The measure was established in the General Resolution 5753/2025published in the Official Gazette.
As provided, Taxpayers can use tax credits that appear in their name as obliged subjects, both sworn statements, ex officio determinations or resolutions administrative and judicialto comply with taxes that must enter as responsible substitutes.
The procedure will be carried out through digital service “Tax accounts system”available on the Ark website. The rule clarifies that compensation can only be made when the holder of the tax credit and the forced to pay tax are the same person and whenever the balances are Liquids and enforceable.
Draft previous restrictions
Until now, the Substitute responsible They had not allowed to request compensations of this type. With the entry into force of the new resolution, the General Resolutions 1,658, 3,175, 4,334 and 4,521that limited this possibility.
In this way, the modification formally extends to those responsible substitutes the possibility of using their balances in favor to cancel obligations, something that was only valid for those who acted as direct obliged subjects.
The agency also clarified that Fiscal credits applicable will have a prescription period of following immediate yearsthus guaranteeing its use within a reasonable period For taxpayers.
The objectives of the measure
Arca explained that this decision seeks expedite administrative procedures and ensure one Greater efficiency in the management of tax resources. According to the official statement, the benefit will allow “An adequate application of balances in favor of citizens”, Avoiding the immobilization of tax credits that until now could not be applied in these situations.
With this regime extension, the agency expects to optimize the use of tax resources and provide taxpayers with a more flexible tool to fulfill their tax obligations.
Source: Ambito
