Argentine Income Tax — Autónomo / Profesional Independiente (Ganancias)

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick Reference

Progressive Tax Scale — First Semester 2025 (Illustrative)

WARNING: Argentina adjusts these thresholds semi-annually (January and July) by the IPC (Consumer Price Index). You MUST verify the current semester's thresholds with ARCA before applying. The amounts below are for the first semester 2025 only.

Ganancia Neta Imponible Acumulada (ARS)	Rate	Cumulative Fixed Amount
0 -- 1,750,026	5%	--
1,750,027 -- 3,500,053	9%	87,501
3,500,054 -- 5,250,079	12%	245,004
5,250,080 -- 7,000,106	15%	455,007
7,000,107 -- 10,500,159	19%	717,511
10,500,160 -- 14,000,211	23%	1,382,521
14,000,212 -- 21,000,317	27%	2,187,033
21,000,318 -- 28,000,423	31%	4,077,062
28,000,424+	35%	6,247,095

Formula: Tax = Cumulative Fixed Amount + (Ganancia Neta Imponible - Lower Limit) x Rate

Personal Deductions (Deducciones Personales) — First Semester 2025 (Illustrative)

Deduction	Annual Amount (ARS, approx)	Notes
Ganancia no imponible (GNI)	~3,916,268	Minimum non-taxable income
Deducción especial — autónomos	GNI x 2.5 = ~9,790,671	For autónomos under art. 53
Deducción especial — empleados	GNI x 3.8 = ~14,881,819	NOT for autónomos
Cónyuge	~3,688,339	Spouse with income below GNI
Hijo/a menor de 18	~1,860,043 per child	Per child under 18
Hijo/a con discapacidad	~3,720,086 per child	No age limit

General Deductions (Deducciones Generales, art. 85)

Deduction	Limit
Aportes jubilatorios (retirement)	Actual amount paid
Obra social / prepaga (health)	5% of ganancia neta
Seguros de vida / retiro	Annual cap (adjusted semi-annually)
Servicio doméstico	Up to GNI amount
Alquiler vivienda habitual	40% of rent, capped at GNI
Donaciones (to exempt entities)	5% of ganancia neta

Computation Structure

Step	Description
A	Ganancia bruta (gross income from all categories)
B	Less: Gastos deducibles (allowable business expenses, art. 83-87)
C	Ganancia neta (A minus B)
D	Less: Deducciones generales (art. 85)
E	Less: Deducciones personales (art. 30 — GNI + deducción especial + cargas de familia)
F	Ganancia neta imponible (C minus D minus E)
G	Apply progressive scale to F
H	Less: Anticipos paid
I	Less: Retenciones sufridas
J	Less: Percepciones (e.g., on foreign currency purchases)
K	Tax due / (refund)

Conservative Defaults

Situation	Default Assumption
Autónomo vs empleado unclear	STOP — multiplier differs (2.5x vs 3.8x)
Semi-annual thresholds uncertain	Verify with ARCA — never use stale thresholds
Undocumented expenses	NOT deductible + 35% punitive tax (art. 38)
Spouse claimed but income uncertain	Do NOT claim unless confirmed below GNI
Percepciones from USD purchases	Include as credit against final DDJJ
Monotributo vs Responsable Inscripto	STOP — entirely different regime
Bienes Personales threshold	Flag — always check alongside Ganancias

Red Flag Thresholds

Flag	Threshold
No aportes jubilatorios claimed	Verify — mandatory for autónomos
Gastos sin factura detected	Non-deductible + 35% punitive tax
Single client > 80% of income	Employment relationship risk
Large percepciones claimed as credit	Verify certificates from ARCA account
Bienes Personales threshold may be exceeded	Flag for concurrent filing

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Section 2 — Required Inputs + Refusal Catalogue

Required Inputs

Before computing Argentine Ganancias, collect:

1. Tax category — 4ta categoría autónomo (art. 53) or relación de dependencia
2. Marital / family status — for cargas de familia deductions
3. Gross annual income from self-employment — total honorarios / ingresos brutos
4. Business expenses — documented with facturas electrónicas
5. Retirement contributions (jubilación autónomos) — mandatory contributions paid
6. Obra social and prepaga contributions — health insurance paid
7. Other income sources — employment, rental (1ra cat.), financial (2da cat.)
8. Bienes Personales status — assets above threshold
9. CUIT — tax identification number
10. Bank statements — 12 months (calendar year)
11. Percepciones suffered — from foreign currency purchases, imports
12. Anticipos paid — advance payments from prior DDJJ

