What is the Fiscal Innocence law, and does it apply to me?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. The Fiscal Innocence law is Law 27.799 (in force 2 Jan 2026), amended by Law 27.826. It raises the tax evasion threshold to ARS 100,000,000, shortens limitation periods and creates an optional simplified income tax return. The simplified return applies only to Argentine resident individuals and estates. For 2025, opt in and file by 30 October 2026.

As of 26 Oct 2026. Rules in force at that date.

Key rules

Law 27.799 (Ley de Inocencia Fiscal, in force 2 Jan 2026, art. 45) has rules for every taxpayer and one optional regime for individuals. Law 27.826 (BO 9 Oct 2026) rewrote the regime, Decree 1253/2026 regulates it, and ARCA RG 5916/2026 (BO 26 Oct 2026) amended ARCA's procedure, RG 5820/2026.

For everyone, companies included. Simple tax evasion now needs more than ARS 100,000,000 (US$63,943) evaded per tax and per year, up from ARS 1,500,000, plus deceit or concealment (Penal Tax Regime art. 1, amended by Law 27.799 art. 1). Amounts follow the UVA from 1 Jan 2027 (art. 43). The limitation period drops from five to three years for registered taxpayers who filed and paid on time, absent a "significant discrepancy" (Law 11.683 art. 56, per Law 27.799 art. 30).

For resident individuals: the simplified return. Open to resident individuals and undivided estates, with no income or asset cap, resident for the whole year except in 2025 (Law 27.799 art. 38, per Law 27.826 arts. 3 and 11). Grandes Contribuyentes Nacionales and senior officials get no protection (art. 38 bis). File ARCA's prefilled return and pay on time: that year is settled (art. 39), and an irrebuttable presumption covers your filed income tax and VAT returns for open years (art. 40). ARCA breaks it only with omitted income, an improper deduction or fake invoices plus a significant discrepancy: 15% more tax and over ARS 5,000,000, over ARS 100,000,000, or any fake invoice or improper credit (art. 40, per Law 27.826 arts. 5 and 6, which put the burden of proof on ARCA).

Undeclared dollars. Participants must channel transactions through BCRA or CNV regulated means, at origin or destination (art. 40 bis, per Law 27.826 art. 7). Until 31 December 2027, funds so used get the art. 40 release from civil, criminal tax, customs and administrative actions, and enter personal assets tax on the transaction date. Until then ARCA cannot use the unjustified asset increase or bank deposit presumptions (Law 11.683 art. 18 f) and g)) to prove a discrepancy (art. 41, per Law 27.826 art. 8).

How and when. Opt in at ARCA's "Sistema Registral", option "Ganancias Simplificada Ley 27.799", Clave Fiscal level 3 (RG 5820 art. 2, per RG 5916). For 2025 the deadline is the special filing date (RG 5916 art. 2), 30 October 2026; payment was due 27 July 2026 (RG 5911/2026 art. 1). RG 5916 cites that date by reference, not in figures. Already filed 2025 the normal way and paid on time? Refile as simplified by then (Decree 1253 art. 5).

What changes the answer

Residence. From 2026, arriving or leaving mid year excludes you, with an audit (art. 38).
Pending audits. Audits notified before you opt in continue (art. 42 ter).
Missing a year. Not filing or paying on time removes that year's effects (Decree 1253 Annex art. 11).

Worked examples

A salaried resident holds US$50,000 of undeclared cash at home, wants to bank it and buy a flat. Pesos at dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026, a rate (dólar MEP selling rate (dolarapi.com)).

Step or item	Time	Cost ARS	Cost USD
1. Opt in, file 2025 simplified return	By 30 Oct 2026	0 fee; tax per return	0
2. Deposit cash in own Argentine account	2026	78,195,000 (value)	50,000
3. Pay for the flat by transfer	By 31 Dec 2027	0 extra	0
4. Personal assets tax on deposit	31 Dec 2026	0 (exempt)	0
Compare: cash kept at home, 0.75%	31 Dec 2026	up to 586,462.50	375
Presumed tax risk removed (illustrative)	Until 31 Dec 2027	22,404,812.60	14,326

Step by step:

US$50,000 × 1,563.90 = ARS 78,195,000.
Law 11.683 art. 18 f) treats an unjustified asset increase plus 10% as net income: 78,195,000 × 1.10 = ARS 86,014,500.
ARCA's 2026 art. 94 scale (unconfirmed), as sole income before deductions: 17,144,476.49 + 35% × (86,014,500 minus 70,984,968.25) = ARS 22,404,812.60 (US$14,326), plus a 100% omission fine (Law 11.683 art. 45) and interest. In the regime ARCA cannot use this presumption until 31 Dec 2027 (art. 41).
Bank deposits are exempt from personal assets tax (Law 23.966 Title VI art. 21 h)); cash at home is not. At the 2026 top rate of 0.75% (art. 25 d)): up to ARS 586,462.50, if your other assets exceed the unpublished 2026 minimum (unconfirmed). Cash is valued at the legal year end rate, not MEP (unconfirmed).
Funds in your account before paying are channelled at origin (RG 5820 art. 10 a)). A seller who takes cash and banks it later fails the destination test (art. 10 b)).

Cost to do it: no fee, no capital, online by 30 Oct 2026; bank charges are your bank's.

Practical traps

It is not an amnesty. No special tax, no asset declaration. The presumption covers filed income tax and VAT returns (Decree 1253 Annex art. 10). Past personal assets tax on savings never used in a channelled transaction is not expressly covered (unconfirmed).
The deposit alone may not be protected. Art. 40 bis protects funds "used" in channelled transactions. The texts do not say whether depositing your own cash is one, or only the later payment (unconfirmed).
Your bank still asks questions. Adhesion is a favourable antecedent, but anti money laundering checks stay (art. 40 bis). The UIF rules due 15 business days from 9 Oct 2026 (Law 27.826 art. 12) were not found on 26 Oct 2026 (unconfirmed).

FAQ

Does it apply to my company? The criminal thresholds and three year limitation do. The simplified return does not (art. 38).

I am a foreigner living in Argentina. Can I use it? Yes, if you are an Argentine tax resident. Nationality is not a test; non residents are out.

Can ARCA still tax income I left out? Yes. If it proves omitted income with declared or third party data and a discrepancy test is met, protection ends and all open years can be audited (arts. 40 and 42).

Is there an income or asset limit? No. Law 27.826 art. 3 removed the original ARS 1,000,000,000 income and ARS 10,000,000,000 asset caps.

What happens after 31 December 2027? The funds release and the art. 18 f) and g) exclusion end (arts. 40 bis and 41). The presumption itself has no end date.

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.