Overview
- General Resolution 5774/2025 lets administrative judges grant the IVA exclusion certificate without applying the free‑availability balance test in cases involving state subsidies or reduced IVA rates where no operative refund regime exists.
- The modification applies immediately from its October 21 publication in the Boletín Oficial and reaches procedures already pending resolution, with approved certificates taking effect upon their online publication.
- The same rule adds a residual remedy by allowing applicants to appeal to the Director General under Article 74 after a disconformity is rejected.
- General Resolution 5772/2025 abolishes the RICOI regime that required detailed reporting of international dealings, taking effect for fiscal years closed from May 1, 2025.
- ARCA frames both measures as part of a 2025 simplification drive to avoid information duplication and reduce compliance costs while maintaining oversight and control actions.