This Monday is it Government published in the Official Gazette Decree 923/2025, that One year extension additionally a crucial tax advantage for Argentine micro-enterprises.
This measure allows these small taxpayers to keep going use part of the tax on bank credits and debits as payment for their employer obligations.
What the new regulations specify
The decree amends Article 2 of Decree 394/2023, replacing the original expiry date of December 31, 2025 – this Wednesday – with the December 31, 2026. This way, Micro-enterprises can continue to use this tax relief mechanism next year.
According to the official text, signed by the President Javier Milei together with the chief of staff Manuel Adorni and the Minister of Economic Affairs Luis Caputo“The reasons that led to the adoption” of the previous regulations still exist, which justifies the extension of the benefit.
This is how the payment system works
The regime allows Companies classified as micro-SMEs charge up to 30% of the tax on the actual check paid as a credit against up to 15% of the employer contributions intended for the Argentine Integrated Pension System (SIPA).
This mechanism works in addition to the already existing system, which allows the use of the same tax as Payment as a deduction for income taxregulated by Article 6 of Law 27.264 of the Productive Recovery Program.
Background: a benefit that has existed for two years now
The history of these tax reliefs began in July 2023, when the government of the day made an instrument available with Decree 394/2023 reduce the tax burden to the smallest production units. The original regulation was only valid until December 2024.
A year later, in December 2024, the deadline was extended until the end of 2025 by Decree 1137. With the new extension, the benefit will now be available throughout 2026, allowing micro-businesses to plan their tax obligations more predictably.
The tax breaks for SMEs have been extended by Cronista.com until December 2026
What are the requirements to be able to use the service?
To use this compensation mechanism, companies must meet several basic requirements:
- Correct categorization: must be registered with the Customs Collection and Control Agency (ARCA, formerly AFIP) with code 272, which identifies micro-enterprises in accordance with Law 25.300.
- Bank account in the name of the employer: The tax on the check to be charged must be received in a bank account of the taxpayer.
- Compensation limits: They cannot exceed 15% of the balance payable for contributions to the SIPA and 30% of the total amount taxed as tax on bank credits and debits.
- Temporal coincidence: The deposit can only be applied to taxes received in the same monthly period as the contributions you wish to cancel. It is not permitted to transfer funds between months.
How to carry out the procedure
The process is managed digitally through the ARCA website using the tax code. In the affidavit of the “Online Declaration” service, employers must indicate the amount of tax on the check that they want to calculate in the special field “Deposit Dec. 394/2023”.
The system automatically distinguishes between contributions that are addressed to the SIPA and those that do not comply with this regulation (e.g. social benefits that are excluded from the benefit). The balance resulting from the declaration must be recorded via electronic transfer and the corresponding Electronic Payment Flyer (VEP) must be created.
If corrections to affidavits are required, they must include the entire payroll for the performance period.
Decree 923/2025 entered into force on the same day of its publication in the Official Gazette, December 29, 2025, and its effect applies to taxable events completed from that date.
This means that micro-enterprises can now use this mechanism for remuneration achieved in January 2026. and thereafter until December 31 of the next year.
The measure is part of a series of government initiatives aimed at supporting the activity of small production units in a complex economic context and reducing tax pressure without sacrificing overall tax collection by the State.
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