ARCA launched automatic reductions of up to 50% on administrative fines
The Ley 27.826 lowers sanctions for small and medium-sized companies, individuals and nonprofit entities that regularize their outstanding tax obligations.
La Ley 27.826 establece descuentos automáticos de hasta el 50% sobre multas administrativas imposed by the Agencia de Recaudación y Control Aduanero, known as ARCA. The measure applies to small and medium-sized companies, individuals, undivided estates and nonprofit entities that are not classified as National Large Taxpayers.
The law has been in force since October 9, 2026, and amends the sanctions regime of the Ley de Procedimiento Fiscal 11.683. Its main purpose is to reduce the cost of regularizing administrative violations involving tax obligations and information requirements.
A permanent 25% reduction
The first benefit provides a permanent 25% reduction on certain formal fines, meaning that the taxpayer receives the discount without having to complete a specific administrative procedure. Covered violations include failure to file sworn returns, failure to comply with ARCA requests and breaches of general formal duties or information regimes.
- A fine of $440,000 for failing to file a sworn return for a company is reduced to $330,000.
- A fine of $220,000 for an individual who fails to file the corresponding return is reduced to $165,000.
- The maximum fine for resistance to tax inspection is reduced from $35 million to $26.25 million.
To qualify for either discount, the taxpayer must first comply with the obligation that generated the fine, or do so at the same time the benefit is requested. If the sanction resulted from missing a sworn return, for example, the taxpayer must file that return. Accepting the discount also entails accepting the portion of the fine that is not reduced and waiving related claims. If a court case is underway, the taxpayer must also bear the costs.
A 50% reduction for older, unpaid fines
The second benefit is an extraordinary 50% reduction for violations committed before October 9, 2026, when the underlying obligations became due from January 2, 2026. This reduction is available only when the fine is not final or, although final, remains unpaid. Fines already paid do not generate a right to reimbursement.
The Ley 27.826 therefore combines a permanent reduction for eligible formal violations with a temporary opportunity for older unpaid sanctions. ARCA did not specify, in the information provided, further details about the procedure for accessing the extraordinary rebate or about the treatment of fines already paid.
