Suspension of ARCA seizures until June 2027, Fiscal Innocence II, Gross Income Tax in La Rioja, and investment incentives
Recent weeks have brought a mix of relief and new costs for businesses: ARCA has suspended tax execution lawsuits and asset seizures until June 30, 2027, for MSMEs, small taxpayers, non-profits, and the healthcare sector; the simplified Income Tax regime was expanded and now has official regulations and specific deadlines; La Rioja introduced an extraordinary 25% surcharge on Gross Income tax for large taxpayers; and investment incentives are moving forward, with a bill that has already passed the lower house and a resolution defining which energy efficiency equipment qualifies for RIMI. Here is a summary of the essentials and the recommended steps to take in each case.
Date:
Category:
Startup and Business Advice
I. Tax Updates
____________________________________________________________________
1. ARCA: suspension of tax execution lawsuits and attachments until 06/30/2027
a) What it establishes. ARCA General Resolution 5923/2026 (Official Gazette 11/05/2026), issued pursuant to Ministry of Economy Resolution 1899/2026, suspends until June 30, 2027, inclusive, the initiation of tax execution lawsuits and the enforcement of precautionary measures (attachments). It extends the current protection regime (GR 5628 and supplementary provisions) and takes effect upon publication.
b) Scope and conditions.
c) Exceptions. The suspension does not limit ARCA's powers in cases of severe detriment to the tax authority's interests, lapse of the instance, or imminent statute of limitations. Therefore, it is not an absolute protection.
d) Recommendation. Verify for each client that they meet the registration conditions as of the cutoff date (10/29/2026): valid MiPyME certificate and characterization, or code 547. Anyone not properly registered may be excluded from the benefit. The suspension prevents the initiation of executions and attachments, but does not extinguish the debt or interest; it is advisable to regularize or appeal before June 2027.
2. Fiscal Innocence II: regulations and deadlines for 2025 Income Tax
a) What changed. Law 27,826 amended the simplified Income Tax regime under Law 27,799 (Fiscal Innocence). Decree 1253/2026 (Official Gazette 10/23/2026) regulated it and ARCA General Resolution 5916/2026 established the procedure for accession, ratification, and validation. Income and wealth caps are eliminated: the substantive condition becomes Argentine tax residence, which is not required for the 2025 tax period.
b) What each taxpayer must do. Those who had already opted for the simplified regime for 2025 under GR 5704 must validate their option. Those who filed under the general regime can switch to the simplified tax return through an amended return, provided they paid on time. Large taxpayers and public officials under Section 38 bis remain in "treatment without benefits" (code 661).
c) Key dates to keep in mind.
d) Recommendation. Review before 11/16 the status of each taxpayer (opted, filed under general regime, or did not file) and determine whether it is advisable to validate or amend.
3. La Rioja: 25% extraordinary contribution on Gross Income Tax (Ingresos Brutos)
a) The regulation. Law 10,907 (Official Gazette 10/06/2026) creates a mandatory extraordinary contribution allocated to the Food Management Solidarity Fund (Riojan Food Program). The Provincial Revenue Directorate (DGIP) enforces, collects, and audits it, and may issue rules regarding deadlines and payment methods. There was a similar precedent in 2024 (Law 10,714), with a $200 million threshold.
b) Who pays and how much. It applies to taxpayers registered for Gross Income Tax (IIBB) in La Rioja, under the local regime or the Multilateral Agreement, whose monthly tax base attributable to the province is equal to or greater than $2,000 million (exempt or non-taxable income is also included to measure the threshold). It equals 25% of the assessed tax, without deductions, and is paid alongside the advance payments from September to December 2026.
c) Questionable points. Legal scholars point out several potential legal challenges:
Nature of the tax: being a levy distinct from IIBB, it could conflict with the prohibition of analogy under the Federal Tax Revenue Sharing Law (Section 9, paragraph b, Law 23,548) and with the limits of the Multilateral Agreement.
Confiscatory nature and cliff effect: taxpayers who barely exceed the threshold pay an additional 25% on their entire tax liability.
Retroactivity: the September advance payment corresponds to a period that had already ended when the law was published (Sections 17 of the National Constitution and 7 of the Civil and Commercial Code).
