Overview
- ARCA published Resolución General 5916/2026 on Monday, removing income and patrimony caps and extending eligibility to many more taxpayers for the simplified Ganancias declaration.
- The new rule makes fiscal residence in Argentina the main condition for stay in the regime and expressly exempts the requirement for the 2025 filing year.
- Large national taxpayers and certain public officials may use the simplified channel only to file and pay without gaining the regime’s liberatory effects or presumption benefits and will be coded 661 in ARCA’s registral system while other adherents use code 639.
- Taxpayers who already filed 2025 under the general regime can submit a new simplified declaration or a rectification until the special presentation deadline of October 30, 2026, but late payers must cover interest that began accruing after the July 27 payment date.
- Critical gaps remain: the UIF must issue an 'antecedent favorable' rule by its legal deadline of November 2, 2026 to clarify treatment of nonbanked funds, and practitioners warn that unresolved API, application and technical definitions create implementation risk and support calls for a deadline extension.