The collection agency unified the advancement regime of the Corporation Tax in a nine -payment scheme. Mild damage to SMEs. Human people continue with five payments, but there are changes in the way of calculating them.
The Customs Collection and Control Agency (ARCA) launched a New scheme in advance of the Profit Tax which contemplates payment in 9 equal installments for companies.
Arca indicated that, in addition, the new system implies An update of the calculation bases by means of the consumer price index (CPI). It is also available that Each advance is 11.11% About the determined total. The measure was implemented through General Resolution No. 5685/2025, published on Wednesday in the Official Gazette.
“The companies and entities included in article 73 of the Profit Tax Law Nine annual advances must enter, calculated on the basis of a fixed percentage of the determined tax, equivalent to 11.11% each. The modifications will be applicable for commercial exercises that close from December 2025, “said the collecting agency.
So far, in the case of large companies the advance was 25% and 9 payments of 8.33% each. In the case of SMEs were 10 payments of 10% each.
Changes generate a Financial relief to large companies that in May have the expiration of the profit balance of the previous period and in June they have to start paying the advance of the next. That scheme had been devised by former Minister Domingo Cavallo in the middle of the convertibility crisis, who began to demand from the companies of 25%. Then the SMEs achieved an improvement by having to pay 10 equal installments.
Profit Tax: Changes for human people
In the case of human people follow with a scheme of five annual payments But changes are established in the way to calculate them.
“To calculate the advances, The net result of the previous fiscal period should be considered, before personal deductions, updated by the CPI between July and December of the previous year. Personal deductions will also be updated, the sections of the tax scale and the computables applying the same index, “says Arca.
The statement clarifies that “Exceptionally in 2025 the UPC update will be between the months of September and December of the previous year.”
Source: Ambito
