Law 27,799, published on 2 January 2026, significantly raises monetary thresholds under Argentina’s Tax Criminal Regime, revises procedural penalties and limitation periods, and introduces a simplified income tax sworn statement regime for eligible individuals.
Argentina has enacted Law 27,799, introducing extensive amendments to the Tax Criminal Regime under Law No. 27,430 and the Tax Procedure Law (Law No. 11,683) together with related changes to civil, commercial and social security legislation. Published in the Official Gazette on 2 January 2026, the law is characterised by a substantial recalibration of all monetary thresholds used to define criminal conduct, penalties and compliance tests, alongside procedural reforms and a new simplified income tax regime.
The legislation entered into force on the date of its publication.
Tax Criminal Regime: offence-specific thresholds
Law 27,799 revises the thresholds that define the configuration of criminal tax offences as follows:
- Article 1 – Simple tax evasion:
The minimum amount of evaded tax required for the offence of basic tax evasion is increased from ARS 1.5 million to ARS 100 million. - Article 2(a) – Aggravated tax evasion (most serious cases):
The threshold for aggravated evasion involving particularly serious circumstances is increased from ARS 15 million to ARS 1 billion. - Article 2(b) and (c) – Aggravated tax evasion (specific aggravating factors):
Thresholds applicable to aggravated evasion involving certain modalities or means are increased from ARS 2 million to ARS 200 million. - Article 2(d) and Article 3 – Other aggravated evasion and related offences:
Thresholds are increased from ARS 1.5 million to ARS 100 million. - Article 4 – Improper appropriation of taxes withheld or collected:
The threshold triggering criminal liability is increased from ARS 100,000 to ARS 10 million. - Article 5 – Social security resource evasion or misappropriation:
The minimum amount required to constitute the offence is increased from ARS 200,000 to ARS 7 million. - Article 6(a) – Aggravated social security offences:
The threshold is increased from ARS 1 million to ARS 35 million. - Article 6(b) and (c) – Other aggravated social security offences:
Thresholds are increased from ARS 400,000 to ARS 14 million. - Article 7 – Offences relating to undue tax benefits or refunds:
The relevant threshold is increased from ARS 100,000 to ARS 3.5 million. - Article 10 – Formal or accessory criminal tax offences:
Thresholds are increased from ARS 500,000 to ARS 20 million, and from ARS 100,000 to ARS 3.5 million, depending on the conduct involved.
These thresholds are also used as reference amounts in other parts of the legislation, including to determine whether discrepancies are considered “significant”.
Criminal complaints and extinction of proceedings
Criminal complaints will not be filed for offences under Articles 1, 2, 3, 5 and 6 where the evaded, misappropriated or unduly obtained amounts, plus interest, are paid unconditionally and in full before a complaint is lodged. This relief is available once per taxpayer.
Where criminal proceedings have already been initiated, they will be extinguished if the outstanding amounts, interest and an additional 50% surcharge are paid within 30 business days of notification of the criminal charge. Certain general grounds for extinguishing criminal actions under the Criminal Code are expressly excluded for these offences.
Tax Procedure Law: penalty and infringement thresholds
Law 27,799 also raises thresholds applicable to administrative infringements and formal non-compliance, including:
- Article 38 – Failure to comply with formal obligations:
Fines increased from ARS 200 to ARS 220,000, and from ARS 400 to ARS 440,000. - Unnumbered article after Article 38 – Aggravated formal infringements:
Thresholds increased from ARS 5,000 to ARS 5 million, and from ARS 10,000 to ARS 10 million, with additional tiers at ARS 1.5 million, ARS 10 million, ARS 11 million and ARS 22 million. - Article 39 – Obstruction, resistance or non-cooperation:
Penalties increased from ARS 150 to ARS 150,000, from ARS 2,500 to ARS 2.5 million, and from ARS 45,000 to ARS 35 million. - Subsequent unnumbered provisions after Article 39 – Other procedural infringements:
Thresholds set at ARS 500,000, ARS 15 million, ARS 45 million, ARS 67.5 million, ARS 13.5 million and ARS 22.5 million, with a maximum threshold increased to ARS 10 billion. - Article 40 – Daily and range-based fines:
Increased to ARS 20,000 per day, and ranges revised to ARS 200,000 to ARS 7.5 million.
Limitation periods and “significant discrepancy” tests
For limitation and audit purposes, a “significant discrepancy” is deemed to exist where:
- The adjustment results in a difference of at least 15% compared with the amount declared;
- The difference exceeds ARS 100 million (the Article 1 tax evasion threshold), or the relevant Article 5 threshold for social security matters; or
- The adjustment arises from the use of fraudulent invoices or documentation.
These tests apply across tax, refund and social security contexts.
Simplified sworn statement regime thresholds
The law introduces a simplified income tax sworn statement regime for resident individuals and undivided estates with:
- Total annual income up to ARS 1 billion;
- Total assets up to ARS 10 billion; and
- Exclusion of taxpayers classified as large national taxpayers.
Where the simplified return is accepted and paid on time, the tax obligation for the period is deemed satisfied, subject to the same discrepancy thresholds and exclusions for fraud.
Indexation
All monetary thresholds in the Tax Criminal Regime and in Titles I and II of the law will be adjusted annually from 1 January 2027 based on changes in the Purchasing Power Unit (UVA).
