Tax Losses Payment Facilities: News on Deadlines and Rates

Through General Resolution 5788/2025, published in the Official Gazette on November 14, 2025, the Argentine Tax Authority (ARCA) amended General Resolution 5684/2025 regarding the deadline to adhere to the installment payment plan and the applicable financing interest rate.
 

Regarding the deadline:
 

The Resolution amends article 4 of General Resolution 5684 and establishes that the deadline to adhere is extended until December 30, 2025.

Regarding 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 the general deadline (December 30, 2025), or the last day of the fifth month following the due date for payment of the respective tax return, whichever occurs later.

• The deadline to request the refinancing of plans under the terms of General Resolution 5742 is also extended until Decembre 30, 2025, for those taxpayers who have informed ARCA of their decision to apply the inflation adjustment of tax losses until September 1, 2025.

Regarding the financing interest rates:
 

• The Resolution reduces them to 1% per month for those taxpayers who adhere between November 17–30, 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 (with the exception provided in General Resolution 5788 regarding adhesions made between November 17–30, 2025).