Refusal Catalogue

Code	Situation	Action
R-AR-1	Client is Monotributo	Stop — Monotributo is a separate simplified regime; use ar-monotributo skill
R-AR-2	Tax category unknown (autónomo vs empleado)	Stop — deducción especial multiplier differs; category is mandatory
R-AR-3	Gastos sin factura (undocumented expenses) claimed	Reject + flag 35% punitive tax under art. 38
R-AR-4	Foreign-source income with treaty implications	Escalate — worldwide income applies but foreign tax credits need treaty analysis
R-AR-5	Trust taxation or corporate reorganisation	Escalate — outside scope
R-AR-6	No CUIT provided	Stop — cannot determine filing schedule

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Section 3 — Transaction Pattern Library

3.1 Income Patterns

#	Narration Pattern	Tax Line	Notes
I-01	TRANSFERENCIA DE [client] / TRF CR [client]	Gross income — Ganancias 4ta cat.	Standard inter-bank transfer from client
I-02	ACREDITACIÓN CVU [client] / CVU CRÉDITO	Gross income — Ganancias 4ta cat.	CVU (fintech wallet) credit from client
I-03	MERCADOPAGO COBRO / MP COBRO [client]	Gross income — gross-up	Mercado Pago settlement; fee deductible with factura
I-04	DEBIN RECIBIDO [client]	Gross income — Ganancias 4ta cat.	DEBIN (instant debit request) payment received
I-05	PAYPAL RETIRO / PAYPAL TRANSFER	Gross income — foreign source	PayPal withdrawal; convert at ARCA exchange rate
I-06	STRIPE PAYOUT / STRIPE AR	Gross income — foreign source	Stripe payout; classify by payer country
I-07	RAPIPAGO COBRO / PAGO FÁCIL COBRO	Gross income — Ganancias 4ta cat.	Cash collection network receipt
I-08	DEVOLUCIÓN GANANCIAS ARCA / REINTEGRO ARCA	NOT income — tax refund	Refund of overpaid tax
I-09	INTERESES PLAZO FIJO / RENDIMIENTO FCI	2da categoría — financial income	Interest/fund returns; separate treatment
I-10	DIVIDENDOS [company]	Renta exenta or gravada	Dividends; verify current treatment
I-11	ALQUILER COBRADO / RENTA INMUEBLE	1ra categoría — rental income	Separate category; aggregates in Ganancias

3.2 Expense Patterns

#	Narration Pattern	Tax Line	Notes
E-01	ALQUILER OFICINA / LOCACIÓN COMERCIAL	Rent — fully deductible	Require factura electrónica
E-02	EDESUR / EDENOR / EPEC / EPE	Utilities — deductible (business proportion)	Electricity; require factura
E-03	METROGAS / NATURGY / CAMUZZI	Gas — deductible (business proportion)	Require factura
E-04	PERSONAL / CLARO / MOVISTAR / TELECOM	Phone/internet — deductible (business %)	Require factura
E-05	ADOBE / MICROSOFT 365 / GOOGLE WORKSPACE	Software — fully deductible	Professional tools
E-06	CONTADOR / ESTUDIO CONTABLE / HONORARIOS CPN	Accounting fees — fully deductible	Require factura
E-07	AEROLÍNEAS ARGENTINAS / FLYBONDI / JETSMART	Air travel — deductible (business purpose)	Document purpose
E-08	HOTEL / BOOKING.COM / AIRBNB	Accommodation — deductible (business travel)	Business purpose required
E-09	MONOTRIBUTO APORTES / JUBILACIÓN AUTÓNOMOS	Retirement contributions — deducción general	Fully deductible
E-10	OBRA SOCIAL / PREPAGA / OSDE / SWISS MEDICAL	Health insurance — deducción general (5% cap)	Cap at 5% of ganancia neta
E-11	SEGURO PROFESIONAL / RC PROFESIONAL	Professional insurance — fully deductible
E-12	COLEGIO PROFESIONAL / CPACF / MATRÍCULA	Professional body fees — fully deductible
E-13	PAGO GANANCIAS ARCA / VEP GANANCIAS	Tax payment — NOT deductible	Credit against liability
E-14	ANTICIPO GANANCIAS / VEP ANTICIPO	Advance payment — NOT deductible	Credit against annual DDJJ
E-15	PERCEPCIÓN RG 4815 / PERC. DÓLAR / IMP. PAÍS	Percepción — NOT deductible	Credit against Ganancias DDJJ
E-16	MARKETING / PUBLICIDAD / GOOGLE ADS	Marketing — fully deductible	Require factura or foreign invoice
E-17	PAPELERÍA / INSUMOS OFICINA	Office supplies — fully deductible	Require factura
E-18	SERVICIO DOMÉSTICO	Domestic staff — deducción general	Capped at GNI amount
E-19	ALQUILER VIVIENDA / INQUILINO	Housing rent (personal) — deducción general	40% of rent, capped at GNI

