Fiscal Innocence Law Now Regulated

Decree 93/2026, published in the Official Gazette on February 9, 2026, regulates the simplified income tax regime established in the Fiscal Innocence Law 27799. The Decree also incorporates clarifications regarding the amendments introduced to the Tax Criminal Regime and Law 11683.

1. Simplified Regime

1.1. Taxpayers may enroll in the simplified regime for tax periods beginning on or after January 1, 2025, pursuant to the procedure the Argentine Tax Authority (ARCA) established in General Resolution 5820/2026. ARCA must issue a digital certificate of enrollment to prove admission to the regime.

The Decree also establishes the mechanism through which taxpayers who have opted into the regime must confirm every year that they comply with the legal requirements for remaining in it or that they want their withdrawal.

1.2. Taxpayers opting for the simplified regime must conduct their transactions exclusively through the channels authorized by the Argentine Central Bank (BCRA) and the Argentine Securities Commission (CNV). Compliance with such use may be verified at the origin or destination of the relevant transaction, and all these concepts are defined in the Resolution. Furthermore, through General Resolution 1108/2026, the CNV adapted its regulatory framework to the provisions of the Law and its regulations.

Likewise, the Decree provides that financial institutions and other entities subject to Law 25246 must consider the certificate of enrollment in the regime as a positive background factor when identifying and monitoring transactions.

1.3. The simplified method will consist of a sworn statement that ARCA will pre-load, with the information available in its systems and provided by third parties and responsible parties (considering the gross income of the period and the computable deductions in accordance with the income tax law and its regulations). The taxpayer may modify, confirm, and submit this statement.

1.4. The release after payment will remain, unless ARCA verifies an omission in the income declaration, the calculation of an improper deduction, and/or the use of fraudulent invoices or documents (defining each of the causes) and detects a significant discrepancy. In this case, ARCA will challenge the sworn statement.

1.5. The burden of proof to demonstrate there exists a significant discrepancy under article 40 of the Law is ARCA’s.

The Decree further provides that, for such purposes, ARCA will not consider as a “significant discrepancy” differences between the original tax return and the spontaneous amended return the taxpayer files before the notification of an intervention order. The same will apply to an amended tax return filed before being notified of the ex-officio tax assessment in cases where fraudulent invoices or documents have been used.

1.6. Failure to submit the simplified tax return or to pay the corresponding sums will cause losing the exonerative effect of payment and the presumption of accuracy the regime establishes.

1.7. The Decree establishes that, if the ex-officio tax assessment challenging the tax return is annulled, revoked, or otherwise rendered ineffective by a final or consented administrative or judicial decision favorable to the taxpayer, the presumption of accuracy for the affected tax periods will be reinstated, and the verification and audit of those periods will be deemed unjustified.

1.8. Finally, GR 5820/2026 provides that, when ARCA detects noncompliance with any of the requirements for enrolling in the regime and/or for its ratification in future periods, it will send a notification for the taxpayer to submit a defense within 15 days and provide the necessary supporting documentation. ARCA will order the exclusion from the regime through an administrative act notified to the taxpayer’s electronic tax address.

2. Statute of limitations for tax assessments

The Decree also clarifies matters related to the amendments introduced by the Law to the statute of limitations, particularly regarding the methods for settling the balance of the tax return and the definition of a “significant discrepancy.” ARCA’s General Instruction 3/26 specifies in which cases, with respect to ongoing statute of limitations at the time the Law entered into force, the reduced term—three years for taxes governed by the Tax Procedure Law and five years for social security contributions—applies.

3. Tax Criminal Regime

The Decree established that the monetary threshold established in Title I of the Law will apply to assess the existence of criminal offenses under the Tax Criminal Regime committed before the Law became enforceable. On the other hand, for offenses committed after the Law became enforceable, the applicable threshold will be the one in force at the time the offense of was committed.
 

4. Calculation of fines for breaching formal duties

Regarding the penalties for formal noncompliance under the Tax Procedure Law, the Decree establishes that fines corresponding to breaches committed before the Law became enforceable will be settled according to the amount in force at the time of the infraction. However, fines related to breaches committed after its entry into force will be calculated based on the amount in force at the time of payment.