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Buenos Aires Tax Agency Launches Debt Moratorium Opening Nov. 3 Under Resolution 461/2025

The offer features scaled interest forgiveness that increases with earlier payment.

Overview

  • The regime allows taxpayers to regularize city taxes due through August 31, 2025, covering Ingresos Brutos, ABL, real estate taxes and vehicle registration fees.
  • Plans include cash settlement or up to 48 installments with a 2% monthly financing rate for general taxpayers and 3% for large taxpayers, and a minimum installment of $5,000.
  • Early cash adhesion grants up to 100% interest forgiveness for general taxpayers, with declining relief over time and smaller condonations for installment plans.
  • Debts in court can be included under procedures that suspend case deadlines and lift precautionary measures, and criminal action is suspended on adhesion and extinguished on full payment.
  • Enrollment is online through AGIP with Clave miBA Level 3 and automatic debit, the window opens November 3 and is reported to run into January 2026, with AGIP empowered to extend it by up to 90 days.