Overview
- Decree 93/2026 took effect on February 9, activating the voluntary Régimen Simplificado de Ganancias and narrowing ARCA reviews to declared income and permitted deductions, excluding wealth changes, personal spending and bank deposits.
- Timely filing of the pre‑filled return triggers an effect liberatorio that blocks administrative and penal look‑backs, with challenges limited to significant discrepancies such as over 15% tax gaps, threshold breaches or fake invoices.
- Penal thresholds rise to ARS 100 million for simple evasion and ARS 1,000 million for aggravated cases, the statute of limitations drops from five to three years, and most infractions can be resolved by paying the debt.
- Bank reporting floors move so transactions up to ARS 10 million per month do not auto‑report to ARCA; funds must be routed through the financial system at the origin or destination, with cash still allowed for real‑estate purchases, and banks signal readiness to receive deposits.
- ARCA will issue complementary rules (including RG 5820/2026), reports about 23,000 early registrants, updates fines but requires prior reminders with potential 50% reductions, and warns monotributistas must join the RSG to use undeclared dollars.