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Buenos Aires Opens Tax Moratorium With Full Interest Forgiveness for Early Cash Payoff

Enrollment begins on AGIP’s portal, covering debts overdue through August 31, 2025.

Overview

  • The regime is active today, with La Nación and El Cronista reporting it runs through January 31, 2026, while TN lists January 3, 2026.
  • Paying in cash within the first 30 days grants 100% interest forgiveness, and installment plans extend up to 48 months with progressive reductions.
  • The program covers Ingresos Brutos, ABL/Property Tax, and Vehicle Tax debts overdue through August 31, 2025, and excludes collection agents, bankruptcies without continuity, prior discounted plans, and those convicted of tax or public administration crimes.
  • Taxpayers with debts in court can adhere; judicial timelines pause, precautionary measures are lifted, and penal action is extinguished upon full cancellation.
  • Enrollment is online via the AGIP Portal del Contribuyente using Clave miBA Level 3 and a CBU for auto-debit, and TN reports financing of 2% monthly for general taxpayers and 3% for large taxpayers with a ARS 5,000 minimum installment.