Overview
- Taxpayers can log in with CUIT and tax password, select fiscal year 2025, and choose RG 4815 perceptions under the refund service to file month by month.
- Eligible applicants include individuals not registered for Income Tax and/or Wealth Tax under specific cases tied to codes 217 and 219, as well as some salaried workers.
- The regime excludes items such as medications, books, educational platforms, overland transport to neighboring countries, and certain research or civil‑protection purchases.
- User reports note highly variable crediting timelines, ranging from weeks to prolonged delays, and some portals still show December 2025 as not yet enabled.
- Separately from the 2025 refunds, ARCA is ending the 30% perception on many dollar card purchases starting January 2, 2026, though services linked to tourism paid in pesos remain subject to the surcharge.