Overview
- ARCA published Resolución General 5876/2026 on Monday, July 20, moving the deadline to present the 2025 Ganancias declaración jurada to August 27 while leaving the payment of the resulting saldo due on July 27.
- Taxpayers must estimate and pay the saldo by July 27 before filing, which forces many to generate a VEP and creates cash‑flow pressure for individuals and small businesses.
- Advisers warned that paying before filing risks losing benefits tied to the 'inocencia fiscal' regime unless taxpayers submit careful estimates and, if needed, a rectificativa declaration in August and accept interest on any shortfall.
- ARCA postponed the first 2026 anticipo to mid‑September with staggered dates by CUIT ending (Sept. 14, 15 and 16) and concurrently published new monotributo scales and opened recategorización until August 5.
- Practitioners said affected taxpayers should get a preliminary pre‑liquidation from their accountants, consider short‑term financing or ARCA plans of payment, and use rectificative filings to protect legal benefits if final balances differ.