Santa Fe: Important update to the Gross Income Withholding and Collection Regime (RG 15/97)

The Provincial Tax Administration (API) of Santa Fe published a relevant update to the Regime of Withholdings and Collections of Gross Income (RG 15/97) .

The regulation introduces new tax automation criteria, updates minimum amounts, and redefines the scope of agents, taxpayers, and digital operations.

Main changes introduced by the standard

The update aims to simplify the operation of the system, reduce administrative costs, and strengthen control over provincial tax compliance.

New PARP register: how the rates are determined

The Register of Withholding and Collection Rates (PARP) is incorporated, which centralizes the definition of the applicable rates.

• The API automatically assigns one of 23 tax rates , based on the taxpayer's tax behavior .

  
  

• Non-compliance or debts generate higher rates , which are mandatory for the agent.

  
  

• The register is valid for one month , so the systems must be updated periodically.

  
  

• Subjects not included are subject to maximum rates :

  • 5% withholding tax

  • 6% in perceptions

    
    

New minimum amounts for applying withholdings and collections

The regulation raises the thresholds with the aim of preventing the fragmentation of tax collection.

Operation	Minimum amount	Scope
General withholding	$650,000	Commercial payments in general
Special withholding (art. 1 inc. j)	$180,000	Specific sectors
General perception	$360,000	It is not perceived below this value
Meat perception	$650,000	Meat sector operations

Who ceases to be a collection agent

Billing parameters for acting as an agent have been updated:

• Revenue in Santa Fe: $3 billion

• Total revenue: $3.5 billion

  
  

Companies that cease to exceed these amounts must expressly request deregistration through the SIAT system.

If this is not done, the API can presume continuity as an agent.

Common practices and operations in the digital economy

The criteria for habitual use are redefined, with a direct impact on marketplaces and payment platforms:

• 3 monthly operations

• $30,000 accumulated per month

  
  

When this criterion is met, the platform must begin withholding , even if the seller is not formally registered.

Impact on taxpayers under the Multilateral Agreement

The rule reinforces the principle of territoriality:

• Perceptions: only apply if the coefficient in Santa Fe is greater than 0.10 or if the taxpayer is direct.

  
  

• Withholdings: the PARP rate is applied to the payment. To avoid withholdings on the total, CM taxpayers must submit Form 1276 Web , declaring the base attributable to Santa Fe.

  
  

Exceptions and safeguards tools

The regime maintains mechanisms to prevent excessive tax credits:

• Certificates of non-withholding , when the assigned rate generates financial distortions.

  
  

• Form 1276 Web , to declare reduced rates or exemptions that have not yet impacted the monthly register.

Brinta and compliance with the Gross Income tax regime in Santa Fe

Changes in the withholding and collection system require continuous updating of registers, correct application of rates, and operational control .

Brinta helps automate this management with traceability, order and continuous tax compliance .

Talk to our team and manage Gross Income in Santa Fe without friction.