New Regulations for Offsetting Taxes

The Argentine Tax Authority (ARCA) issued General Resolution 5753/2025 on September 5, 2025, repealing General Resolution 1658 and introducing new regulations regarding tax offsetting of tax liabilities against tax credit balances.

As before, taxpayers may request offsetting tax liabilities against their tax credit balances arising from a different kind of tax. However, once this General Resolution becomes enforceable, offsets will also be allowed for “substitute taxpayers” (responsables sustitutos) to pay their tax liabilities in such capacity. This was expressly forbidden in General Resolution 1658.

This is the case, for example, of Argentine companies who must pay Personal Asset Tax for both foreigners residing in Argentina and Argentine individuals who own part of the company’s stocks or shares. Through this new regulation, ARCA has accepted the criterion recently stated in Memorandum No. IF-2025-81198813-APN-DNI#MEC, issued by the Argentine Tax Directorate (see our article on it here).

The tax offsetting can be requested through the Tax Account System (Sistema de Cuentas Tributarias) and, if there are any observations or inconsistencies, the system will inform them. For tax offsetting procedures regulated by specific rules, the offsetting will continue to be requested by filing form F 798.

Additionally, General Resolution 5753 establishes that, in the case of tax credit balances arising from tax returns with due dates before January 1 of the fifth year before the date on which the taxpayer intends to use them, the tax offset will only be allowed if ARCA marks such tax credit balances as viable. This will happen if the statute of limitations has not expired for said tax credit balances, pursuant to article 4, last paragraph, of General Resolution 2463, introduced by General Resolution 5764.

General Resolution 5753 entered into force on September 6, 2025.