What amount will you start investigating transfers in 2026?

ARCA has already determined which transfers it will focus on and investigate in 2026. What spectrum of operations remains in the sights of the former AFIP?

12/20/2025 – 8:45 a.m

The Customs Collection and Control Agency (ARCA) has already reported this will continue to focus on 2026 to a specific series of transfers and transactions corresponding to the amount involved in the operation.

More specifically, the transfers that continue to be audited by ARCA can be made through both virtual wallets and banks. Specifically, the former AFIP focuses on transfers when certain thresholds set forth in the current ARCA regulations are exceeded.

Regarding the scope of the investigation, transfers will be made between bank accounts or virtual wallets of natural persons in accordance with the provisions of the current ARCA regulations will not generate automatic reports in 2026 provided they do not exceed the total amount of $50,000,000 in the calendar month.

The above $50 million limit applies to transfers between family members as well as between third parties, unless normal business relationship or suspicious behavior is established.

It should be noted that the established limit amount does not exclude the possibility of subsequent verification, but prevents the transfer from being automatically reported to the Financial Information Unit (UIF) through the system for monitoring suspicious transactions. With this modality, possible money laundering operations are kept under the radar.

For this purpose, the recipient of the transfer must be able to justify the legal origin of the money, for example through declared savings, employment income, sale of assets and other options. Given this scenario, official organizations make it clear that if the money is properly justified, there will be no problem.

Transfers: the amounts that will trigger ARCA investigations in 2026

In accordance with the provisions of the current ARCA regulations, the maximum limits apply Further information may be requested from users during 2026 are the following:

Transfers and accreditations:

• Individuals: $50,000,000
• Legal entities: $30,000,000

Cash withdrawals:

• $10,000,000 for individuals and legal entities.

The above limits apply to all virtual wallets registered in the country. Exceeding these values ​​will result in documentation obligations on the part of ARCA and, if necessary, the FIU.

ARCA 2026 transfers: What documentation does ARCA require?

In the event that the operations exceed the amounts mentioned above and are under the microscope of ARCA in 2026the former AFIP may initiate an investigation to determine the origin and destination of the funds. More specifically, the State Treasury may request the presentation of:

• Purchase or sale receipt.
• Supporting documentation of the operation.
• Pay slips or pension vouchers.
• Billing for the last 3 to 6 months.
• Proof of registration in Monotributo.
• Certificate of funds signed by an auditor.

ARCA transfers: What mistakes to avoid

There is a list of the “most common mistakes” that should be avoided when making transfers not falling under ARCA’s radar in 2026:

• Transfer amounts that exceed the allowed limit
• Exceed the maximum amount without registering
• It is not possible to justify the funds in bank accounts or virtual wallets
• No response to inquiries from the bank or virtual wallet company

In addition, to avoid errors that trigger ARCA and FIU checks, it is advisable to take into account other limit amounts that exist in addition to the transfer value mentioned above:

Balance on the Last Day of the Month: The maximum balance value that can be achieved on the last day of the month without reporting and/or constant income is $50,000,000 for individuals.

• Fixed Conditions: The maximum value that individuals can have as fixed conditions without justification is $100,000,000 for individuals
• Investments in brokerage firms: The limit for private individuals is currently $100,000,000.
• End-User Purchases: stated for both items starting at $10,000,000. Occasionally purchases valued at up to $10,000,000 can be made without anyone needing additional information.
• Payments: The limit has been increased to $50,000,000 for individuals and to $30,000,000 million for legal entities.

Therefore, no automatic reports are generated for transfers between bank accounts or virtual wallets of natural persons in 2026 They may not exceed the aggregate amount of $50,000,000 per calendar month.