ARBA abre un plan de regularización con descuentos de hasta 40%

The Agency of Revenue of the Province of Buenos Aires (ARBA) has published in the Official Bulletin the rules for a special payment plan that will allow families, businesses and companies to regularize outstanding provincial tax obligations. The scheme starts on Monday, October 26, and covers Ingresos Brutos, Sellos, Inmobiliario Básico, Inmobiliario Complementario, Automotor and Embarcaciones Deportivas.

The highest benefit is a 40% discount for taxpayers who pay in cash during the first stage, which runs from October 26 to November 13. The plan also offers payment options in three or six installments, with the discount decreasing according to the stage and the payment method chosen.

Four stages and three payment options

The first stage runs from October 26 to November 13. Payments in cash receive a 40% discount, while the three-installment and six-installment options receive 20% and 15%, respectively. During the second stage, from November 14 to 27, the discounts fall to 35% for cash payments, 15% in three installments and 10% in six installments.

The third stage extends from November 28 to December 11, with benefits of 30% for payment in cash, 10% in three installments and 5% in six installments. In the final stage, from December 12 to 31, the 40%? no. 30% discount applies only to a single payment. The installment alternatives do not include a bonus in that period.

• Debts due or accrued through December 31, 2025 may be included, including those already in pre-judicial or judicial proceedings or under a tax audit process.
• Obligations corresponding to 2026 can also be incorporated, except for Impuesto de Sellos, which only accepts debts through the end of 2025.
• Expired balances from previous payment plans can also be regularized. In those cases, the calculation is based on the original maturity date, includes the applicable interest and subtracts payments already made.
• The discount cannot exceed the amount of the outstanding principal.

The adhesion process is digital and is carried out through ARBA's official website, in the section for payment plans by tax. Taxpayers must select the applicable tax, check the balance and formalize the plan. Those who do not regularize their debts before December 31 will be excluded from the tax benefits planned for 2027.