Overview
- A resolution published in the Boletín Oficial on October 30 allows residents with earnings from overseas investments, rentals, dividends, crypto and CEDEARs, and billing to foreign clients to join the simplified system.
- Under the regime, ARCA calculates liabilities from its databases and the taxpayer reviews, accepts, or disputes the proposed assessment without filing a detailed asset statement.
- El Cronista reports that Decree 767/2025 also permits simplified returns to include foreign-source income, with specific conditions to be set by ARCA.
- The government plans to reintroduce a bill that would cap eligibility at ARS 1,000 million in annual income and ARS 10,000 million in net assets and establish a 15% discrepancy threshold for reviews or sanctions.
- Adoption since the June launch remains low, with 12,700 enrolled out of more than 1.7 million eligible taxpayers.