Overview

• Córdoba’s Decreto 222/2025, published in the Boletín Oficial, opens an exceptional regime for debts due through August 31, 2025, covering provincial taxes, fees and Policía Caminera fines.
• For Córdoba debts accrued through December 31, 2024, interest and surcharge condonation reaches 70% with financing up to 24 installments, while 2025 debts offer 70% for lump-sum payment or 30% in up to three installments.
• Policía Caminera fines in Córdoba receive a specific 50% condonation for lump-sum payment, which does not combine with other reductions, and the plan allows inclusion of judicially managed debts with defined caducity rules.
• Córdoba’s adherence runs online through November 30, 2025, with a 2% monthly financing rate, a minimum installment of ARS 2,000, and payment by automatic debit, card or electronic means.
• Buenos Aires City’s Legislature approved a moratorium effective November 3, 2025, allowing up to 48 installments and up to 100% relief on interest and penalties for ABL, Inmobiliario, Patentes, Ingresos Brutos, Sellos and Publicidad, with AGIP supporting uptake via a WhatsApp assistant and an expanded devolución exprés capped at ARS 10 million per request.