Argentina’s tax authority (ARCA) has announced a payment plan under General Resolution 5684/2025 for tax debts from incorrectly calculated losses on 30 April 2025.
In Argentina, tax losses can be carried forward for up to five years.
ARCA introduced this initiative after it identified several inconsistencies in how these losses were handled, stemming from errors in calculation or updates. These issues resulted in income tax balances carried over from previous fiscal years.
The facility is available for taxpayers who correct past loss miscalculations through amended returns before 1 May 2025 and those submitting tax returns for years ending between December 2024 and November 2025 using historical loss values.
In cases concerning amended tax returns, taxpayers have until 31 July 2025 to join the regime for any eligible tax periods that remain open.
The payment plan requires a 3% advance on the total tax debt, followed by up to 36 monthly instalments with an interest rate of 50% of the compensatory rate. Each installment must be at least ARS 50,000.
The regime applies to taxpayers and responsible parties who have amended their tax returns for fiscal years that ended prior to the date of accession. It also includes taxpayers filing returns for fiscal years ending between December 2024 and November 2025, provided they calculate losses using historical values.
