On 30 September 2026, the Argentine Supreme Court of Justice (CSJN) delivered its ruling in “Pérez, Juan c. AFIP s. recurso de hecho” (Case No. 14.892/2025), interpreting Article 17 of Law 26.860 (Voluntary Declaration of Assets Regime). The Court held that the one-year suspension of the statute of limitations for tax assessment, described in the law as having “general character,” applies exclusively to taxpayers who effectively adhered to the 2016-2017 tax amnesty program. The decision resolves a circuit split among federal appellate courts and closes a window of uncertainty for non-participating taxpayers facing time-barred assessments.
Key Takeaways
- Narrow Interpretation: The Court adopted a teleological reading, stating the suspension’s purpose was to allow the tax administration sufficient time to verify amnesty declarations, not to extend assessment powers universally.
- Impact on Pending Cases: Taxpayers who did not join the amnesty can now raise prescription defenses against assessments issued after the original limitation period expired, potentially invalidating millions in contested tax debts.
- Precedential Value: The ruling establishes a binding precedent for all lower courts and binds ARCA’s internal review boards, requiring them to dismiss assessments time-barred under the pre-amnesty limitation periods for non-participants.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement