Argentina: Córdoba Sets Rules for Financial Entities Joining Family Debt Relief Program

On 15 September 2026, the Córdoba Ministry of Economy published Resolution No. 87/2026 (Letter D), providing the operational regulations for Law No. 11,137 (Provincial Family Debt Relief and Reorganization Program). The resolution regulates Articles 4, 5, and 8 of the law, establishing eligibility criteria for families to access the program, adhesion requirements for financial entities and credit card issuers, and the mechanisms for registration, information reporting, and operational control. The resolution approves Annex I containing the mandatory Adhesion Agreement Model that entities must execute to participate.

Key Takeaways

  • Structured Adhesion Process: Financial entities must submit formal adhesion requests and execute the standardized Agreement Model (Annex I) to participate in the debt relief program and access the 0% Gross Income tax benefit.
  • Eligibility Verification Framework: The resolution defines clear criteria for family beneficiaries, requiring entities to implement verification controls before restructuring eligible debts.
  • Reporting and Control Obligations: Participating entities face ongoing reporting duties to the tax administration, ensuring transparency and proper monitoring of the fiscal benefits granted under the program.

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