Special Regime for Certain Tax Return Claims

Resolution 1834/25 of the Ministry of Economy and General Resolution 5792/25 of the Tax Authority have established an optional regime for taxpayers who—as of October 31, 2025—had tax credit balances linked to foreign trade operations and/or export refunds pending payment. The new regime allows these taxpayers to request those amounts to be consolidated and expressed in USD.

For those who opt in, the amount due included in this regime will be converted at the Banco de la Nacion Argentina’s selling exchange rate as of November 18, 2025. From January 1, 2027 on, the resulting credit may be offset against internal or customs taxes or, if that were not possible, returned to the applicant. This option implies waiving accrued interests and/or seeking other administrative or judicial remedies regarding the consolidated amount.

Taxpayers can opt for this option between December 5, 2025, and March 1, 2026. They must indicate the amount they wish to convert or consolidate in USD and the tax periods corresponding to the accrued credits.