There are similar provincial precedents (Buenos Aires, Tucumán, Tierra del Fuego, and Entre Ríos) and Supreme Court jurisprudence ("Petroarsa", 08/20/2024) that should be analyzed on a case-by-case basis.
d) Recommendation. Measure the impact on each company operating in La Rioja, monitor the payment of advances, and evaluate the strategy in advance (reservation of rights or legal claim).
II. Investment Incentives
____________________________________________________________________
4. Bill: Incentive Regime for Relevant Investments (RIIR)
a) Status. The Senate granted preliminary approval to bill S-0702/2026 (Eduardo Vischi et al.), with 60 votes in favor and 2 against, according to the press. It now moves to the Chamber of Deputies, where its consideration before 11/30 is uncertain. It is a bill, not an enacted law.
b) What it proposes. It extends the logic of RIMI to larger-scale investments, starting from USD 12 million, serving as an intermediate tier between RIMI and RIGI. It covers industry and new productive activities, as well as agribusiness (irrigation and efficiency), fishing, and the forestry industry.
c) Recommendation. Identify pipeline investments (amount, timeframe, asset type) to decide whether to wait for the RIIR or move forward with the RIMI today.
5. SE Resolution 311/2026: energy efficiency investments eligible for RIMI
a) What it establishes. The Secretariat of Energy approved (Res. 311/2026, issued on 11/02 and published on 11/04/2026) the list of high-energy-efficiency goods referred to in Section 5, subsection
b) of Decree 242/2026. Pursuant to the last paragraph of Section 180 of Law 27,802, these investments may be promoted without reaching the minimum amount under Section 181. It complements SE Res. 161/2026, which covered subsection a) (renewable energy and storage).
b) What investments it covers. Annex I identifies the goods by tariff classification. According to the recitals, it targets equipment with the greatest impact on plant consumption:
c) How it is certified. Goods must comply with the technical criteria of Annex II and be submitted with a technical affidavit (Annex IV), with the documentation available to the Secretariat and ARCA. Engineering, installation, commissioning, and training services may form part of the investment. The distinction between "efficient" and "high-efficiency" goods is solely statistical and does not alter the benefits. Beneficiary qualification remains under ARCA's authority.
d) Recommendation. Survey renewal plans for motors, compressors, and pumps, and verify their classification under Annex I prior to making the purchase.
We remain at your disposal to analyze the impact of these updates on a case-by-case basis. You may contact Juan Marcos Rougès (jrouges@rayrlaw.com) or your regular firm contact
This newsletter is for informational purposes only and does not constitute legal advice. Its content reflects the regulations and information available as of its preparation date
I. Tax Updates
____________________________________________________________________
1. ARCA: suspension of tax execution lawsuits and attachments until 06/30/2027
a) What it establishes. ARCA General Resolution 5923/2026 (Official Gazette 11/05/2026), issued pursuant to Ministry of Economy Resolution 1899/2026, suspends until June 30, 2027, inclusive, the initiation of tax execution lawsuits and the enforcement of precautionary measures (attachments). It extends the current protection regime (GR 5628 and supplementary provisions) and takes effect upon publication.
b) Scope and conditions.
c) Exceptions. The suspension does not limit ARCA's powers in cases of severe detriment to the tax authority's interests, lapse of the instance, or imminent statute of limitations. Therefore, it is not an absolute protection.
d) Recommendation. Verify for each client that they meet the registration conditions as of the cutoff date (10/29/2026): valid MiPyME certificate and characterization, or code 547. Anyone not properly registered may be excluded from the benefit. The suspension prevents the initiation of executions and attachments, but does not extinguish the debt or interest; it is advisable to regularize or appeal before June 2027.
2. Fiscal Innocence II: regulations and deadlines for 2025 Income Tax
a) What changed. Law 27,826 amended the simplified Income Tax regime under Law 27,799 (Fiscal Innocence). Decree 1253/2026 (Official Gazette 10/23/2026) regulated it and ARCA General Resolution 5916/2026 established the procedure for accession, ratification, and validation. Income and wealth caps are eliminated: the substantive condition becomes Argentine tax residence, which is not required for the 2025 tax period.
b) What each taxpayer must do. Those who had already opted for the simplified regime for 2025 under GR 5704 must validate their option. Those who filed under the general regime can switch to the simplified tax return through an amended return, provided they paid on time. Large taxpayers and public officials under Section 38 bis remain in "treatment without benefits" (code 661).
c) Key dates to keep in mind.
d) Recommendation. Review before 11/16 the status of each taxpayer (opted, filed under general regime, or did not file) and determine whether it is advisable to validate or amend.
