Argentina’s ARCA has expanded access to the simplified income tax return regime by removing income and asset limits, allowing large national taxpayers and public officials to opt in under restricted conditions, and introducing specific rules for 2025 tax returns.
The Argentine tax authority (ARCA) has announced changes to the simplified income tax return regime for individuals introduced by the so-called “Fiscal Innocence II” Law (Law No. 27.826). The aim is to make filing easier for individuals who want to use the simplified method. The changes are regulated by General Resolution No. 5916/2026, published on 26 October 2026.
The resolution removes the income and asset thresholds that previously restricted eligibility, extends the regime to large national taxpayers, and establishes specific rules for the treatment of public officials. It also clarifies that a missing bank transaction alone will not result in a taxpayer’s exclusion from the regime.
Access no longer depends on income or assets
Law No. 27,826 drops the income and asset requirements for joining and staying in the regime. More taxpayers can now file their returns through the simplified method, using information that ARCA has already loaded. ARCA keeps its power to verify, audit and control.
The law amends Law No. 27,799, which created the regime. Tax residence in Argentina now stands as the core condition for joining and staying in the system. A taxpayer must keep that residence for the entire tax period covered by the return. The residency rule does not apply to the 2025 tax year. For later periods, it applies in full.
Large taxpayers and public officials can opt in
Large national taxpayers, who were excluded under the original scheme, can now join. They may do so only to file and pay on time. They do not gain the other effects, presumptions or benefits of the regime.
Public officials can make the same choice, with the same limits. ARCA will give both groups a specific status in its Registry System so they can file and pay under the simplified method.
Rules for the 2025 tax year
Taxpayers can opt in for the 2025 tax year until the special filing deadline. They must pay the resulting balance on time. If a difference appears at filing, they can pay it then, along with interest, and the payment still counts as on time.
Taxpayers who already filed and paid their 2025 sworn statement under the general regime can switch. They must file a new sworn statement under the simplified modality by the special deadline. The new filing can replace the earlier declaration, provided ARCA’s conditions and deadlines are met.
