ARCA UPDATES THRESHOLDS FOR FINANCIAL AND DIGITAL INFORMATION
Tax Law Department Report | ARCA UPDATES THRESHOLDS FOR FINANCIAL AND DIGITAL INFORMATION
With the publication of General Resolution No. 5699/2025, ARCA redefines the minimum thresholds from which financial institutions, electronic platforms, and payment service providers are required to report information on their clients’ transactions.
The new values are as follows:
|
Type of Information |
Previous Threshold |
Now (individuals) |
Now (legal entities) |
|
Bank account credits |
From ARS 1,000,000 |
From ARS 50,000,000 |
From ARS 30,000,000 |
|
Cash withdrawals |
From any amount |
From ARS 10,000,000 |
From ARS 10,000,000 |
|
End-of-month balances |
From ARS 700,000 / 1,000,000 |
From ARS 50,000,000 |
From ARS 30,000,000 |
|
Fixed-term deposits |
From ARS 1,000,000 |
From ARS 100,000,000 |
From ARS 30,000,000 |
|
Final consumer purchases |
From ARS 250,000 / 400,000 |
From ARS 10,000,000 |
N/A |
|
Transfers/credits in e-wallets |
From ARS 2,000,000 |
From ARS 50,000,000 |
From ARS 30,000,000 |
|
Holdings in Settlement and Clearing Agents (AlyCs) |
All amounts were reported |
From ARS 100,000,000 |
From ARS 30,000,000 |
This update deactivates automatic monitoring of transactions that were previously subject to oversight due to low thresholds. The measure aligns with the institutional decision to redirect audits toward taxpayers with higher tax capacity and greater fiscal risk.
The agency has indicated that these values will be updated semi-annually based on the Consumer Price Index (CPI) published by INDEC, with effect for deadlines occurring from February 1 and August 1 each year.