On November 26, 2025, the Office of the Inspector General of Justice (“IGJ”) issued General Resolution No. 6/2025 (the “Resolution”), which provided for the extension and expansion of the exceptional regime for the regularization of accounting filings established by IGJ General Resolution No. 4/2025.
This measure falls within the IGJ’s functions as the authority in charge of registration and oversight, and aims to allow the regularization of the filing of financial statements and corporate documentation that were pending before the agency.
Among the key aspects of the Resolution, it establishes the extension of the regularization deadline until June 30, 2026, as well as the inclusion, within the existing exceptional regime, of documentation corresponding to fiscal years closing on December 31, 2025.
The subjective scope of the extension includes corporations, limited liability companies subject to Article 299, subsection (2), of the General Companies Law, foreign companies registered pursuant to Article 118, third paragraph, of said law, as well as civil associations and foundations.
The Resolution entered into force on November 27, 2025.
