As of 2 October 2026, the Argentine Tax Administration (AFIP) has published updated statistics on the “Fiscal Innocence” regime, a tax regularization program designed to encourage voluntary disclosure of undeclared assets. The report details the number of taxpayers who have adhered to the regime and outlines the final deadline for submitting the simplified sworn declaration (declaración jurada simplificada). This measure is part of the government’s broader strategy to broaden the tax base and improve compliance under Law 27,743. The regime offers reduced penalties and interest for qualifying taxpayers who regularize their fiscal situation before the expiration date.
Key Takeaways
- Adherence Metrics: The Tax Bureau disclosed that over 120,000 taxpayers have joined the program since its launch, representing a significant uptake compared to previous amnesty windows.
- Filing Deadline: The simplified sworn declaration must be completed by 31 October 2026. Taxpayers who miss this deadline lose access to reduced penalty rates and may face standard enforcement actions.
- Compliance Impact: The regime targets both resident and non-resident individuals with undeclared assets held domestically or abroad. Professionals should advise clients on eligibility criteria, asset valuation rules, and the interplay with automatic exchange of information agreements.
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