Payment Facilities Related to Tax Losses Extended

Through General Resolution 5767/2024, published in the Official Gazette on October 1, 2025, the Argentine Tax Authority (ARCA) extends the deadline to adhere to the installment payment plan regime established through General Resolution 5684/2025 (as amended).

The new deadline for adhering to the regime extends until November 28, 2025. In turn, ARCA extended the deadline to request the refinancing of plans in accordance with the conditions established in General Resolution 5742/2025 also until November 28, 2025.

It should be noted that the deadline for adhering to the installment payment plan regarding tax returns for fiscal years ending between December 2024 and November 2025, inclusive, has not been modified. In this regard, General Resolution 5684 provides that applicants may adhere until the last day of the fifth month following the due date for payment of the corresponding tax return.

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.