Through the General Resolution 823/2025published on Tuesday in the Official Gazettethe government reduced the interest rates applicable to tax and customs debts. The measure of ARK which affects compensation, punishment and return interests, was arranged within the framework of the Inflation deceleration and with the aim of providing greater fiscal predictability to taxpayers.
As reported ARKthe new rates will be applied from the entry into force of the norm and Do not affect previous obligationswhich will continue to be governed by the regimes that were in force at the time they were generated.
How many rates are: compens, punishes and return
With this modification, compensation interestswhich apply when a taxpayer pays out of term, are reduced from 4% to 2.75% monthly. For its part, the punishment ratewhich applies to debts in judicial instance or with prior intimidation, low from 5% to 3.5% monthly.
In parallel, the Interest in returncorresponding when the State must return funds to taxpayers (for example, in balances in favor), decreases from 0.75% to 0.5% monthly.
These changes govern both tax obligations such as customsand are considered as another step in the strategy of the Government of Javier Milei for Reorder the tax system, align the rates with the new economic reality and eliminate distortions caused by high previous inflation.
Relief for SMEs, Autonomous and Customs Operators
The measure benefits human people, monotributistas, registered responsible, SMEs and large companiesboth in the tax and the customs level. For many taxpayers who accumulated interest in recent months, the update represents a direct financial relief And it can help improve conditions to regularize debts.
In addition, in a context where the government seeks to move towards a New simplified regime with lower fiscal pressurethe loss of rates is seen as a positive signal for reduce the cost of staying in order.
From the private sector, tributarians and accounting studies consider that the cuts in the fees is consistent with the Decrease in monthly inflationalthough they warn that, although it improves the climate for the compliant taxpayers, a Fund Fiscal Reform that simplify and rationalize the tax system.
What about previous debts
A key point of the resolution is that New percentages do not apply retroactively. For the cancellation of obligations whose expiration has operated before the entry into force of the normcurrent rates must be applied In each of the periods achieved for debt.
This implies that companies or taxpayers with old debts will continue to see 4% or 5% interest reflected in their accounts, depending on the case, while the New settlements will apply reduced rates.
Source: Ambito
