Tax Reforms in the Province of Buenos Aires

The Tax Law 15558 of the Province of Buenos Aires was published in the provincial Official Gazette on December 15, 2025. This new law defines and modifies the provincial tax framework for the upcoming 2026 fiscal year, and introduces repeals, substitutions, and incorporations in the Tax Code Law 10397, its Consolidated Text of 2011, and its amendments. The purpose of the Law is to update tax and procedural regulations.

Among the main amendments, the Law modifies the conditions for jointly-liable parties—such as members of corporate management bodies—to be exempt from liability. From now on, parties must prove that the failure to pay taxes is not subjectively attributable to them.

Previously, they had to prove that they had requested the necessary funds from taxpayers to comply with the payment and that taxpayers had placed them in a situation that made it impossible for them to comply.

Regarding fines, especially in relation to formal breaches, the parameters considered for their graduation have been increased.

Likewise, the minimum amount to appeal before the Provincial Tax Court was raised to ARS 20 million.

On the other hand, the Law authorizes the tax authority of the Province of Buenos Aires (ARBA) to periodically publish lists of taxpayers and parties liable for the taxes it collects, detailing outstanding obligations and breaches, as well as motor vehicles and recreational or sports vessels for which they are fiscally responsible. Law 1558 also vests ARBA with the power to publish lists of those who have been criminally charged for offenses under the tax criminal regime. In turn, the Law repeals provisions that authorize ARBA to establish payment facilities for taxes, interest, and fines, as well as summary procedures for offsetting or allocating amounts derived from erroneous electronic payments.

Regarding Gross Income Tax, one of the most significant changes applies to digital services provided by non-resident entities. The Law eliminates the concept of “significant digital presence,” which used to be verified based on certain parameters established in art. 184 bis of the Tax Code. This means that, from now on, a taxable activity will be deemed to exist when the foreign provider has “digital presence,” and this will be considered verified when the recipient is domiciled, located, or incorporated in this provincial jurisdiction. Further, the Law updates the list of digital services subject to the tax.

Similarly, the Law repeals art. 184 ter, which focused on non-resident entities’ provision of online gambling services and established certain parameters to determine a “significant digital presence.” From now on, these services are subject to the rules of art. 184 bis, mentioned in the previous paragraph.

Another relevant amendment is the substitution of the last paragraph, subsection c) of article 207, related to exemptions from the tax on financial income.

The reform eliminates the Gross Income Tax exemption for gross income obtained by financial entities (Law 21526) from transactions involving securities, bills, bonds, obligations, and other instruments issued and to be issued by the federal government, maintaining the exemption for these entities only for identical transactions when the instruments are issued by the provinces, the City of Buenos Aires, and municipalities:

(*) “Securities, bills, bonds, obligations, and other instruments issued and to be issued in the future by the federal government, provinces, the City of Buenos Aires, and municipalities, as well as the income generated by them and/or stabilization or monetary adjustment corrections.”

Although the amendments to the Tax Code were approved as part of the 2026 Tax Law, which will take effect on January 1, 2026, the elimination of the Gross Income Tax exemption for financial entities will not automatically take effect on January 1, 2026. Its implementation will depend on regulations issued by the Province of Buenos Aires Executive Branch.