Overview
- ARCA published Resolución General 5851/2026 in the Boletín Oficial on Friday, May 22, 2026, resetting submission and payment deadlines for 2025 Impuesto a las Ganancias, Bienes Personales and Impuesto Cedular to July 27 and setting informative returns due July 31.
- The postponement applies to natural persons and undivided estates under both the general regime and the new Régimen de Declaración Jurada Simplificada and entered into force on publication with the signature of ARCA executive director Andrés Edgardo Vázquez.
- ARCA said the change responded to formal requests from professional associations and accounting firms that raised technical and operational difficulties under the original mid-June calendar; Economy Minister Luis Caputo had discussed the issue with tributarists before the move.
- The simplified regime targets taxpayers with up to $1,000 million in annual income and up to $10,000 million in total patrimony, uses prefilling from ARCA data and grants an 'efecto liberatorio' that limits future investigations for taxpayers who present and pay on time.
- Registrations for the simplified regime have climbed rapidly to more than 80,000 by mid-May from roughly 5,800 in February, but officials say the eligible pool could exceed one million taxpayers and further operational clarifications will be needed ahead of the July deadlines.