The Municipality of Concordia, through the Revenue Directorate, informs about tax updates, new exemptions, and a new regime for small taxpayers of the Commercial municipal tax.
Regarding the measures taken, applied, and to be developed, both the Tax Code and the Tax Ordinance were approved unanimously by the Deliberative Council. Likewise, both regulations were circulated to all registered accounting advisors through the Professional Council of Economic Sciences of Entre Ríos.
Increases in the minimums of the General Real Estate municipal tax and Sanitary Services municipal tax: During the year 2024, the minimum amounts established in the 2024 Tax Ordinance approved on December 7, 2023, prior to the devaluation of December of that year and the months of high inflation in the first semester, were charged. The ordinance had established an 80% increase compared to the previous year. Despite this, the municipality made the effort to charge the same values throughout the year 2024, having had the authority to update them in accordance with the Tax Ordinance, and made an increase in valuations in line with the province of Entre Ríos of 146%, despite the fact that inflation had been 211.4% in 2023.
Regarding the year 2025, given that the valuations to determine the Provincial Real Estate Tax have not yet been published, it was considered pertinent to increase the valuations for the year 2025 by 140%, in equal proportion to the increase in the minimums of said municipal taxes established in the Tax Ordinance for the year 2025 approved by the Deliberative Council No. 38,539 (Official Gazette of 12/19/2024).
It is important to highlight that for this year, a better discount of 15% was arranged for the General Real Estate municipal tax for the payment of each installment before the first due date. With these measures, the average increase of the General Real Estate municipal tax is around 122%.
On the other hand, it is important to make it known that until February 28, the possibility of adhering to a Special Debt Regularization Plan exclusive to the General Real Estate municipal tax will be available, where 50% of the interest for late payment is waived as long as the debt is regularized in a single payment, or 30% if it is consolidated into 3 installments with automatic debit.
New Regime for Small Taxpayers of Commercial municipal tax: With the New Tax Code, Ordinance No. 38,538 (Official Gazette of 12/18/24) and the new Tax Ordinance for the year 2025, No. 38,539 (Official Gazette of 12/19/2024), a new regime for small taxpayers of Commercial municipal tax was approved, which allows those residents who are registered in the Simplified Regime for Small Taxpayers of the Revenue and Customs Control Agency (ARCA – formerly AFIP) in category A thereof to join.
Thanks to this new regime, there are already 1,000 new residents who were able to switch to this special regime by only paying a 70% increase compared to what they were paying in 2024. The previous regime was very limited and only a small number of taxpayers could access it. Those interested in joining can do so at the Revenue Directorate offices located on the ground floor of the Civic Center.
NEW EXEMPTIONS
With the objective of promoting development and employment in our city, based on the new Municipal Tax Code, Ordinance No. 38,538 (Official Gazette of 12/18/24), the following new exemptions were established for the Commercial municipal tax:
a) Rentals of properties for commercial use up to 200 square meters.
b) Hotel activity linked to tourism, as a result of new investments developed in establishments located within the jurisdiction of Concordia, during the first three (3) years from the start of the activity.
c) Hourly parking activity within the radius of the Metered Parking, as a result of new investments, during the first three (3) years from the start of the activity.
Likewise, based on Ordinance No. 38,529, approved by the Deliberative Council, exemptions from the Commercial municipal tax and General Real Estate municipal tax were established for 5 years, with the possibility of extending them, for those Knowledge Economy companies located in the city.
EXPANSION OF THE TAX BASE
The Revenue Directorate has been working tirelessly to expand the tax base. In 2024, inspections tripled compared to the previous year. Information is constantly cross-referenced with ATER, detecting a significant registry of taxpayers not registered for the Commercial municipal tax, who are being notified and subjected to inspection.
Among those verified are all types of potential taxpayers, from small to large companies such as financial institutions, electronic platforms, among others.
PUBLIC LIGHTING
Starting from the Tax Reform, it was possible to establish a cap on the cost of public lighting in order to provide relief to taxpayers, benefiting more than 2,000 micro, small, and medium-sized enterprises.
Currently, and until March 31, registration is open for commercial users to enjoy a 50% exemption from said tax, provided they meet the requirements established in the Tax Ordinance. The procedure is done online from the Commercial municipal tax sworn statement submission module.
UPCOMING UPDATES
As Mayor Francisco Azcué has stated in his management balance speech on December 21, what has been achieved so far is not permanent, and work will continue to lower the tax burden. The year 2025 has just begun, and work will continue with the Deliberative Council and intermediate organizations on structural changes to improve the situation of our city in pursuit of equity and fiscal balance.
