Overview

• Resolution General 5742, effective August 1, extends the adhesion window for Income Tax debt plans from July 31 to October 31, 2025, with special extensions for fiscal years ending through November 2025.
• The required down payment on consolidated debts falls from 3% to 2%, and taxpayers may include outstanding fines in their installment agreements.
• A new category of “sujetos con manifestación de actualización” must declare by August 4 their intent to apply inflation adjustment to losses in order to access up to 120 monthly installments.
• Enrollment under the revised regime opens August 12, 2025, and refinancing of existing plans for updated-loss taxpayers becomes available from September 2 without an additional down payment.
• ARCA designed the expanded payment options to widen compliance and reduce pending litigation over inflation-linked tax losses.