Legge sull’innocenza fiscale II: cosa cambia per i contribuenti e le imprese

Argentina has approved a second round of its Fiscal Innocence reform. Law 27,826, published in the Official Gazette in October 2026, amends the Tax Procedure Law and Law 27,799, the first Fiscal Innocence law, with changes to the statute of limitations, fines, the simplified income tax regime and the presumptions the tax authority can use in audits. ARCA has 30 days to issue complementary rules, so some operational details are still pending.

Much of the reform is aimed at individuals, but several changes reach companies too, especially small and medium-sized ones. Here is what changes and what it means in practice.

The main changes at a glance

Statute of limitations and significant discrepancies

The first Fiscal Innocence law shortened the statute of limitations for taxpayers who comply with their obligations, unless the tax authority finds a significant discrepancy. The new law adjusts how that is measured:

• The 15% threshold is now calculated on the assessed tax rather than on the tax payable.
• Adjustments can reduce tax loss carryforwards.
• Amounts improperly credited, such as withholdings or advance payments, count as a significant discrepancy regardless of their size.
• A discrepancy is not considered significant if it does not exceed 5% of the threshold for simple tax evasion.
• An amended return filed within 15 days of a notice from ARCA is disregarded for this purpose, provided the balance and interest are paid.

Lower fines for small and medium-sized taxpayers

Formal fines, the penalties for failures such as late information returns, are reduced by 25% for micro, small and medium-sized enterprises, and for individuals, estates and non-profits that are not classified as large taxpayers. A separate special regime offers a 50% reduction for formal violations committed before the reform that remain unpaid, as long as the taxpayer corrects the underlying failure.

For a young foreign-owned company, that is a meaningful cushion, but it is not a reason to relax: the best outcome is still to avoid the fine in the first place with a well-run filing calendar.

The simplified income tax regime

The simplified regime for filing personal income tax now has no income or asset thresholds. Any individual or estate that is resident in Argentina for tax purposes throughout the fiscal period can opt in. Large taxpayers and certain public officials can use it only to file and pay, without its benefits.

It is important to read this correctly: the simplified regime is for individuals, not for companies. An SAS or SRL keeps filing corporate income tax under the general rules. It may matter to founders who are Argentine tax residents personally, but it does not apply to foreign shareholders who are not resident.

Payments, presumptions and the burden of proof

• Transactions must be made through payment channels authorized by the Central Bank or the CNV. Cash payments formalized in real estate deeds are treated as compliant.
• Until December 31, 2027, the presumptions based on unexplained increases in net worth and on deposits exceeding reported sales do not apply. The burden of proof rests with the tax authority.
• If an assessment is annulled in the taxpayer’s favor, the benefits of the regime are restored and refunds are due within 45 business days.

Cosa dovrebbero fare le aziende

1. Check whether your company qualifies as an MSME, since the fine reductions depend on it.
2. Review any pending formal violations that could benefit from the 50% reduction.
3. Keep all business payments in regulated banking and payment channels.
4. Watch for ARCA’s complementary rules over the coming weeks.

For context, see our overview of Argentina’s tax regime, our guide to pianificazione fiscale per le imprese di proprietà straniera and our notes on accounting and reporting duties. If your company needs a local contact for tax matters, read about fiscal representatives, and for banking channels see our corporate bank account checklist. Questions about your case? Contact SAXIA.

Domande frequenti

Does the simplified income tax regime apply to my company?

No. The simplified regime is designed for individuals and estates that are resident in Argentina for tax purposes. Companies such as an SAS, SRL or SA continue to file corporate income tax under the general rules.

Are foreign shareholders affected by the reform?

Not directly. Most of the changes concern the procedures that apply to Argentine taxpayers. A foreign shareholder of an Argentine company benefits indirectly through the company, for example when lower formal fines or the new statute-of-limitations rules apply to it.

Should I wait for ARCA’s complementary rules before acting?

For most companies, ordinary compliance continues as usual. The complementary rules will mainly clarify how the new procedures are applied, so it is sensible to keep filings and payments up to date and review any pending formal violations in the meantime.

This article is for general information only and does not constitute legal or tax advice. Complementary regulations are still being issued; confirm details in the Official Gazette or with your advisor.