La Rioja: New Extraordinary Contribution on Turnover Tax

Law 10907, published in the Official Gazette of the Province of La Rioja on October 6, 2026, creates a new extraordinary and enforceable contribution, the proceeds of which will be allocated to the Food Management Solidarity Fund and earmarked for the La Rioja Food Program. The Province had established a contribution with a similar structure in 2024, which we discussed in a previous newsletter.

The contribution applies to all taxpayers registered for Turnover Tax in the Province of La Rioja whose income attributable to such jurisdiction in each advance payment period is equal to or exceeds ARS 2 billion, whether under the local regime or the Multilateral Agreement regime. For purposes of determining whether the minimum threshold is met, income derived from exempt or non-taxable activities must also be included.

The new levy will be calculated as 25% of the determined Turnover Tax, without deductions, and will be payable with the advance payments corresponding to September through December 2026.

The Provincial Tax Authority is empowered to administer, collect, and audit the contribution, as well as to issue supplementary regulations establishing filing deadlines, due dates, payment methods, and other aspects related to its collection.

Although the law was published on October 6, 2026, it establishes that the contribution must also be paid with the September 2026 advance payment, whose due date falls after the publication of the law.

The structure of the extraordinary contribution created through Law 10714 remains substantially unchanged. However, it does introduce certain differences, including an increase in the threshold for applicability. Under the previous regime, taxpayers were subject to the contribution when their taxable base reached ARS 200 million per advance payment period. The new law raises this threshold to ARS 2 billion.

The creation of a tax distinct in nature from the Turnover Tax may give rise to challenges regarding its compatibility with constitutional principles.