ARBA launched a tax regularization plan with discounts of up to 40%

The plan will offer a maximum discount of 40% for taxpayers who pay their outstanding debts in cash during the first stage, which will run from October 26 to November 13. The initiative covers Ingresos Brutos, Sellos, Inmobiliario Básico, Inmobiliario Complementario, Automotor and Embarcaciones Deportivas, according to the rules published by the Agencia de Recaudación de la provincia de Buenos Aires in the Boletín Oficial.

Families, businesses and companies with pending obligations may use the digital system available on ARBA's official website. They will be able to select the tax, check the balance and formalize the payment plan. Debts that are due or have become payable as of December 31, 2025 will be admitted, including those already in pre-judicial or judicial proceedings, as well as those under tax scrutiny. Obligations for 2026 may also be included, except for Impuesto de Sellos.

Four stages with decreasing discounts

• First stage, from October 26 to November 13: 40% discount for cash payment, 20% in three installments and 15% in six installments.
• Second stage, from November 14 to November 27: 35% discount for cash payment, 15% in three installments and 10% in six installments.
• Third stage, from November 28 to December 11: 30% discount for cash payment, 10% in three installments and 5% in six installments.
• Fourth stage, from December 12 to December 31: 30% discount for a single payment, without bonuses for payment in installments.

The regime will also include balances from previous payment plans that have expired. In those cases, the calculation will be based on the original maturity date, with the corresponding interest added and any payments already made deducted. In all cases, the discount cannot exceed the amount of outstanding principal.

The benefits are not expected to extend beyond December 31. Taxpayers who do not regularize their debts before that date will remain outside the tax benefits planned for 2027. The material provided does not specify the number of jobs associated with the plan.