Overview
- The first 2026 recategorization window remains open until February 5 through ARCA’s website or mobile app for taxpayers whose parameters changed in 2025.
- Categories are determined using 12‑month totals for gross income, electricity use, floor space, annual rents and unit price limits, with the highest‑impact parameter setting the bracket.
- ARCA is now showing payments credited in platforms and e‑wallets in its “Nuestra Parte” portal, signaling data that taxpayers should weigh when reviewing their status.
- New limits and monthly amounts apply from February 1 based on INDEC’s July–December 2025 CPI, with Category A capped at $10,277,988 and Category K at $108,357,084 and total dues ranging from $42,386.74 to $1,381,687.90 for services.
- The agency can recategorize by default or exclude for unbacked operations under Law 24.977, impose fines up to 50% of the integrated tax and pension contribution, notify within 10 business days after the window closes and allow a formal response.