On December 26, 2025, the Senate of the Argentine Nation approved the “Fiscal Innocence Law” (the “Law”), which introduces amendments to the Tax Criminal Regime (Law No. 24,769), the Tax Procedures Law (Law No. 11,683), and the Argentine Civil and Commercial Code, and also creates a Simplified Sworn Statement Regime, with the aim of redefining the criminal and administrative treatment of tax infringements.
With respect to the Tax Criminal Regime, the Law amends the following provisions:
I. Update of the economic thresholds constituting the objective condition of punishability for the configuration of the different forms of the offense of tax evasion:
a) Simple Tax Evasion: the threshold is increased from one million five hundred thousand pesos (ARS 1,500,000) to one hundred million pesos (ARS 100,000,000).
b) Aggravated Tax Evasion: the threshold is increased from fifteen million pesos (ARS 15,000,000) to one billion pesos (ARS 1,000,000,000). In addition, the thresholds for aggravating circumstances involving the use of intermediaries and the fraudulent use of tax benefits are increased to two hundred million pesos (ARS 200,000,000), and the threshold for the use of false or sham invoicing is increased to one hundred million pesos (ARS 100,000,000).
c) Evasion of Social Security Contributions: the threshold is increased from two hundred thousand pesos (ARS 200,000) to seven million pesos (ARS 7,000,000).
II. Expansion of the grounds for extinguishing criminal action in the following cases:
a) When the amounts corresponding to the obligations are fully and unconditionally paid, together with the applicable interest and fines, prior to the filing of the criminal complaint.
b) When criminal proceedings have already been initiated in connection with these offenses, criminal action shall be extinguished if the evaded obligations are paid together with the corresponding interest and fines, plus an additional amount equal to 50% of the total sum, within thirty (30) business days following notification of the criminal charge.
With regard to the Tax Procedures Law, the Law increases the amount of the sanctions applicable in cases of failure to file tax returns within the general deadlines established by the tax authorities, as well as for violations of laws and decrees of mandatory compliance in tax matters.
The provisions of the Law entered into force on January 2, 2026.
