The agency announced that there will be nine annual payments, UPC update and a special scheme by 2025.
The Customs Collection and Control Agency (ARCA) adapted the advance tax regime regime, providing a reduction in the number of advances for companies to nine annual payments; an update of the calculation bases by means of Consumer Price Index (CPI)a modification to 11.11% of the percentages applicable to each advance and the implementation of an exceptional procedure to calculate them in fiscal period 2025 both to human persons and to undivided successions.
The measure was implemented through General Resolution No. 5685/2025 published today in the Official Gazette.
What is the new scheme in advances for societies?
The companies and entities included in article 73 of the Profit Tax Law must enter nine annual advances, calculated on the basis of a fixed percentage of the determined tax, equivalent to 11.11% each.
How are the calculation bases of human people and undivided successions calculated?
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, the sections of the tax scale and the computables applying the same index will also be updated.
Exceptionally in 2025 the UPC update will be between the months of September and December of the previous year.
How does validity apply?
With respect to societies, the modifications will be applicable for commercial exercises that close from December 2025. Meanwhile, for human persons the 2026 fiscal period must be taken into account (exceptionally applying the new procedure for fiscal period 2025).
Source: Ambito
