Court Rules 3% Statistical Fee Rate Unconstitutional
A federal court declared decrees that established and extended the 3% statistical fee rate were unconstitutional.
On September 30, 2026, in the case “Industria Metalúrgica Sud Americana I.M.S.A.C.I. v. EN-ARCA-DGA” (Case file CAF 22954/2025), the Federal Court on Administrative Matters ruled that Decrees 901/2021 and 1140/2024 are unconstitutional. These decrees had established and extended the 3% statistical tax rate.
The Court also recognized the claimant company’s right to obtain a refund of the amounts paid in excess of the 0.5% rate. Further, it held that interest must accrue from the date on which the lawsuit was filed until complete payment.
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