Overview
- Resolution 538/25 formalizes a graduated schedule: for general taxpayers, 100% interest condonation applies to lump-sum payments made by January 9, then 70% from January 10–31, with installment plans offering 70% then 50% reductions.
- For large taxpayers, the benefit is 70% for lump-sum payments through January 9 and 60% from January 10–31, while installment plans grant 60% then 40% reductions.
- The regime covers debts due through August 31, 2025 on Ingresos Brutos, ABL, real estate and vehicle taxes, including cases in administrative or judicial stages, with surcharges, fines and up to 100% of interest eligible for condonation.
- Enrollment remains open through January 31, 2026, with payment in full or up to 48 installments at monthly financing rates of 2% for general taxpayers and 3% for large taxpayers, and a minimum installment of $5,000.
- Taxpayers must enroll via the AGIP portal using Clave miBA Nivel 3, with direct payment available through a Boleta Única for ABL, real estate and vehicle tax debts up to $200,000, and AGIP may extend the adhesion period once by up to 90 days.