Simplified Ganancias (Income Tax): Decree 1253/2026 Regulates the Regime and Completes the Reform of Law 27,826

Decree 1253/2026, published in the Official Gazette on October 23, 2026, replaces the regulations previously enacted under Decree 93/2026 for Chapter III of Title II of Law 27,799. According to its recitals, it aims to adapt operational and procedural aspects to Law 27,826, which broadened the scope of eligible taxpayers and enhanced legal certainty, balancing taxpayer safeguards with tax audit and oversight powers.

Significant discrepancy. This is the statutory condition that enables ARCA (the national tax collection agency) to challenge the simplified return and extend audits to unexpired statutory periods. It is triggered when the determined tax liability increases, or the tax loss is reduced, by 15% or more compared to what was filed, provided that it does not apply if the difference does not exceed 5% of the threshold set forth in Article 1 of the Criminal Tax Regime (Régimen Penal Tributario); or when the adjustment exceeds that statutory amount. If the adjustment stems from bogus invoices or improperly credited direct income payments (including withholdings, collections at source, prepayments, and advance tax payments), it is triggered regardless of the amount. Article 2 of the decree defines this same concept for the purposes of reducing the statute of limitations to three years under Law 11,683 (Tax Procedure Law).

Amended returns. For the purposes of measuring the discrepancy, any difference between the original return and an amended return filed within 15 business days of notice of an administrative tax assessment or an ex officio determination resolution is not taken into account, provided that the resulting balance, along with accrued interest, is paid in full or regularized under an installment plan.

Continued participation and VAT (IVA). If the taxpayer continues in the regime, the preceding base period maintains the presumption of accuracy, unless ARCA has served an audit order or an administrative assessment, or initiated an ex officio tax determination. For VAT (IVA) purposes, if any of the triggering grounds occurs in any given month of the latest base period, the presumption ceases to apply solely to that specific month and to subsequent months in which it has an impact, and only to that extent.

Fiscal year 2025. Taxpayers who had already filed their 2025 Ganancias returns under the general regime prior to the decree and meet statutory eligibility requirements may opt into the simplified modality by filing an amended return up to the deadline for filing the simplified tax return.

Law 27,799, published on January 2, 2026, established the regime known as Tax Innocence (Inocencia Fiscal). Among other measures, it raised the monetary thresholds of the Criminal Tax Regime (simple tax evasion increased from $1,500,000 to $100,000,000 and aggravated tax evasion under paragraph (a) of Article 2 increased from $15,000,000 to $1,000,000,000), reduced the statute of limitations to three years for registered taxpayers who file and settle tax liabilities in a timely manner—provided ARCA does not identify a significant discrepancy—and invited the provinces and the Autonomous City of Buenos Aires to adopt analogous simplified regimes.

Its Chapter III created the simplified Ganancias tax return. ARCA pre-populates the return using data from its systems and reports provided by third parties, considering exclusively gross income and allowable deductions; the taxpayer may review, amend, confirm, and submit it (Form F. 2711). If filed and paid on time, the taxpayer’s obligations for the period are deemed formally and materially satisfied (discharging effect / efecto liberatorio), establishing an irrebuttable presumption of accuracy for Ganancias and VAT returns for all unexpired statutory periods, unless ARCA challenges the return for the most recent period due to omitted income, improper deductions, or bogus invoices and detects a significant discrepancy.

Scope. The new Article 38 covers resident individuals and undivided estates that opt for the simplified modality and no longer includes the gross income ($1,000 million) and net worth ($10,000 million) caps from the original text. Tax residence throughout the entire reporting fiscal year is required, a requirement that does not apply to fiscal year 2025. Large National Taxpayers and certain public officials (Article 38 bis) may file under this modality, but without benefiting from the legal presumptions or the remaining regime incentives.

Burden of proof. The burden of proving a significant discrepancy rests exclusively with ARCA, which may only consider information declared by the taxpayer and data available within its internal systems or supplied by third parties. Any other basis lacks evidentiary weight.

VAT (IVA). The unexpired statutory periods cover all periods up to and including December of the Ganancias tax year for which the election was made. Monthly periods of the reporting year itself retain the presumption of accuracy, except in the case of bogus invoices or improperly credited direct income payments.

Financial system. Transactions must be channeled through payment methods authorized by the Central Bank of Argentina (BCRA) or the National Securities Commission (CNV), which is deemed satisfied if channeled either at origin or at destination, as well as for cash payments documented in public deeds conveying real estate rights. Through 12/31/2027, funds utilized in this manner by taxpayers entitled to the presumption are shielded from civil liability and criminal tax actions, and for Bienes Personales (personal assets tax) purposes, are deemed incorporated into the taxpayer’s assets on the date of the transaction. The certificate of enrollment will serve as favorable evidence for reporting entities before the Financial Information Unit (UIF), which retain their customer due diligence duties.

ARCA presumptions. Through 12/31/2027, subsections (f) and (g) of Article 18 of Law 11,683 do not apply to assess a discrepancy; other indirect indicators do not suffice on their own and must be corroborated by reported data or records available in ARCA’s systems.

Favorable outcome. If an ex officio tax assessment challenging the return is annulled, revoked, or dismissed, the presumption of accuracy is fully reinstated, and ARCA must refund the amounts paid, with interest, within a maximum period of 45 business days.

Proceedings and penalties. Proceedings for which formal notice has already been served will continue. Any taxpayer who, prior to electing into the regime, paid or regularized the tax liability and accrued interest on ARCA adjustments for periods covered by the presumption is exempted from the penalties under Articles 45 and 46 of Law 11,683—unless already final—and must waive the right to claim a refund of the amounts paid.

The statutory rules for determining tax liabilities remain the same; what changes is the degree of certainty with which taxpayers can conclude each fiscal year. The table below summarizes the key differences.

Adherence is optional and is exercised per fiscal year. It must be ratified each year, and failure to file the return or settle tax liabilities on time causes the taxpayer to forfeit all protections under the regime.

Whether it is advisable to opt for the simplified regime depends on the specific situation of each taxpayer: income and deduction structure, transaction channels used, and compliance history with the tax administration.