16/07/2026 06:28 - Economia
In Argentina, taxpayers face an annual deadline of July 27 to file their tax returns for Income Tax (Ganancias), Personal Property Tax (Bienes Personales), and the Cedula Tax. Because the legislative process for the new 'Fiscal Innocence' reform won't be completed in time, the government is creating alternative mechanisms to provide legal certainty.
On July 16, Argentina's Minister of Economy, Luis Caputo, will meet with renowned tax specialists to finalize the reform project. The official presentation to the public is scheduled for the following week via a press conference.
A drop in tax collection during June ruled out another extension of the deadlines, meaning taxpayers must pay their outstanding balances on time. To ease the transition, a promising idea has emerged: the Simplified Tax Button.
The bill introduces fundamental reforms to the simplified tax declaration regime (Law 27.799), with projected effects for fiscal periods starting from January 1, 2025. Tax consultant Marcos Felice detailed the most relevant changes:
Income limits (under 1 billion ARS) and wealth limits (under 10 billion ARS) to access the regime are eliminated. Eligibility will depend exclusively on not being classified as a 'large national taxpayer' by ARCA.
A new filter is added: even if the percentage difference exceeds 15%, it will not be considered a significant discrepancy if the absolute amount does not exceed 5,000,000 ARS (equivalent to 5% of the threshold for the Tax Penal Regime).
If a taxpayer files an amended return within 15 business days of being notified of a liquidation or resolution, and cancels the balance with interest, the difference will not count as a significant discrepancy.
The burden of proof to evaluate discrepancies falls exclusively on ARCA. The agency can only use information declared by the taxpayer, data from its systems, or third-party information. Subjective valuations will have no probative value.
ARCA issued an internal rule prioritizing the presumption of accuracy. If a taxpayer filed Form 2711 before an audit began, control actions over previous fiscal periods (2024 and earlier) must be dismissed, unless a significant discrepancy is detected.
The bill also clarifies that joining the regime does not halt procedures already initiated. However, it offers an incentive: taxpayers who cancel or regularize adjustments will be exempt from penalties for omission and fraud.
The project seeks to build a balance between incentivizing adherence, formalizing operations, and preserving audit powers. It strengthens the regime for those without open audits or with low economic significance differences, providing greater legal security for taxpayers.
Sources: iProfesional, La Voz, La Izquierda Diario
Alfredo S. Quiroga
