On 30 September 2026, the Argentine Supreme Court of Justice (CSJN) issued a landmark ruling interpreting Article 17 of Law 26.860, which governs the suspension of the statute of limitations for tax offenses during the 2024-2025 amnesty window. The Court held that the one-year general suspension of prescription periods applies exclusively to taxpayers who effectively adhered to the blanqueo (tax amnesty) regime. Taxpayers who did not regularize their position cannot invoke the suspension to shield themselves from time-barred assessments, reinforcing the principle that procedural benefits are conditional on substantive compliance.
Key Takeaways
- Conditional Suspension Confirmed: The suspension of the criminal and administrative statute of limitations is not automatic; it operates only for those who filed the voluntary disclosure and paid the corresponding special tax, closing a loophole that non-participants attempted to exploit.
- Retroactive Assessment Exposure: Taxpayers outside the amnesty now face immediate exposure to assessments for fiscal years 2018-2023, as the prescription clock resumed running on 31 December 2025 without the one-year pause.
- Precedent for Future Amnesties: The decision establishes a binding interpretative precedent that procedural grace periods in future tax regularization laws will be strictly tied to effective participation, guiding both legislative drafting and compliance strategies.
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