Tax Planning
Argentina: Strategies for Tax Planning under Extended Deadlines in Impuesto a las Ganancias and ANSES Adjustments
With AFIP and ARCA extending certain tax deadlines and updating minimum pension/salary caps, here’s how individuals and small businesses can plan ahead and optimize.
By NomadicTax Research Team • 5-8 min read • September 13, 2026
## Recent Policy Changes in Argentina
Two recent government announcements affect tax planning:
- **Resolución General ARCA N° 5890/2026** extends deadlines for the first advance payment (anticipo) of Impuesto a las Ganancias for individuals and “sucesiones indivisas” originally due in August, now until **September 24, 2026**. ([biblioteca.afip.gob.ar](https://biblioteca.afip.gob.ar/search/query/norma.aspx?p=t%3ARAG%7Cn%3A5890%7Co%3A9%7Ca%3A2026%7Cf%3A24%2F08%2F2026&utm_source=openai))
- **Resolución ANSES N° 257/2026** updates the minimum and maximum pensions (haberes mín/máx) and remuneration imponible for SIPA, effective September 2026. ([biblioteca.afip.gob.ar](https://biblioteca.afip.gob.ar/search/query/norma.aspx?p=t%3ARES%7Cn%3A257%7Co%3A16%7Ca%3A2026%7Cf%3A28%2F08%2F2026&utm_source=openai))
## Planning Implications for Taxpayers
| Scenario | What Changed | Strategy to Optimize |
|---|---|---|
| **Individuals with varying income** | If you expected moderate liability under Ganancias, the extended deadline gives more time to manage deductions, contributions and investment timing. | Delay elective expenses (e.g. professional fees, donations) into late August or early September to maximize deduction benefits under 2025 fiscal year. |
| **Pensioners or future retirees** | Minimum guaranteed pension and salary bases have increased to **AR$ 428,633.20** minimum and **AR$ 2,884,295.54** maximum. ([biblioteca.afip.gob.ar](https://biblioteca.afip.gob.ar/search/query/norma.aspx?p=t%3ARES%7Cn%3A257%7Co%3A16%7Ca%3A2026%7Cf%3A28%2F08%2F2026&utm_source=openai)) | Reassess your retirement portfolio contributions, voluntary social security payments, or extra contributions in remaining months. |
| **Businesses with exposure to earnings reporting** | Gains under ARCA deadlines shifted—may affect cash flow planning. | Adjust forecasting and cash reserves to cover payments by the new deadline (Sept 24), possibly seeking help to spread into payment-plans. |
## Examples
- A consultant expecting AR$ 1 million in Ganancias liability who has some flexibility can postpone incurring deductible costs into September to reduce net taxable income under the old fiscal year.
- A retiree relying on income just below or above minimum pension thresholds should be aware of the new caps to check any possible eligibility for benefits or subsidies.
## Actionable Planning Tips
1. **Review your fiscal 2025 records** now—ensure all deductions, credits are captured.
2. **Monitor income timing**: if income is uneven across months, shifting some into months after September may defer taxes.
3. **Stay current on ANSES updates**: as retirement planning, insurance contributions, etc. now use the new base values.
4. **Use professional advisors**: for complex situations like foreign income, trusts, or inheritance (“sucesiones indivisas”).
5. **Keep liquidity ready**—anticipate tax outflows with new deadlines.
## Risk Areas to Watch
- Missing the extended deadlines may result in defaults or penalties.
- Inflation can erode deduction values—recent changes of caps may not fully keep up.
- Foreigner or cross-border income may trigger further obligations not immediately evident under local norms.