Via decree, the Executive Branch modified the regulations of this tax. The measure raises the limits for reporting foreign trade operations and adjusts definitions on listed goods and transfer prices.
The Government made official this Tuesday the Decree 767/2025which introduces modifications to the regulation of the Income Tax Lawwith the aim of update amounts and simplify the presentation of information linked to international operations.
According to the standard, published in the Official Gazettethe taxpayers who carry out operations below $500 million annually They will no longer be obliged to provide data to the Customs Collection and Control Agency (ARCA). The organization may increase this amount depending on the evolution of prices.
Earnings: what changes come into effect
The decree also adjusts the definition of listed assetswhich will be those products with public and verifiable reference prices in transparent markets, stock exchanges or indices recognized at a national or international level.
Furthermore, they establish new guidelines for the declaration of exports of quoted goodsincluding information on contracts, buyers, prices, means of transportation and conditions of sale. These operations must be registered electronically within a maximum period of 60 days from the date of shipment.
The text specifies that the export operations that do not comply with the presentation of required information They will not be considered valid for the purposes of article 17 of the law.
On the other hand, the decree raises the minimum limits from which taxpayers must present special sworn declarations: $150 million in annual operations either $15 million per individual transaction.
The provisions will come into force from the day following its publication and will apply for fiscal years that close from that date onwards.
The decree bears the signatures of the president Javier Mileithe chief of staff Guillermo Francos and the Minister of Economy Luis Caputo.
Source: Ambito
