Overview
- Decree 923/2025, published in the Boletín Oficial, pushes the regime’s expiration from December 31, 2025 to December 31, 2026.
- Eligible microenterprises, as defined by Law 25.300, can compute up to 30% of the bank debits and credits tax and up to 15% of employer contributions as payments on account, with contributions applied to SIPA.
- The measure remains optional and complementary to Law 27.264, which permits computing 100% of the bank tax as a payment on account of Income Tax.
- The government says the economic conditions that drove the 2023 launch and the 2024 extension persist, underscoring the segment’s role in employment and regional activity.
- A separate measure published the same day extends until July 31 the suspension of new tax collection lawsuits for health companies and nonprofits.