Overview
- ARCA published guidance on Oct. 28 saying taxpayers who already adhered, paid the balance and filed the simplified return do not need to take more steps.
- The agency ruled that convalidation is an exceptional, one‑time requirement only for people who joined under Decree 353/25 and still show registration code 618.
- If a taxpayer with code 618 does not convalidate by the Oct. 30, 2026 deadline ARCA will treat the simplified option as withdrawn and the person will return to the general Ganancias regime under RG 5916/2026.
- Taxpayers can check their status by logging into ARCA’s Sistema Registral with CUIT and Clave Fiscal to see whether their 2025 characterization is 618 (needs convalidation), 639 (no further step) or 661 (treatment without benefits).
- Professional bodies have asked ARCA for a deadline extension and experts warn that convalidating may mean accepting the new Inocencia Fiscal II rules while UIF guidance on the treatment of undeclared foreign cash remains pending.