Payment Facilities Related to Tax Losses: News on Deadline

Through General Resolution 5775/2025, published in the Official Gazette on October 22, 2025, the Argentine Tax Authority (ARCA) amended General Resolution 5684/2025 regarding the deadline to adhere to the installment payment plan in specific cases.

In this regard, ARCA established that for income tax returns in which tax losses were computed at historical values, corresponding to fiscal years ending between December 2024 and November 2025 inclusive, the deadline to adhere is extended until November 28, 2025, or the last day of the fifth month following the due date for payment of the respective tax return, whichever occurs later.

It should be noted that through General Resolution 5767/2025, ARCA had previously extended the deadline to adhere to the payment plan for cases not covered by this new resolution, also until November 28, 2025.

This installment payment plan seeks the regularization of income tax for non-time-barred fiscal periods, in which tax losses from previous years have been "incorrectly" computed.
 

The conditions of the payment plan, according to General Resolutions 5684 and 5742, are:
 

• Payment on account: 2% of the consolidated debt.
• Installments: Up to 36 monthly installments. This maximum is increased to 120 installments for those taxpayers who have notified ARCA of their decision to apply the inflation adjustment of tax losses and who file the amended tax returns at least five days before adhering to the regime.
• Interest rate: the financing interest rate is 50% of the applicable compensatory interest rate at the time of consolidating the plan.