Overview
- The government published Decreto 406/2026 in the Boletín Oficial on June 1, 2026, making exemptions effective for gains and rent income accrued from January 1, 2026.
- The decree exempts individuals and undivided estates from the income tax on rents for properties used as a primary family home and on results from property sales.
- It defines 'casa‑habitación' as a single, family, permanently occupied dwelling and treats presumed rental value and actual leasing differently for eligibility.
- The regulation removes numerical caps and covers amounts for furniture, accessories and services, and it explicitly extends the sale exemption to assignment of purchase commitments (boletos de compraventa).
- The text bars companies from deducting rents paid to individual landlords, a change that triggered questions from tax specialists even after ARCA confirmed tenants keep the 10% rental deduction and could prompt administrative appeals or litigation.