The measure was published Monday in the Official Gazette. The energy sector will be the most benefited.
He Ministry of Economy established in $ 26,500 million the maximum limit annual To face requests for Recovery of the technical balance of Value Added Tax (VAT) by public services companies that receive state subsidies.
Resolution 1353/2025, signed by the Minister Luis Caputo and published on Monday in the Official Gazette, he ordered that Of that total $ 24,500 million will be assigned to the energy sector$ 1.8 billion to transport and $ 200 million to the rest of the activities achieved by the regime.
AFIP MOORATORY TAXES
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What is the VAT return regime?
He VAT Return Regime It reaches companies whose payments are reduced by subsidies, tariff compensation or economic assistance funds provided by the State, either directly or through trusts.
As provided, the benefit will apply to accumulated balances that come from tax credits generated during 2024 and those originated between 2018 and 2023 that have not yet been incorporated into previous regimes.
The economic portfolio recalled that this mechanism has a Annual limit determined based on budgetary conditions and an order of priority for allocation within each sector, as provided by the regulation of the VAT Law.
Source: Ambito