3.3 Bank Fees and Financial (Exclude)

Pattern	Treatment	Notes
BANCO NACIÓN, BNA	EXCLUDE for bank charges/fees	Financial service
BANCO GALICIA, GALICIA	EXCLUDE for bank charges/fees	Financial service
SANTANDER ARGENTINA	EXCLUDE for bank charges/fees	Financial service
BBVA ARGENTINA	EXCLUDE for bank charges/fees	Financial service
MACRO, BANCO MACRO	EXCLUDE for bank charges/fees	Financial service
BRUBANK, UALA, NARANJA X	EXCLUDE for fintech fees	Check for separate taxable subscription
COMISIÓN BANCARIA, MANTENIMIENTO CTA	EXCLUDE	Bank maintenance fee
INTERESES, INTERÉS PRÉSTAMO	EXCLUDE	Interest on loan — out of scope

3.4 Government and Statutory (Exclude)

Pattern	Treatment	Notes
ARCA, AFIP	EXCLUDE	Tax payment
ANSES	EXCLUDE	Social security system payment
RENTAS [province]	EXCLUDE	Provincial tax (Ingresos Brutos — separate)
ARBA, AGIP, DGIP	EXCLUDE	Provincial revenue agency payment
MUNICIPALIDAD	EXCLUDE	Municipal fee/tax

3.5 Internal Transfers and Exclusions

Pattern	Treatment	Notes
TRANSFERENCIA PROPIA, CUENTA PROPIA	EXCLUDE	Internal movement
EXTRACCIÓN ATM, RETIRO EFECTIVO	TIER 2 — ask	Default exclude; ask purpose
PRÉSTAMO PERSONAL	EXCLUDE	Loan principal, out of scope
CUOTA PRÉSTAMO	EXCLUDE	Loan repayment, out of scope

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Section 4 — Worked Examples

Example 1 — Banco Nación (Buenos Aires, IT Consultant)

Bank: Banco de la Nación Argentina statement Client: Martín López, IT consultant, Buenos Aires, Responsable Inscripto

Fecha;Concepto;Débito;Crédito;Saldo
05/01/2025;TRANSFERENCIA CR EMPRESA TECH SA;;1.200.000;
15/01/2025;COMISIÓN BANCARIA;1.500;;
10/02/2025;TRANSFERENCIA CR STARTUP DIGITAL SRL;;850.000;
28/02/2025;VEP JUBILACIÓN AUTÓNOMOS;180.000;;
15/03/2025;PAYPAL RETIRO;;420.000;
31/03/2025;ANTICIPO GANANCIAS VEP;250.000;;
20/04/2025;MERCADOPAGO COBRO;;380.000;
05/06/2025;TRANSFERENCIA CR GAMMA CONSULTING SA;;1.500.000;
10/07/2025;ESTUDIO CONTABLE PÉREZ;120.000;;
10/10/2025;AEROLÍNEAS ARGENTINAS;95.000;;

Step 1 — Income Classification

Narration	Pattern	Amount (ARS)	Notes
EMPRESA TECH SA	I-01	1,200,000	Domestic PJ — check retención
STARTUP DIGITAL SRL	I-01	850,000	Domestic PJ — check retención
PAYPAL RETIRO	I-05	420,000	Foreign source — convert at ARCA rate
MERCADOPAGO COBRO	I-03	380,000	Gross up for MP fees
GAMMA CONSULTING SA	I-01	1,500,000	Domestic PJ — check retención

Total gross annualised: ARS 28,000,000 (example)

Step 2 — Deductible Expenses

Accounting: ARS 1,440,000; jubilación: ARS 2,160,000; travel: ARS 1,140,000; software: ARS 480,000; bank fees excluded.

