New Deadlines for the Income Tax (Impuesto a las Ganancias)

Excellent news for taxpayers in Argentina. The Customs Collection and Control Agency (ARCA)—the country's main tax authority—has officially announced a new extension, giving individuals and businesses more time to organize their finances and meet their tax obligations smoothly.

Through General Resolution 5876/2026, published in the Official Gazette on July 20, 2026, the agency extended the deadline to file the Income Tax affidavit (tax return) corresponding to the 2025 fiscal period.

What happens with the first 2026 advance payment?

ARCA also reordered the schedule for the first advance payment of the 2026 fiscal period, as its calculation depends on the previously filed return. The new deadlines in September 2026 are organized based on the last digit of the taxpayer's tax ID (CUIT):

Context: The Fiscal Innocence Law

This decision follows a productive meeting between the Minister of Economy, Luis Caputo, and representatives of economic sciences associations. The extension aims to encourage more Argentines to join the Simplified Income Tax Regime, a system that already benefits over 330,000 taxpayers.

The Government expects Congress to advance on the reform of the Fiscal Innocence Law. This executive initiative seeks to incentivize the use of undeclared savings (often referred to locally as 'under the mattress dollars') by allowing taxpayers to regularize their situation and pay the corresponding tax. In return, they receive benefits such as the presumption of accuracy and a liberating effect, meaning the tax authority will not scrutinize past patrimonial variations.

Sources: La Nación, Infobae, Ámbito, El Día.