This month culminates the optional Substitute Tax regime for final FUT taxes (ISFUT) established by Law 21,210 of 02.24.2020.
Until the last business day of the month of April 2022, First Category Tax taxpayers who maintain a balance of profits generated as of December 31, 2016 (FUT) pending withdrawal, remittance or distribution as of December 31, 2021, may qualify. to ISFUT paying a fee of 30%.
The First Category Tax credit is deducted against said tax, and may be withdrawn later, with preference.