ARCA extended Income and Personal Assets: new due dates

ARCA officially announced the extension for the submission and payment of the sworn declarations of Income Tax, Personal Assets, and Withholding Tax corresponding to the 2025 fiscal year.

The measure extends the deadlines for individuals and undivided estates following requests made by professional entities in economic sciences.

What are the new deadlines for Income Tax and Personal Assets

The Revenue and Customs Control Agency (ARCA) has provided an exceptional extension for the submission and payment of sworn declarations.

The new deadline is July 27, 2026 for individuals and undivided estates, both under the general regime and the Simplified Sworn Declaration Regime.

Additionally, the informative sworn declarations provided in General Resolutions 2.442 and 4.003 may be submitted until July 31, 2026.

The resolution came into effect upon its publication in the Official Gazette.

Who is covered by the extension provided by ARCA

The special deadline applies to the following taxpayers:

• Individuals and undivided estates subject to the Income Tax, both under the general regime and the Simplified Sworn Declaration Regime.

• Taxpayers of the Personal Assets Tax.

Which tax maintains the original deadlines

The extension does not apply to the Tax on Personal Assets from Shares and Corporate Interests. This obligation must be settled and paid by the issuing company as a substitute responsible party.

The deadlines remain scheduled for June 11, 12, and 16, according to the CUIT termination. Payment must be made on the next business day.

How to calculate the tax on shares and corporate interests

Companies covered by the Law No. 19.550 determine and pay the tax corresponding to individuals and foreign legal entities.

The general rate is 0.50% on the Proportional Asset Value (VPP) that arises from the commercial balance closed as of December 31 each year.

What benefit do compliant MiPyMEs have

Micro, Small, and Medium Enterprises (MiPyMEs) with a valid certificate and that meet the regularity conditions of Law No. 27.743 access a reduced rate.

In these cases, the rate decreases by 0.125% and results in an effective rate of 0.375% for the fiscal years 2023, 2024, and 2025.

What other characteristics does this tax have

The tax is characterized as a one-time and definitive payment. The company can reimburse or debit the amount paid from the accounts of its respective partners.

Additionally, companies cannot offset this balance using available credits from other taxes, as it is a debt owed to third parties.