how to pay off debts in installments and what happens to fines

The city of Buenos Aires has introduced a system of tax regulation that provides for the waiver of compensatory and penalty interest

12/15/2025 – 3:10 p.m

The City of Buenos Aires has brought into being Law 6,842, which creates a regime for the regularization of tax obligations aimed at facilitating the payment of taxes Tax liabilitiesInterest and penalties accumulated by taxpayers in Buenos Aires.

This regularization regime is valid until January 31, 2026with the possibility of a one-time extension until the end of April 2026.

This can also include due debts of any kind. August 31, 2025 inclusivewhich are in an administrative or judicial instance, for the liens that collects, determines and monitors the state management of public revenue.

The possibility of a reformulation of Payment facility plans whose status is current, with the exception of those that have considered the waiver or reduction of interest and/or fines.

In addition, the amounts corresponding to the fines for which a final judgment has been issued may be regulated within the framework of the above regime.

Moratorium in CABA: Debts can be forgiven in up to 48 installments

Taxpayers have the opportunity to do this Repay your debts in up to 48 installments with financing interest between 2% and 3%, and with the consent of up to 70% interest, This depends on the type of taxpayer and the time at which the application for the regularization scheme is submitted.

In all cases, the sooner the regularization regime comes into force, the more The higher the percentage of interest waived.

This regime also introduces the suspension of the criminal tax proceedings from the time the taxpayer applies for membershipand expires upon full compliance with the regularization regime.

Regarding the formal sanctionsThe toleration is justified ex officio if the missed formal requirement is fulfilled by August 31, 2025. If the violation cannot be remedied, toleration applies if the omission occurred before this point in time.

Regarding the Non-cash penaltiesWaiver is granted if the associated obligation has already been lifted, included in a current planor regulated under the new regularization regime.

On the other hand, in the case of debts in judicial status, they can access the benefits of the regularization regime if they withdraw simultaneously with the acceptance of the law and the judicial actions initiated by them against the Government of the Autonomous City of Buenos Aires in relation to these debts. Settlement of debts in court means an unconditional consent to the request of the Ministry of Finance and must be carried out for the entire debt asserted in the proceedings.

Finally, it is important to note that they cannot comply The taxpayer regularization scheme has been declared bankruptthose who have been legally convicted of tax crimes against the Public Administration of the Autonomous City of Buenos Airesnor the collection agencies for the withheld amounts. Also, payment facility plans whose status is in effect on August 31, 2025 may not be reformulated if they have contemplated the waiver or reduction of interest and/or penalties.