Argentina: Tax collection measures for non-profits suspended; tax exemptions and incentives related to mutual guarantee contracts maintained
Developments from the tax authority and Executive Branch
The tax authority (ARCA) in July 2025 announced the suspension of collection lawsuits and enforced collection measures for health care and certain non-profit entities until December 31, 2025, as per General Resolution 5736. This suspension, effective immediately, does not affect procedures to prevent the expiration of the statute of limitations for tax collection.
Separately, the Executive Branch in August 2025 fully vetoed bills 27791, 27792, and 27793, which aimed to eliminate certain tax exemptions to fund pension increases, a social security moratorium, and assistance for handicapped individuals. The veto, citing budgetary and procedural issues, prevents the removal of value added tax (VAT) and income tax exemptions related to mutual guarantee contracts, maintaining current tax incentives.
For more information, contact a KPMG tax professional in Argentina:
Agostina Beatriz Bermudez | agostinabeatrizbermu@kpmg.com.ar