Overview
- ARCA opened the semestral recategorization for small taxpayers from July 15 to August 5, 2026, requiring those with changes in last 12 months of income, rent, premises size or electricity use to review their category in the Portal Monotributo.
- ARCA uses data reported by payment platforms under RG 4614/2019 to cross-check receipts and balances, and it has a ‘botón de disconformidad’ for taxpayers to contest automatic reclassifications.
- If ARCA recategorizes a taxpayer oficio, it notifies via the Domicilio Fiscal Electrónico and taxpayers have 15 business days to appeal using Presentaciones Digitales or face enforced reclassification, collection of differences and possible fines.
- Separately, ARCA published Resolution General 5875/2026 on July 14 to let MiPyMEs, monotributistas and nonprofits regularize debts due by June 30, 2026 with digital adhesion from July 15 through October 30 and financing up to 18 installments with a 5% down payment, 2.75% monthly rate and a $50,000 minimum per installment.
- Taxpayers should check their Portal Monotributo records now, await the final updated scales after the INDEC June inflation release that will define August fees, and consider the new payment plan to manage any retroactive liabilities triggered by platform data cross-checks.