=96&d=mm&r=g\",\"caption\":\"llanura\"},\"url\":\"https:\/\/fmllanura.com\/?author=4\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ganancias y Monotributo: los nuevos pisos, escalas y cuotas\u00a0desde julio - RADIO LLANURA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fmllanura.com\/?p=9956","og_locale":"es_ES","og_type":"article","og_title":"Ganancias y Monotributo: los nuevos pisos, escalas y cuotas\u00a0desde julio - RADIO LLANURA","og_description":"Los&nbsp;trabajadores en relaci\u00f3n de dependencia solteros y sin hijos&nbsp;comenzar\u00e1n&nbsp;comenzar\u00e1n a tributar el Impuesto a las Ganancias desde el 1\u00b0 de julio&nbsp;a partir de salarios netos de&nbsp;$2.909.507, tal como hab\u00eda anticipado&nbsp;\u00c1mbito. 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