On 29 October 2026, Argentina’s tax authority ARCA officially extended the filing deadline for the 2025 fiscal year Income Tax (Impuesto a las Ganancias) declarations. The original deadline of 31 October 2026 has been pushed to 15 December 2026 for individual taxpayers and 30 November 2026 for corporate entities. The extension follows widespread requests from professional accounting associations citing system instability in the new “Inocencia Fiscal II” digital platform and delays in receiving third-party information returns. Late filing penalties are suspended until the new deadlines, though interest on unpaid balances continues to accrue at the monthly rate of 3.5%.
Key Takeaways
- Staggered Deadlines: Individuals gain 45 additional days (to 15 December), while corporations receive 30 days (to 30 November), reflecting differing compliance complexity.
- Digital Platform Issues: The “Inocencia Fiscal II” system experienced 40% downtime during peak October filing periods, prompting the extension to prevent mass penalty assessments.
- Withholding Certificate Delays: Employers and financial institutions faced delays issuing 2025 withholding certificates (Form 1359), preventing taxpayers from accurately computing final liabilities.
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