The Revenue and Customs Control Agency (ARCA) regulated the Special Regime for Reduction of Fines, which establishes a 50% reduction in penalties for formal non-compliance. The measure applies to violations covered in articles 38, 39, and the unnumbered articles added following Law 11.683.
The benefit is aimed at certain groups of taxpayers and, in most cases, is applied automatically. However, those with fines under administrative or judicial discussion must complete a specific procedure before December 18, 2026.
Who can access the 50% reduction of ARCA fines
The regime includes three groups of taxpayers who will be able to access the reduction of formal fines:
Micro, small, and medium enterprises: companies in tiers 1 and 2 that hold a valid MiPyME Certificate.
Individuals and undivided estates.
Non-profit entities.
The reduction operates by law, without the beneficiaries needing to make an additional submission. The exception applies to penalties that are under administrative, contentious-administrative, or judicial discussion.
What fines are covered by the ARCA benefit
The 50% reduction includes fines for non-compliance with formal duties related to obligations that have expired since January 2, 2026.
Additionally, certain conditions related to the date of the violation and the status of the penalty must be met:
The violation must have occurred before October 9, 2026.
