Overview
- ARCA formalized Resolución General 5876/2026, moving the 2025 Ganancias filing deadline to August 27 while keeping the payment deadline on July 27 and publishing procedures for early payment.
- Taxpayers who must pay before filing can use a Volante Electrónico de Pago (VEP), a payment plan, or a digital compensation process to meet the July 27 deadline.
- Minister Luis Caputo will present the Inocencia Fiscal II bill to Congress on Wednesday, July 22, proposing to remove the 2025 income and patrimony caps and to allow rectifications without automatic loss of simplified‑regime benefits.
- The split calendar forces taxpayers to estimate and prepay a balance, creating cash‑flow pressure and legal risk if later reconciliations show higher tax due; ARCA also postponed the first 2026 anticipo to September 14–16 to ease timing.
- More than 330,000 taxpayers have already adhered to the simplified regime and about 170,115 have filed, and accountants’ warnings helped prompt the administrative prórroga and the legislative fixes that now move to Congress.