Law 18.083 of 12/27/006 which allowed the differentiation of Social Security contributions.

Law 18.083 of 12/27/006 modified the tax system, establishing a comprehensive income tax system, introducing, among other changes, the Personal Income Tax. Law 18341 of 08/30/008 modified the IRPF by introducing the possibility for IRPF taxpayers to settle on the basis of the family nucleus. In order to exercise the option to be taxed as a family nucleus, both members of the family nucleus must be 1) resident individuals, 2) spouses subject to the marital partnership regime or cohabitants legally recognized by Law No. 18246, 3) exercise the option only for income derived from work and 4) none of the members may be taxpayers of IRAE, IRNR, IMEBA or IASS.