3. La Rioja: 25% extraordinary contribution on Gross Income Tax (Ingresos Brutos)
a) The regulation. Law 10,907 (Official Gazette 10/06/2026) creates a mandatory extraordinary contribution allocated to the Food Management Solidarity Fund (Riojan Food Program). The Provincial Revenue Directorate (DGIP) enforces, collects, and audits it, and may issue rules regarding deadlines and payment methods. There was a similar precedent in 2024 (Law 10,714), with a $200 million threshold.
b) Who pays and how much. It applies to taxpayers registered for Gross Income Tax (IIBB) in La Rioja, under the local regime or the Multilateral Agreement, whose monthly tax base attributable to the province is equal to or greater than $2,000 million (exempt or non-taxable income is also included to measure the threshold). It equals 25% of the assessed tax, without deductions, and is paid alongside the advance payments from September to December 2026.
c) Questionable points. Legal scholars point out several potential legal challenges:
Nature of the tax: being a levy distinct from IIBB, it could conflict with the prohibition of analogy under the Federal Tax Revenue Sharing Law (Section 9, paragraph b, Law 23,548) and with the limits of the Multilateral Agreement.
Confiscatory nature and cliff effect: taxpayers who barely exceed the threshold pay an additional 25% on their entire tax liability.
Retroactivity: the September advance payment corresponds to a period that had already ended when the law was published (Sections 17 of the National Constitution and 7 of the Civil and Commercial Code).
There are similar provincial precedents (Buenos Aires, Tucumán, Tierra del Fuego, and Entre Ríos) and Supreme Court jurisprudence ("Petroarsa", 08/20/2024) that should be analyzed on a case-by-case basis.
d) Recommendation. Measure the impact on each company operating in La Rioja, monitor the payment of advances, and evaluate the strategy in advance (reservation of rights or legal claim).
II. Investment Incentives
____________________________________________________________________
4. Bill: Incentive Regime for Relevant Investments (RIIR)
a) Status. The Senate granted preliminary approval to bill S-0702/2026 (Eduardo Vischi et al.), with 60 votes in favor and 2 against, according to the press. It now moves to the Chamber of Deputies, where its consideration before 11/30 is uncertain. It is a bill, not an enacted law.
b) What it proposes. It extends the logic of RIMI to larger-scale investments, starting from USD 12 million, serving as an intermediate tier between RIMI and RIGI. It covers industry and new productive activities, as well as agribusiness (irrigation and efficiency), fishing, and the forestry industry.
c) Recommendation. Identify pipeline investments (amount, timeframe, asset type) to decide whether to wait for the RIIR or move forward with the RIMI today.
5. SE Resolution 311/2026: energy efficiency investments eligible for RIMI
a) What it establishes. The Secretariat of Energy approved (Res. 311/2026, issued on 11/02 and published on 11/04/2026) the list of high-energy-efficiency goods referred to in Section 5, subsection
b) of Decree 242/2026. Pursuant to the last paragraph of Section 180 of Law 27,802, these investments may be promoted without reaching the minimum amount under Section 181. It complements SE Res. 161/2026, which covered subsection a) (renewable energy and storage).
b) What investments it covers. Annex I identifies the goods by tariff classification. According to the recitals, it targets equipment with the greatest impact on plant consumption:
c) How it is certified. Goods must comply with the technical criteria of Annex II and be submitted with a technical affidavit (Annex IV), with the documentation available to the Secretariat and ARCA. Engineering, installation, commissioning, and training services may form part of the investment. The distinction between "efficient" and "high-efficiency" goods is solely statistical and does not alter the benefits. Beneficiary qualification remains under ARCA's authority.
d) Recommendation. Survey renewal plans for motors, compressors, and pumps, and verify their classification under Annex I prior to making the purchase.
We remain at your disposal to analyze the impact of these updates on a case-by-case basis. You may contact Juan Marcos Rougès (jrouges@rayrlaw.com) or your regular firm contact
This newsletter is for informational purposes only and does not constitute legal advice. Its content reflects the regulations and information available as of its preparation date
Summary
In this edition, we cover the key regulatory and operational aspects of the recent provisions, their scope, application requirements, and potential implications for corporate tax and financial planning.
Juan Marcos Rougès
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