Since July 1, the Revenue Collection and Customs Control Agency (ARCA) has implemented a reduction in interest rates for tax debts.
Additionally, it is launching a new payment plan with fixed installments, more financing options, and more flexible conditions to regularize debts.
Agencia de Recaudación y Control Aduanero (ARCA).
What are ARCA's new interest rates?
Resolution 823/2025 formalizes the reduction in rates that must be paid for tax debts:
- Compensatory interest: decreases from 4% to 2.75% monthly
- Penalty interest: changes from 5% to 3.50% monthly
- Interest in favor of the taxpayer: set at 0.50% monthly
This change applies to all debts with due dates from July 1, 2025 onward. Previous debts will continue with the rates in effect at the time.
New ARCA payment plan
Starting July 1, a new regime to regularize overdue debts up to April 30, 2025 will be available.
Agencia de Recaudación y Control Aduanero.
It is open to individuals, SMEs, nonprofit entities, health sector companies, and other taxpayers.
The plan may include:
- Unpaid taxes
- Social security debts
- Customs duties, including fines
¿Cómo acceder al plan de facilidades de pago?
General conditions
- No limit on the number of plans per taxpayer
- Fixed rate: 50% of the current compensatory interest rate
- Interest and penalties are not reduced
- Enrollment open until December 30, 2025
- Monthly, equal, and consecutive installments starting from $2,000
- The plan expires after 60 days of nonpayment of two installments
Terms and down payments according to taxpayer type
Individuals, micro and small businesses, health, and nonprofit entities
- Initial payment: 10%
- Up to 60 installments
El proceso para pedir el prestamo de Mercado Pago
Medium-sized companies (tiers 1 and 2)
- Initial payment: 15%
- Up to 48 installments
Other taxpayers
- Initial payment: 20%
- Up to 36 installments
ARCA adjusts the garnishment process
Provision 120/2025 modifies the garnishment procedure, introducing a new scheme of deadlines and notifications.
ARCA activa su feria fiscal de invierno con beneficios para deudores
Now a minimum period of 48 hours is established before executing the measure, allowing the taxpayer to file exceptions or settle the debt.
