Buenos Aires Tax Agency Launches Debt Moratorium Opening Nov. 3 Under Resolution 461/2025

The regime allows taxpayers to regularize city taxes due through August 31, 2025, covering Ingresos Brutos, ABL, real estate taxes and vehicle registration fees. Plans include cash settlement or up to 48 installments with a 2% monthly financing rate for general taxpayers and 3% for large taxpayers, and a minimum installment of $5,000. Early cash adhesion grants up to 100% interest forgiveness for general taxpayers, with declining relief over time and smaller condonations for installment plans. Debts in court can be included under procedures that suspend case deadlines and lift precautionary measures, and criminal action is suspended on adhesion and extinguished on full payment. Enrollment is online through AGIP with Clave miBA Level 3 and automatic debit, the window opens November 3 and is reported to run into January 2026, with AGIP empowered to extend it by up to 90 days.