SF: Companies may now also seek a reduction beginning with the third advance payment, under the updated agency rules.
Argentina’s tax and customs agency (ARCA) announced on 27 October 2025 that it has modified the parameters for companies to request a reduction in their advance income tax payments.
The measure establishes that companies may request a reduction:
- Starting with the first advance payment, when the total amount due exceeds the estimated tax liability by more than 40%.
- Starting with the third advance payment, when the total amount due exceeds the estimated tax liability by more than 25%.
- Starting with the fifth advance payment, in all other cases.
Furthermore, the minimum amounts that determine whether a reduction request will be subject to special controls have been updated. For taxpayers of high tax significance, the threshold for the calculation base is increased to USD 250 million, while for all others, it remains USD 200 million.
Starting in March 2027, these amounts will be updated annually in accordance with the variation in the Consumer Price Index (CPI) published by INDEC.
In this way, the agency provides greater flexibility in requesting reductions by adjusting the parameters to the current economic context, promoting greater equity and administrative efficiency.
