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The Agencia de Recaudación y Control Aduanero (ARCA) has introduced a new payment facility plan aimed at helping SMEs regularize their overdue tax, customs, and social security obligations. While the plan offers a structured repayment option with up to 18 installments, the high financing interest rate (2.75%) and substantial down payment requirements present significant challenges for businesses already struggling with liquidity in a tough economic environment.
In the midst of a complex financial landscape for SMEs, marked by the decline in economic activity and the contraction of consumption, the Agencia de Recaudación y Control Aduanero ( ARCA) established a new payment facility plan on July 14 to regularize overdue tax, customs, and social security obligations through June 30, 2026.
Datos de la regularización de deuda ARCA
The regime, formalized by Resolution General 5875/2026, targets micro, small, and medium-sized enterprises (tiers 1 and 2), small taxpayers, and non-profit organizations. The deadline to apply is October 30 of this year. According to ARCA data, by September 8, 61,895 payment facility plans had been submitted and accepted since the regime's implementation, amounting to a consolidated sum of $862 billion. Of this total, $821 billion corresponds to 'tax and social security debts,' representing 95% of the regularized amount.
The agency reported this in response to a public information request from El Cronista. The consolidated total is divided into $632.4 billion in capital and $229.6 billion in interest, with advance payments amounting to $50.9 billion. It is worth noting that the plan carries a financing interest rate of 2.75% per month, which exceeds the inflation rates recorded in July and August (2.1% and 1.7%, respectively).
Additionally, the conditions vary depending on the type of taxpayer. For example, micro and small enterprises can finance their tax, customs, and social security obligations over up to 18 installments, with a 5% down payment.
In contrast, medium-sized enterprises (tiers 1 and 2) have a term of up to 15 installments for general regularization, with a 10% down payment. The launch of this plan occurs in a critical period for businesses-particularly SMEs-that have accumulated fiscal debts due to economic difficulties. While the regime offers a chance to regularize obligations and halt the progression of fiscal executions, liquidity remains a significant challenge for the productive sector. Given these constraints, the 18-month financing option may prove insufficient.
Críticas a las condiciones del plan ARCA
Tax experts and SME representatives have noted that the plan should include more installments to make it sustainable for taxpayers. The limited number of payments is coupled with an interest rate that surpasses inflation and a mandatory down payment of 5% or 10%, both of which increase the financial cost of the regime and reduce the working capital available to companies as they attempt to stabilize their finances.
'There was a time when payment facility plans had very low interest rates relative to inflation. Some taxpayers, who didn't strictly need the plan, would opt for installment payments because it effectively diluted the debt. Storing funds in a mutual fund or fixed deposit was more advantageous, as the yield outpaced the penalty rate.
This is no longer the case, as the penalty rate is now 2.75% and the financing rate for payment plans typically matches it,' recalled Sebastián Domínguez, a CPA and CEO of SDC Asesores Tributarios. Regarding subscriptions, ARCA reported that the highest number of applications is for tax and social security debts, totaling 60,301 plans. Tax withholding and perception debts rank second with 1,587 plans, while customs debt recorded only 7 plans.
Distribución de planes por tipo de empresa
Since tax and social security debts account for the vast majority of subscriptions, the composition of this demographic is significant. Specifically, 32,868 plans belong to small taxpayers, 21,872 to micro-enterprises, 4,066 to small enterprises, 778 to medium-sized enterprises (tier 1), 48 to medium-sized enterprises (tier 2), and 669 to non-profit organizations.
ARCA Payment Facility Plan Smes Tax Debt Customs Debt Social Security Argentina Economy Corporate Financing Economic Challenges
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