Argentina’s tax authority (ARCA) has regulated a special regime under the Fiscal Innocence Law II, reducing fines by 50% for eligible SMEs, non-profit organisations, and individuals for certain obligations incurred between 2 January and 8 October 2026. Taxpayers must fulfil outstanding formal obligations by 18 December 2026 to qualify.
Argentina’s tax authority (ARCA) announced, on 12 November 2026, that it has set the rules for the special regime that reduces fines for small and medium-sized enterprises, non-profit organisations, and individuals.
The regime comes from the Fiscal Innocence Law II (Law 27.826). It cuts fines by 50% for obligations that matured on or after 2 January 2026 and were incurred before 9 October 2026.
What taxpayers must do
General Resolution 5927/2026 sets the conditions for the benefit. Taxpayers must fulfil the formal obligations they missed, which led to the fines, by 18 December 2026. No other steps are required.
Cases already under review
Some taxpayers face fines that are under administrative, contentious-administrative, or judicial review. These taxpayers must also file a presentation by 18 December 2026, inclusive. They file it through the “Digital Presentations” web service, choosing the procedure “Special benefit of reduction of fines, Law 27.826.”
The filing must identify the fine. It should include the number of the summary, resolution, or instrument that set or applied the sanction, along with any other details that identify the case.
Earlier, Argentina’s tax authority (ARCA) introduced changes to the simplified income tax return regime for individuals under the “Fiscal Innocence II” Law (Law No. 27.826), aiming to facilitate access to simplified tax filing.
