09-10-2026

On October 9, 2026, Law No. 27,826 was published in the Official Gazette, introducing amendments to Law No. 27,799 (the Tax Innocence Law), which established the Simplified Income Tax Return Regime for individuals and undivided estates (hereinafter, the “Regime”).

The main provisions of the law are as follows:

Expansion of the scope of eligible taxpayers: the income cap of $1 billion and the net worth cap of $10 billion, which restricted eligibility for the Regime, have been eliminated.

Enrollment with limited benefits: Large National Taxpayers and public officials (those who hold or have held positions involving a high level of responsibility in any of the three branches of government within the preceding five years) may enroll in the Regime solely for the purpose of filing the simplified tax return and paying the resulting tax balance on time. However, they will not benefit from the presumption of accuracy (“tax audit protection”) or the other benefits afforded by the Regime.

Redefinition of the concept of “significant discrepancy”: a significant discrepancy (which authorizes ARCA to challenge the simplified tax return) will arise where the challenge results in an increase in the tax assessed or a reduction in tax losses equal to or greater than 15% of the amount reported by the taxpayer; where the amount exceeds the threshold established for simple tax evasion under the Tax Criminal Regime (currently AR$100,000,000), or where the discrepancy results from the use of false invoices or the improper inclusion of direct income items. Additionally, a minimum threshold equivalent to 5% of the amount established for simple tax evasion under the Tax Criminal Regime (currently equivalent to AR$ 5,000,000) has been introduced. Amounts below this threshold will not be considered a significant discrepancy, even if they exceed 15%, unless the challenge results from the use of false invoices or the improper inclusion of direct income items.

Presumption of accuracy with respect to VAT: The law clarifies that the non-time-barred VAT periods covered by the presumption of accuracy are those through December of the tax year corresponding to the Income Tax for which the taxpayer elected to apply the Regime. For VAT tax periods that coincide with the tax year for which the simplified tax return is filed, the presumption of accuracy will apply unless the use of false documents or the improper inclusion of direct income items is detected.

Correction through an amended return: for the purpose of determining whether a significant discrepancy exists, ARCA will disregard the difference between the original simplified tax return and the amended return, provided that the amended return is filed within 15 business days of notification of the administrative assessment or ex officio tax assessment, and that the resulting tax balance, together with interest, is duly paid and/or brought into compliance through an applicable regularization mechanism.

Refund mechanism: If the ex-officio tax assessment through which ARCA challenges a simplified tax return on the grounds of a significant discrepancy is annulled, revoked, or otherwise set aside, ARCA must refund the amount paid by the taxpayer, together with interest, within 45 business days of notification of a final or binding administrative or judicial decision in the taxpayer’s favor.

Reduction of penalties for formal violations: A 25% reduction in penalties for formal violations is established for micro, small and medium-sized enterprises (MiSMEs), individuals, undivided estates, and nonprofit entities, provided that they do not qualify as Large National Taxpayers. In addition, these taxpayers will be entitled to a 50% reduction in penalties for formal violations committed between January 2, 2026, and October 8, 2026, provided that the penalties are not final or, if final, remain unpaid .

Introduction of funds into the formal financial system: Taxpayers enrolled in the Regime must channel their transactions through means authorized by the Central Bank of Argentina and/or the National Securities Commission, either at the origin or at the destination of the transaction. This requirement will be deemed satisfied, with respect to funds used to make cash payments in connection with the execution of public deeds that create, modify, declare, or extinguish rights in rem over real property. With respect to all funds used in this manner through December 31, 2027, taxpayers entitled to the presumption of accuracy will be exempt from all civil actions and proceedings for tax and customs offenses, as well as administrative violations. The certificate evidencing enrollment in the Regime must be regarded by reporting entities subject to applicable compliance obligations as a favorable background factor.

Personal Assets Tax: funds introduced into the formal financial system will be deemed to have become part of the taxpayer’s assets on the date the transaction is carried out.

Violations in the agricultural labor sector: the penalty scales for violations related to the National Registry of Rural Workers and Employers (RENATRE) have been updated.

Tax Department
October 2026