On 24 September 2026, the Córdoba Tax Administration (Rentas Córdoba) published Normative Resolution No. 37/2026, which regulates Law No. 11,137 establishing the Provincial Family Debt Relief and Reorganization Program. The resolution defines how financial institutions adhering to the program must declare revenues subject to the special zero-percent aliquot for the Gross Income Tax (Impuesto sobre los Ingresos Brutos). It also establishes specific activity codes and fiscal treatments to ensure proper identification and recording of the tax benefits granted under the family debt relief initiative. The measure connects with Ministry of Economy Resolution No. 87-D/2026 and the original Normative Resolution No. 1/2023.
Key Takeaways
- Zero-Percent Gross Income Tax Rate: Revenues derived from loans restructured under the Family Debt Relief Program are taxed at 0% for Gross Income Tax purposes, providing direct fiscal relief to participating financial entities.
- Mandatory Registration and Coding: Adhering financial entities and credit card issuers must use newly defined activity codes and fiscal treatments to correctly report exempt revenues and claim the benefit.
- Operational Compliance Framework: The resolution integrates with existing regulatory architecture (Resolution 1/2023 and Ministry Resolution 87/2026), requiring entities to update their reporting systems for SIFERE Web declarations.
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