Overview
- Resolución General 5759/2025 was published in the Boletín Oficial on Sept. 23 and takes effect on Sept. 26.
- Eligible debts include obligations generated after the insolvency filing with due dates up to two years from that date.
- The plan allows up to 18 monthly instalments with financing at the official interés resarcitorio, currently 2.75% per month under Resolución 823/2025.
- Access requires an upfront payment by category: 0% for small taxpayers, micro and small firms and nonprofits, 1% for Medianas Empresas Tramo 1, and 3% for Medianas Empresas Tramo 2 and other contributors.
- ARCA raised the minimum amount for down payments and instalments across the regime from ARS 2,000 to ARS 50,000, and each taxpayer may request one plan per type of obligation.