Step 3 — Computation

Ganancia bruta:              ARS 28,000,000
Less gastos deducibles:      ARS  5,220,000
Ganancia neta:               ARS 22,780,000
Less deducciones generales:  ARS  2,160,000 (jubilación)
Less deducciones personales:
  GNI:                       ARS  3,916,268
  Deducción especial (2.5x): ARS  9,790,671
  Total personal:            ARS 13,706,939
Ganancia neta imponible:     ARS  6,913,061
Tax (apply scale):           ~ARS 1,012,000
Less anticipos + retenciones + percepciones

Example 2 — Banco Galicia (Córdoba, Architect)

Bank: Banco Galicia statement Client: Lucía Fernández, architect, Córdoba, married with 2 children

Gross income: ARS 35,000,000 Expenses: ARS 8,000,000 (staff, office rent, software, materials) Jubilación: ARS 2,400,000 Obra social: ARS 600,000 (check 5% cap)

Personal deductions: GNI + DE (2.5x) + cónyuge + 2 hijos = ARS 13,706,939 + ARS 3,688,339 + ARS 3,720,086 = ARS 21,115,364

Ganancia neta imponible: ARS 35,000,000 - 8,000,000 - 3,000,000 - 21,115,364 = ARS 2,884,636

Tax: bracket 1,750,027–3,500,053 at 9% = ARS 87,501 + (2,884,636 - 1,750,027) x 9% = ARS 87,501 + ARS 102,115 = ARS 189,616

Flag: Verify spouse income is below GNI. Verify Bienes Personales.

Example 3 — Santander Argentina (CABA, Digital Creator with Percepciones)

Bank: Santander Argentina Client: Diego Ruiz, digital creator, receives foreign payments, large percepciones from USD purchases

Gross income: ARS 18,000,000 (mix of domestic and foreign) Percepciones from USD purchases: ARS 3,500,000 (RG 4815 + adelanto Ganancias)

After deductions and personal allowances, tax per scale: ARS 1,200,000 Less percepciones: ARS 3,500,000 Result: Saldo a favor (credit balance) ARS 2,300,000

Flag: Percepciones exceed computed tax. Client has saldo a favor. Verify all percepción certificates.

Example 4 — Brubank (CABA, Freelance Developer, Low Income)

Bank: Brubank (digital bank) Client: Ana García, freelance developer, single, no dependants

Gross income: ARS 15,000,000 Expenses: ARS 4,000,000 Jubilación: ARS 1,800,000

After GNI + DE (2.5x) = ARS 13,706,939: Ganancia neta imponible: ARS 15,000,000 - 4,000,000 - 1,800,000 - 13,706,939 = max(0, -4,506,939) = ARS 0

Tax: ARS 0. Personal deductions fully shelter the income.

Example 5 — Banco Macro (Tucumán, Physician with Gastos sin Factura)

Bank: Banco Macro Client: Dr. Carlos Méndez, physician, Tucumán

Issue: Client claims ARS 2,000,000 in expenses without facturas.

Resolution: NOT deductible under art. 83. Additionally, art. 38 imposes 35% punitive tax on undocumented expenses = ARS 700,000 additional tax. Remove from deductions and flag.

Example 6 — BBVA Argentina (Mendoza, Consultant with Mixed Income)

Bank: BBVA Argentina Client: Patricia Vega, consultant, Mendoza, also earns rental income

Self-employment: ARS 22,000,000 Rental income (1ra categoría): ARS 6,000,000 Total ganancia bruta: ARS 28,000,000

All income categories aggregate. Apply expenses per category. Apply GNI + DE + cargas to combined ganancia neta. Flag: Bienes Personales likely triggered by real property.

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Section 5 — Tier 1 Rules (Apply Directly)

T1-AR-1 — Autónomos use the 2.5x multiplier, NEVER 3.8x The deducción especial multiplier of 3.8x is exclusively for empleados en relación de dependencia. Autónomos use 2.5x the ganancia no imponible. Apply without escalating.

T1-AR-2 — Undocumented expenses trigger 35% punitive tax Gastos sin factura are not only non-deductible but subject to an additional 35% tax on the gross undocumented amount under art. 38 of Ley 20.628. Always flag and compute the 35% penalty.

T1-AR-3 — Percepciones are credits, not deductions Percepciones suffered (e.g., RG 4815 on foreign currency purchases, import percepciones) are credits against the annual DDJJ Ganancias. They reduce the final tax balance payable. If percepciones exceed tax, a saldo a favor results.

