Tax Amnesty (City of Buenos Aires) – Law 6842 – Resolution (AGIP) 461/2025
Tax Law Department Report | Tax Amnesty (City of Buenos Aires) – Law 6842 –Resolution (AGIP) 461/2025.
On November 3, 2025, the tax amnesty of the City of Buenos Aires, established by Law 6842 and regulated by AGIP Resolution No. 461/2025, entered into force.
Below we summarize the most relevant aspects:
(I) Included Obligations: Taxpayers and/or responsible parties may regularize obligations arising from all taxes collected by AGIP (including Turnover Tax, Stamp Tax, among others) that were due as of August 31, 2025. This includes debts under administrative or judicial dispute.
(II) Effective Period: From November 3, 2025 through January 31, 2026.
(III) Benefits:
Interest Waiver – Cash Payment
Companies or individuals not classified as Large Taxpayers: 100% (within 30 calendar days from the effective date), 70% (days 31–60 from the effective date), 50% (days 61–80 from the effective date), 40% (day 81 onward from the effective date).
Companies or individuals classified as Large Taxpayers: 70% (within 30 calendar days from the effective date), 60% (days 31–60 from the effective date), 40% (days 61–80 from the effective date), 30% (day 81 onward from the effective date).
Interest Waiver – Instalment Plan
Companies or individuals not classified as Large Taxpayers: 70% (within 30 calendar days from the effective date), 50% (days 31–60 from the effective date), 40% (days 61–80 from the effective date), 30% (day 81 onward from the effective date).
Companies or individuals classified as Large Taxpayers: 60% (within 30 calendar days from the effective date), 40% (days 31–60 from the effective date), 30% (days 61–80 from the effective date), 10% (day 81 onward from the effective date).
Penalty Waiver
Provided the penalties are still under administrative or judicial review and the related tax obligations have been paid, included in a preexisting installment plan, or regularized under this regime.
(IV) Extinction of criminal action: Full settlement of the debt, whether in cash or through an installment plan, results in the extinguishment of the criminal action, provided there is no final judgment or court-approved settlement agreement.
(V) Financing Rate: The monthly financing rate is 2% for general taxpayers and 3% for Large Taxpayers.
Please do not hesitate to contact us with any questions or requests for clarification regarding this new regime.