Without stocks, how to return the perception on purchase of dollars

Taxpayers wonder how it looks after the release of the stocks, the return of the 30% reception of profits on the purchase of dollars

04/15/2025 – 08: 07hs

Many taxpayers wondered in the last hours How is the return of the perception of 30% of the income tax on the purchase of dollars, after the release of the exchange stocks and the lifting of this tax burden.

How is the return of the perception on purchase of dollars

Last Monday, the General Resolution (ARCA) 5672/2025 was published in the Official Gazette, which introduced modifications with respect to the regime of perception of taxes on profits and about personal goods in relation to the purchase of foreign currency, recalls Noelia Girardi, of the Lisicki study, Litvin & Abelovich, and precise:

With scope exclusively for human persons, the perception of both taxes was eliminated when buying foreign currencies. This implies that individuals can buy dollars or other currencies, either to save or other purposes, without being applied the debit for the perceptions that previously governed.

In addition, the purchase of currencies is already enabled so that it can be made through banks without suffering tax surcharges.

However, the Purchases in dollars made abroad will continue to be subject to the perception regimewithout modifications at the moment.

In this regard, The return request procedures are still openfor the perceptions suffered during 2024, whose application could begin on January 1 of this year. Today, it is possible to manage the return by the discounted sums the previous year.

As for the perceptions applied for 2025, as well as those that are applied in the remainder of the year, the return request may be made only in 2026.

How employees ask for the return

Employees in dependency relationship that pay profits are going to Load perceptions in the SIRADIG For the employer to return them in the annual statement made by the company, between April and May.

The return will be only Until the amount of earning retentions on salary: That is, that an employee who retained for $ 1,000 and has dollar perceptions for $ 1,500, the employer will only return up to $ 1,000 and, for the rest, he must request the return to Ark.

If the person had no retentions In income tax, you will not have the return through your employer, but must resort to the return mechanism On the Ark website, loading the expenses month per month, subject to the body returning in 2025. This also applies to monotributists.

What is the process of monotributistas

Those who have suffered perceptions and are not taxpayers of taxes to personal gains or goods will request the return entering with fiscal key level 2 or higher than the application “return of perceptions”, and a affidavit must be charged through F. 1746 (web form) for each monthly period.

In it “My Retentions” Servicetaxpayers can see the perceptions suffered by the purchase of foreign currency or purchases of passages and acquisitions abroad.

• These amounts must be reflected in the “perception return” service For the taxpayer to confirm them, but if there are perceptions that do not appear in the list, they can be loaded manually.
• Depending on the type of taxpayer in question, It has different code of retention suffered.
• In order to make the application, the perceptions suffered have to be the previous year.
• Arca pays an interest in the delay In returning the perceptions and, in turn, on that interest, carry out a retention of profits with a single account to account
• The interest is from the moment the application was made until it pays it, and In 2024 it was 3.1%.
• He compensation interest charged by ark is higher that the rate usually uses to return to taxpayers
• The Returns is governed by the average passive rate of the BCRA, average of 3%, and ark raised the 7%compensation rates.
• In addition, the exchange rate is frozen at the time the operation is performed. For example, in the purchase of a plane ticket, the user pays that perception when paying the total acquisition. In this way, it is already known what is the amount that will return the body the following year.

With the drop in the stocks, the request for return of the perception of 30% of income tax on the purchase of dollars in 2024 remains open and, compared to those of 2025, will be requested as of January 1, 2026.