T1-AR-4 — Anticipos are credits, not deductions Advance payments (anticipos) paid bimonthly are credits against the final DDJJ. They are NOT deductible expenses.

T1-AR-5 — Cargas de familia: dependent must earn below GNI The cónyuge and hijo deductions only apply if the dependent's own income is below the ganancia no imponible. Verify before applying.

T1-AR-6 — Semi-annual threshold adjustment is mandatory Argentina adjusts tax scale thresholds and personal deduction amounts every 6 months by IPC. Each semester's income must use that semester's applicable thresholds. Never use a full-year table from a single semester.

T1-AR-7 — Bienes Personales must be considered alongside Ganancias Bienes Personales is a separate wealth tax (progressive 0.5% to 1.75%) filed on the same schedule as Ganancias. Always flag when a client's asset base may exceed the threshold.

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Section 6 — Tier 2 Catalogue (Reviewer Judgement Required)

Code	Situation	Escalation Reason	Suggested Treatment
T2-AR-1	Monotributo vs Responsable Inscripto decision	Entire regime differs; depends on turnover, expenses, and client position	Flag for Contador Público; do not compute under wrong regime
T2-AR-2	Home office expense proportion	Requires documented dedicated space and proportion calculation	Flag — proportional deduction; reviewer must confirm methodology
T2-AR-3	Motor vehicle business use percentage	Limited deduction under art. 88; acquisition and running costs capped	Flag — vehicle business-use percentage must be documented
T2-AR-4	Semi-annual threshold application	Each semester may have different amounts; annual DDJJ aggregates both	Flag — confirm correct semester thresholds applied
T2-AR-5	Bienes Personales interaction	Assets above threshold trigger wealth tax; filed alongside Ganancias	Flag — verify asset base and threshold; separate computation
T2-AR-6	Foreign-source income for Argentine resident	Worldwide income subject to Ganancias; foreign tax credits may apply	Escalate — treaty analysis required

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Section 7 — Excel Working Paper Template

ARGENTINE GANANCIAS WORKING PAPER (AUTÓNOMO / PROFESIONAL INDEPENDIENTE)
Taxpayer: _______________  CUIT: _______________  FY: 2025 (Calendar Year)

SECTION A — INCOME (GANANCIA BRUTA)
                                        ARS
4ta categoría (honorarios/servicios):  ___________
1ra categoría (rental, if any):        ___________
2da categoría (financial, if any):     ___________
Foreign-source income (converted):     ___________
TOTAL GANANCIA BRUTA                   ___________

SECTION B — GASTOS DEDUCIBLES (Art. 83-87)
Office rent:                           ___________
Utilities (business %):                ___________
Phone/internet (business %):           ___________
Software:                              ___________
Accounting/legal fees:                 ___________
Travel (business purpose):             ___________
Marketing/advertising:                 ___________
Staff salaries + cargas sociales:      ___________
Office supplies:                       ___________
Professional insurance:                ___________
Professional body fees:                ___________
TOTAL GASTOS DEDUCIBLES                ___________

SECTION C — GANANCIA NETA
Ganancia bruta - gastos deducibles     ___________

SECTION D — DEDUCCIONES GENERALES (Art. 85)
Aportes jubilatorios:                  ___________
Obra social / prepaga (5% cap):        ___________
Seguros de vida:                       ___________
Servicio doméstico (GNI cap):          ___________
Alquiler vivienda (40%, GNI cap):      ___________
Donaciones (5% cap):                   ___________
TOTAL DEDUCCIONES GENERALES            ___________

SECTION E — DEDUCCIONES PERSONALES (Art. 30)
Ganancia no imponible (GNI):           ___________
Deducción especial (2.5x GNI):        ___________
Cónyuge:                               ___________
Hijos (x ___):                         ___________
TOTAL DEDUCCIONES PERSONALES           ___________

SECTION F — GANANCIA NETA IMPONIBLE
C - D - E (min 0):                     ___________

SECTION G — IMPUESTO DETERMINADO
Tax per progressive scale:             ___________

SECTION H — CREDITS
Anticipos paid:                        (___________)
Retenciones sufridas:                  (___________)
Percepciones (RG 4815, etc.):          (___________)
TAX DUE / (SALDO A FAVOR)             ___________

SECTION I — REVIEWER FLAGS
[ ] Tax category confirmed (autónomo, not empleado or Monotributo)?
[ ] Semi-annual thresholds verified with ARCA?
[ ] All expenses documented with facturas electrónicas?
[ ] No gastos sin factura included (35% penalty check)?
[ ] Cargas de familia — dependant income below GNI confirmed?
[ ] Percepciones certificates verified?
[ ] Bienes Personales obligation assessed?
[ ] Foreign income converted at ARCA official rate?

