Overview
- ARCA issued Resolution General 5890/2026 on Tuesday extending the 2025 Income Tax (Ganancias) declaration presentation to September 22, 2026 while the payment deadline for any balance remained July 27, 2026.
- The same resolution postponed the first 2026 advance payment for Ganancias to September 24, 2026, creating separate dates for filing and for the already-closed payment window.
- The Executive’s amendment bill known as Inocencia Fiscal II (Dictamen 0006-PE-2026) is before Congress and would remove objective income and wealth caps, bar officials and large taxpayers from regime benefits, tighten the test for a “discrepancia significativa,” and extend legal protections for ‘fondos del colchón’ until December 31, 2027.
- Implementation tensions persist because ARCA has been running verifications and opening probes under the law’s original wording — including applying a 15% discrepancy threshold that can strip presumption protections — prompting accountants and professional bodies to request more clarity and time.
- The delay gives taxpayers and advisers breathing room but could change who can opt into the simplified DJS, how audits are triggered, and whether sizeable undeclared dollar holdings are mobilized into the formal economy if Congress approves the proposed fixes.