Overview
- ARCA published Resolution General 5875/2026 on Tuesday creating a digital regime to finance tax, customs and social security debts due through June 30, 2026, and opened adhesions via the Mis Facilidades portal until October 30, 2026.
- Micro and small companies, monotributistas and registered nonprofits may finance general obligations in up to 18 equal monthly installments and retentions in up to nine, subject to a 5% payment to consolidate the debt and a 2.75% monthly financing rate.
- Medium firms face shorter terms and higher up-fronts and the resolution lists explicit exclusions such as anticipos, certain VAT on foreign services, ART quotas and obligations already under other plans, and it bars access for those with final convictions for tax or customs crimes.
- The plan sets a minimum of $50,000 for each installment and for the down payment and imposes automatic caducity if a taxpayer misses two installments within 60 days, after which ARCA may start judicial collection.
- Separately, ARCA opened the monotributo recategorization window through August 5 and will publish new inflation-adjusted scales after INDEC’s June CPI, so contributors with changed activity must update their category or risk automatic reclassification.