In a press conference held at Casa Rosada, the head of the Revenue and Customs Control Agency (ARCA), Juan Pazo, officially presented the new simplified regime of the Income Tax, aimed at facilitating tax compliance for individuals and reducing the administrative burden for those operating within the formal economy.
What changes with the new regime
The main modification announced is that ARCA will no longer require information on personal consumption and assets, focusing exclusively on income and deductible expenses. "We are not going to require more information on consumption or assets. Personal consumption will no longer go through ARCA," emphasized Pazo.
In that sense, it was reported that consumption of up to $50 million per month in non-registrable goods will no longer be observed by the agency. Even if registrable assets are acquired for larger amounts, such as real estate or vehicles, ARCA will not intervene in the analysis of asset increase as long as the taxpayer is adhered to the new regime.
A simpler and more automated declaration
This scheme will apply to the 2025 fiscal year, starting next June. In May 2026, each person will be able to access their profile on the ARCA website, review the amount determined by the system, and choose to accept, pay, or rectify it according to the available data.
In contrast to the current regime, which requires a complex sworn statement comparable to that of large taxpayers, the new modality automates the tax calculation, simplifying the self-assessment process and reducing documentary requirements.
