Argentina

On 2 October 2026, the Argentine Congress enacted amendments to the Income Tax Law (Ley de Impuesto a las Ganancias) affecting retirees and pensioners for the 2026 fiscal year. The changes modify the non-taxable minimum (mínimo no imponible), adjust deduction thresholds for medical expenses, and introduce a streamlined process for taxpayers who have previously filed

During the IDEA Colloquium on 2 October 2026, Finance Secretary Pablo Quirno affirmed Argentina’s commitment to aligning its tax framework with OECD standards, stating “we have to play by the world’s rules.” This declaration signals accelerated implementation of BEPS Action Items, including Country-by-Country Reporting (CbCR), mandatory disclosure rules (MDR), and the Global Anti-Base Erosion (GloBE)

Effective 1 October 2026, Decree 789/2026 formally launched the Régimen de Incentivo a la Minería e Inversiones (RIMI), a companion framework to the existing Régimen de Incentivo para Grandes Inversiones (RIGI) established under Law 27.742. While RIGI targets projects exceeding USD 200 million with 30-year fiscal stability, VAT acceleration, and customs duty exemptions, RIMI extends

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

The Ministry of Economy released preliminary tax collection data for September 2026 on 1 October, showing a nominal year-on-year increase of 185% in total revenue, driven by high inflation. However, in real terms (deflated by CPI), collection grew only 2.3%, revealing a stagnation in economic activity. VAT receipts rose 3.1% real, while Income Tax fell

On 1 October 2026, the Chief of Cabinet presented a comprehensive roadmap linking the Regime of Incentives for Large Investments (RIGI) with Argentina’s accession process to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). The plan outlines legislative, regulatory, and tax reforms required to meet CPTPP standards, including services liberalization, government procurement transparency, state-owned

The Buenos Aires City Legislature approved the 2027 Budget Law on 1 October 2026, introducing a package of fiscal benefits beyond the previously announced reduction in the Vehicle Patent Tax (Patente de Automotores). The package includes a 15% reduction in the Gross Income Tax (Impuesto a los Ingresos Brutos) rate for small taxpayers (Monotributo local),

On 1 October 2026, Argentina’s Federal Administration of Public Revenue (ARCA) published Resolution General 5582/2026, establishing the operational framework for the Labor Assistance Fund (Fondo de Asistencia Laboral – FAL) created under the 2026 Labor Reform. The regulation mandates that employers calculate, withhold, and remit FAL contributions starting with the November 2026 payroll period, with

On 30 September 2026, ARCA issued Resolution General 5580/2026, updating procedural rules for the Criminal Tax Regime (Régimen Penal Tributario) under Law 24.769. The resolution refines the criteria for granting the dispensa de denuncia (waiver of criminal complaint) and the extinción de la acción penal (extinction of criminal action) when taxpayers regularize outstanding obligations before

On 30 September 2026, ARCA released Interpretative Circular 12/2026 detailing the methodology for calculating “significant discrepancy” (discrepancia significativa) under the dual-track Fiscal Innocence regime introduced by the 2026 Tax Reform (Law 27.743). The circular distinguishes between Fiscal Innocence I (automatic regularization for minor omissions) and Fiscal Innocence II (discretionary relief for larger discrepancies subject to