On February 9, 2026, Decree No. 93/2026 (the “Decree”) was published in the Official Gazette of the Argentine Republic and entered into force immediately. Through this Decree, the Simplified Tax Return Regime (the “Regime”) for Income Tax, as set forth in Chapter III of Title II of Law No. 27,799, was regulated, and clarifications were introduced regarding the amendments made to the Tax Criminal Regime and to Tax Procedure Law No. 11,683.
Simplified Tax Return Regime
The Decree allows taxpayers to opt into the Regime for fiscal years beginning on or after January 1, 2025, in accordance with the procedure established in General Resolution No. 5820/2026 issued by the Revenue and Customs Control Agency (“ARCA” after its spanish acronym). Once the enrollment is processed, ARCA will issue a digital certificate evidencing admission to the Regime, which must be considered by financial institutions and other entities subject to Law No. 25,246 as a favorable background factor in the identification and monitoring of transactions.
Participants must channel their transactions through the means authorized by the Central Bank of the Argentine Republic (“BCRA”, after its spanish acronym) and the National Securities Commission (“CNV”, after its spanish acronym). This requirement shall be deemed fulfilled when such means are used either at the origin or destination of the transaction, under the conditions established by ARCA.
The simplified tax return will consist of a return pre-filled by ARCA with information available in its systems and provided by third parties, taking into account the gross income for the period and the allowable deductions under the Income Tax Law.
Base Fiscal Period
For the purposes of the Regime, the “base fiscal period” shall mean the period in which the taxpayer, having adhered to or confirmed its continued inclusion in the Regime, has filed the Simplified Tax Return for Income Tax and, where applicable, timely paid the resulting tax.
Discharge Effect of Payment
A taxpayer who has adhered to the Regime, correctly assessed the tax, and timely paid the outstanding balance in favor of the tax authorities shall benefit from the discharge effect of payment with respect to Income Tax for the base fiscal period.
The requirement of “timely payment” shall be deemed satisfied when the tax is fully paid within the applicable due date or when the taxpayer has adhered to an installment payment plan authorized by ARCA for such purpose.
The discharge effect shall remain in force unless ARCA detects a significant discrepancy arising from omitted income, improper deductions, or the use of fraudulent invoices, in which case it may challenge the tax return.
A difference between the original return and a voluntary amended return filed prior to the notification of an audit order shall not be considered a significant discrepancy. The same criterion shall apply to amended returns filed prior to the notification of an official tax assessment in cases involving the use of fraudulent invoices.
Failure to file the simplified tax return or to make the corresponding payment shall result in the loss of the discharge effect.
If an official tax assessment challenging the return is annulled, revoked, or otherwise set aside by a final administrative or judicial decision, the presumption of accuracy of the relevant fiscal periods shall be restored.
Tax Criminal Regime
For the purposes of determining the commission of offenses under the Tax Criminal Regime, the Decree establishes the following distinction:
- events occurring prior to the entry into force of the Law shall be assessed in accordance with the thresholds set forth in Title I thereof;
- events occurring thereafter shall be assessed based on the thresholds in force at the time of their commission.
Penalties for Formal Non-Compliance
Fines for breaches of formal obligations committed prior to the entry into force of the Law shall be determined according to the amounts in force at the time of the infringement. Those corresponding to breaches occurring thereafter shall be calculated based on the amounts in force at the time of payment.
