Overview
- On Friday, July 3, 2026 ARCA published two resolutions: RG 5874, which took effect on publication and widens the health plan, and RG 5873, a new regime for companies in concurso or bankruptcy that starts on July 15, 2026.
- RG 5874 extends the special payment plan from just inpatient facilities to all health providers, creates a new registral code 533 for the sector and renames the scheme “Plan Especial Sector Salud - Obligaciones vencidas al 31/05/2026”; the deadline to join was pushed to October 30, 2026.
- RG 5873 replaces the prior regime for insolvent firms and broadens who can apply by including debtors, responsible co-payers and certain third parties such as buyers or continuators of businesses in crisis.
- Both regimes set firm financing rules: up to 120 monthly installments for tax, customs and social-security debts, up to 60 for personal contributions and with a financing rate equal to 50% of the statutory penalty interest; monthly payments must be at least ARS 50,000 and large plans face extra conditions like limits on dividend payments.
- Access will require an active CUIT, a constituted electronic tax address, submitted tax returns and a CBU for debit, while the rules explicitly exclude items such as most social-security fund contributions, ART quotas and certain export reimbursements and bar applicants whose responsible parties have final convictions for tax or customs crimes.