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)
- 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)
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) | 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
- Review your fiscal 2025 records now—ensure all deductions, credits are captured.
- Monitor income timing: if income is uneven across months, shifting some into months after September may defer taxes.
- Stay current on ANSES updates: as retirement planning, insurance contributions, etc. now use the new base values.
- Use professional advisors: for complex situations like foreign income, trusts, or inheritance (“sucesiones indivisas”).
- 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.