The government presented a draft bill to modify the fiscal innocence regime to expand taxpayer access and simplify procedures. Economy Minister Luis Caputo announced the changes will be sent to Congress.
The changes remove income and asset limits to file the simplified sworn declaration for fiscal period 2025. According to tax expert Marcelo Rodríguez, “se abre la puerta para que todos los contribuyentes, sin ningún tipo de distingo, puedan presentar” that declaration. A minimum threshold of five million pesos is set for ARCA to question a declaration. Taxpayers will have fifteen days to adjust and pay what is proposed without losing the tapón fiscal benefit. Tax expert Sebastián Domínguez noted that the initiative provides greater legal security by amending the regime through a law approved by Congress. He highlighted that ARCA's powers are limited and the burden of proof is reversed. The project aims to encourage the incorporation of undeclared dollars into the formal circuit. Rodríguez stated that it will allow “esterilizar los llamados dólares del colchón”.
