The Official Gazette published Law 27,826 on 9 October 2026, formally enacting Inocencia Fiscal II after three weeks of legislative approval limbo. The law introduces a comprehensive tax regularization framework covering omitted obligations for Income Tax, VAT, Minimum Presumed Income Tax, and employer Social Security contributions accrued through 31 December 2025. Critically, the statute defers operational details to ARCA regulatory resolution, creating a compliance vacuum for practitioners advising on immediate adhesion. The law also restructures the Simplified Income Tax Regime (Régimen Simplificado de Ganancias), raising eligibility thresholds and modifying payment mechanics.
Key Takeaways
- Immediate Legal Effect, Deferred Regulation: While Law 27,826 is legally effective upon publication, ARCA has 30 calendar days to issue the implementing resolution defining adhesion forms, payment schedules, and the digital platform for voluntary disclosures, leaving a temporary procedural gap.
- Tiered Penalty Reduction Structure: The amnesty offers a sliding scale: 90% penalty reduction for adhesions filed within 30 days of publication (by 8 November 2026), 70% for the subsequent 60 days, and 50% thereafter until the final deadline of 31 March 2027.
- Simplified Regime Overhaul: The new Simplified Income Tax Regime consolidates Monotributo and Autónomos categories into a single unified regime with annual billing caps of ARS 1.2 billion, a fixed monthly tax quota replacing progressive brackets, and optional quarterly VAT settlement for qualifying small taxpayers.
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