Regarding the measures taken, applied, and to be developed, both the Tax Code and the Tax Ordinance were approved unanimously by the Deliberative Council. Likewise, both regulations were circulated to all registered accounting advisors through the Professional Council of Economic Sciences of Entre Ríos.
Increases in the minimums of the General Real Estate municipal tax and Sanitary Services municipal tax: During the year 2024, the minimum amounts established in the 2024 Tax Ordinance approved on December 7, 2023, prior to the devaluation of December of that year and the months of high inflation in the first semester, were charged. The ordinance had established an 80% increase compared to the previous year. Despite this, the municipality made the effort to charge the same values throughout the year 2024, having had the authority to update them in accordance with the Tax Ordinance, and made an increase in valuations in line with the province of Entre Ríos of 146%, despite the fact that inflation had been 211.4% in 2023.
Regarding the year 2025, given that the valuations to determine the Provincial Real Estate Tax have not yet been published, it was considered pertinent to increase the valuations for the year 2025 by 140%, in equal proportion to the increase in the minimums of said municipal taxes established in the Tax Ordinance for the year 2025 approved by the Deliberative Council No. 38,539 (Official Gazette of 12/19/2024).
It is important to highlight that for this year, a better discount of 15% was arranged for the General Real Estate municipal tax for the payment of each installment before the first due date. With these measures, the average increase of the General Real Estate municipal tax is around 122%.
On the other hand, it is important to make it known that until February 28, the possibility of adhering to a Special Debt Regularization Plan exclusive to the General Real Estate municipal tax will be available, where 50% of the interest for late payment is waived as long as the debt is regularized in a single payment, or 30% if it is consolidated into 3 installments with automatic debit.
New Regime for Small Taxpayers of Commercial municipal tax: With the New Tax Code, Ordinance No. 38,538 (Official Gazette of 12/18/24) and the new Tax Ordinance for the year 2025, No. 38,539 (Official Gazette of 12/19/2024), a new regime for small taxpayers of Commercial municipal tax was approved, which allows those residents who are registered in the Simplified Regime for Small Taxpayers of the Revenue and Customs Control Agency (ARCA – formerly AFIP) in category A thereof to join.
Thanks to this new regime, there are already 1,000 new residents who were able to switch to this special regime by only paying a 70% increase compared to what they were paying in 2024. The previous regime was very limited and only a small number of taxpayers could access it. Those interested in joining can do so at the Revenue Directorate offices located on the ground floor of the Civic Center.
NEW EXEMPTIONS
With the objective of promoting development and employment in our city, based on the new Municipal Tax Code, Ordinance No. 38,538 (Official Gazette of 12/18/24), the following new exemptions were established for the Commercial municipal tax:
a) Rentals of properties for commercial use up to 200 square meters.
b) Hotel activity linked to tourism, as a result of new investments developed in establishments located within the jurisdiction of Concordia, during the first three (3) years from the start of the activity.
c) Hourly parking activity within the radius of the Metered Parking, as a result of new investments, during the first three (3) years from the start of the activity.
Likewise, based on Ordinance No. 38,529, approved by the Deliberative Council, exemptions from the Commercial municipal tax and General Real Estate municipal tax were established for 5 years, with the possibility of extending them, for those Knowledge Economy companies located in the city.
EXPANSION OF THE TAX BASE
The Revenue Directorate has been working tirelessly to expand the tax base. In 2024, inspections tripled compared to the previous year. Information is constantly cross-referenced with ATER, detecting a significant registry of taxpayers not registered for the Commercial municipal tax, who are being notified and subjected to inspection.
Among those verified are all types of potential taxpayers, from small to large companies such as financial institutions, electronic platforms, among others.
PUBLIC LIGHTING
Starting from the Tax Reform, it was possible to establish a cap on the cost of public lighting in order to provide relief to taxpayers, benefiting more than 2,000 micro, small, and medium-sized enterprises.
Currently, and until March 31, registration is open for commercial users to enjoy a 50% exemption from said tax, provided they meet the requirements established in the Tax Ordinance. The procedure is done online from the Commercial municipal tax sworn statement submission module.
UPCOMING UPDATES
As Mayor Francisco Azcué has stated in his management balance speech on December 21, what has been achieved so far is not permanent, and work will continue to lower the tax burden. The year 2025 has just begun, and work will continue with the Deliberative Council and intermediate organizations on structural changes to improve the situation of our city in pursuit of equity and fiscal balance.