Overview
- ARCA opened the six‑month recategorization period that runs through August 5, 2026, and taxpayers must review their activity for July 1, 2025–June 30, 2026 before confirming a category.
- The agency will publish updated monotributo scales after INDEC finalizes June inflation, which reports and analysts say could be under 2% for the month and imply a roughly 16% half‑year adjustment.
- Under Resolución General 4614/2019 payment platforms must report every sale made by links or QR and must report account movements or month‑end balances above set thresholds, providing ARCA with detailed transactional data.
- ARCA’s controls count total credits to bank and digital accounts without distinguishing origin, which has driven contested automatic recategorizations and prompted tools such as a 'botón de disconformidad' and a digital appeals route.
- Taxpayers notified of an oficio recategorization have 15 business days to appeal via Presentaciones Digitales by uploading a PDF and evidence, and they face sanctions that can equal 50% of the integrated tax and social contribution unless they act or recategorize voluntarily before notification.