The government of Córdoba has implemented a new exceptional regularization regime aimed at taxpayers with outstanding tax debts and pending penalties. The measure was made official through Decree 222/2025 and published this Tuesday in the Official Gazette of the province. The objective is to provide an alternative for those who have faced recent economic difficulties and express willingness to pay.
According to the provisions, those who have tax obligations overdue as of August 31, 2025, with various state agencies may join. Among the taxes covered are Gross Income, Real Estate, Stamps, Automotive, and Watercraft, as well as service fees. Fines from the Caminera Police are also included regardless of the date of issuance, which broadens the range of potential beneficiaries.
The regulation seeks to respond to a context where the relief plan in force since 2016 has become insufficient in the current situation. In this context, partial reductions of interest and surcharges will be offered to encourage payment normalization. The proposal includes flexible financing mechanisms aimed at improving taxpayers' ability to comply.
Reductions and enrollment deadlines for taxpayers
Debts incurred up to December 31, 2024, may receive a waiver of up to 70% of accrued interest. For the remaining balances, it will be possible to pay in plans of up to 24 monthly installments, adapted to each economic situation. Obligations arising during 2025 will have discounts ranging from 70% for a single payment to 30% for the three-installment option.
Authorities indicated that this regime will operate on a temporary basis and differs from the permanent plan in place for nearly a decade. The enrollment period will be extended until November 30, 2025, so taxpayers have several weeks to consider joining. From the provincial Executive it is emphasized that the scheme seeks to strengthen revenue collection without neglecting the economic difficulties of the public.
The official expectation is that this exceptional plan will allow the recovery of resources that would otherwise be difficult to collect in the short term. The proposal represents a way for families and companies to reduce accumulated financial commitments in a scenario of high tax pressure. In addition, it is presented as a transitional measure that could be repeated in the future if the economic context requires it again.
