Simplified Earnings: key points and requirements of ARCA's new system

Starting June 1, the Simplified Income Tax Regime will come into effect, a new modality established by General Resolution 5704/2025 of the Revenue and Customs Control Agency (ARCA), in line with Decree 353/2025. This scheme aims to facilitate the tax obligations of individuals and undivided estates, within the framework of the economic plan known as "dollar mattress."

Tax specialist Sebastián Domínguez, CEO of SDC Tax Advisors, explained to Infobae that the regulation eases the reporting burden for the taxpayer, but also leaves open points that could generate regulatory or legal conflicts.

Who can join the new regime

Ganancias Simplificadas: claves y requisitos del nuevo sistema de ARCA

Individuals and undivided estates residing in the country may join if they meet the following requirements:

Have a tax code with security level 3 or higher.
Not be included in segments 11 or 12 of greater tax significance according to ARCA.
Not have a CUIT disabled for reasons under RG (AFIP) 3832.

Although the original decree referred to exclusively domestic income, the resolution doesn't expressly prohibit foreign income, which opens the door to a legal debate. "This could generate interpretation conflicts if the decree is not adjusted," Domínguez warned.

Reduction of required data and enrollment dates

Who can join the new regime

Individuals and undivided estates residing in the country may join if they meet the following requirements:

Have a tax code with security level 3 or higher.
Not be included in segments 11 or 12 of greater tax significance according to ARCA.
Not have a CUIT disabled for reasons under RG (AFIP) 3832.

Reduction of required data and enrollment dates

One of the most important changes is that it will no longer be required to declare assets either at the beginning or at the end of the fiscal year, nor to calculate the amount consumed. This reduces the administrative burden but also limits the mechanisms for the tax authority's automatic information cross-checking.

Taxpayers may enroll from June 1 until the day before the general due date for the tax return, using the "Simplified PH Income" service on ARCA's website. Upon entry, code "618" will be assigned in the Registration System.

Withdrawal is possible and technical details are still pending

The regime is voluntary and withdrawal is possible before submitting the tax return, also digitally. For now, the operational details for preparing the simplified return have not been published, which creates uncertainty among accountants and tax advisors.

Additionally, the scheme only applies to the 2025 fiscal year, and it is not defined whether it will continue beyond that period. This represents a limitation for medium- or long-term tax planning.

No automatic tax or criminal immunity

Although the regime is part of the official approach to capture undeclared dollars, it doesn't in itself include a tax amnesty. "There is no regulation that exempts from the payment of taxes, interest, or penalties for using undeclared funds," Domínguez explained, emphasizing that no bills have yet been introduced to support such a benefit.

Meanwhile, ARCA doesn't lose its auditing capacity nor are the obligations of public officials to report acts that constitute tax or foreign exchange crimes annulled.