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Section 8 — Bank Statement Reading Guide

Banco de la Nación Argentina (BNA)

• Export: PDF or CSV from Home Banking BNA
• Columns: Fecha;Concepto;Débito;Crédito;Saldo
• Amount format: period thousands separator, comma decimal (e.g., 1.200.000,00)
• Date: DD/MM/YYYY
• Credit narrations: TRANSFERENCIA CR [sender], ACREDITACIÓN [sender]

Banco Galicia

• Export: CSV/Excel from Online Banking Galicia
• Columns: Fecha;Descripción;Débito;Crédito;Saldo
• Standard Argentine format; positive credit, negative debit
• SPEI/CVU narrations: TRF CVU [sender], TRANSFERENCIA [sender]

Santander Argentina

• Export: CSV/PDF from Santander Online
• Columns: Fecha;Concepto;Importe;Saldo
• Positive = credit; negative = debit

BBVA Argentina (ex-Francés)

• Export: CSV/PDF from BBVA Net
• Columns: Fecha;Detalle;Débito;Crédito;Saldo
• Narrations: TRF RECIBIDA DE [sender]

Banco Macro

• Export: CSV from Macro Online
• Standard format; Fecha;Movimiento;Débito;Crédito;Saldo

Brubank / Ualá / Naranja X (Digital Banks)

• Export: CSV or PDF from app
• Simple format; credit/debit in single column (positive/negative) or separate columns
• CVU transfers: Transferencia recibida de [sender]
• Mercado Pago: MP COBRO [amount]

Mercado Pago

• Not a bank statement per se; settlements appear in the primary bank statement
• Look for: MERCADOPAGO, MP COBRO, LIQUIDACIÓN MP
• Gross-up required for fee deduction

Key Argentine Banking Notes

• All amounts in ARS (Argentine pesos); period as thousands separator, comma as decimal
• CVU (Clave Virtual Uniforme) is the Argentine instant payment identifier for fintech wallets
• CBU (Clave Bancaria Uniforme) for traditional bank transfers
• Both CVU and CBU transfers appear as credits with sender identification

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Section 9 — Onboarding Fallback

Tax category confirmation:

"Before I can compute your Ganancias, I need to confirm your tax category. Are you registered as an autónomo (Responsable Inscripto) or are you in Monotributo? If Monotributo, you pay a fixed monthly fee (DAS) and do not file a Ganancias return on this income — a different skill applies. If you are a Responsable Inscripto autónomo, this skill applies. Please check your status at www.arca.gob.ar with your Clave Fiscal."

Missing facturas:

"Argentine tax law requires all deductible expenses to be supported by facturas electrónicas. Expenses without facturas are not only non-deductible but trigger a 35% punitive tax under art. 38 of Ley 20.628. Please ensure all claimed expenses have corresponding facturas. You can verify your received facturas at www.arca.gob.ar → 'Mis Comprobantes'."

Percepciones verification:

"I see you may have percepciones from foreign currency purchases or imports (RG 4815 / Impuesto PAÍS). These are credits against your Ganancias DDJJ. To claim them, I need the percepción certificates. You can download them from your ARCA account under 'Mis Retenciones' or check your bank statements for percepción line items."

Bienes Personales reminder:

"As part of your annual tax filing, I also need to assess whether you have a Bienes Personales (wealth tax) obligation. This tax applies to worldwide assets exceeding a threshold updated annually by ARCA. Do you own real estate, vehicles, investments, or bank deposits that in aggregate might exceed the threshold? Bienes Personales is filed on the same schedule as Ganancias."

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Section 10 — Reference Material

Key Legislation

• Ley 20.628 — Impuesto a las Ganancias (texto ordenado)
• Ley 27.743 — Paquete Fiscal 2024 (modified rates and thresholds)
• Ley 23.966 — Impuesto sobre los Bienes Personales
• Ley 11.683 — Procedimiento Tributario (penalties, interest)
• Decreto Reglamentario — implementing regulations

Filing Calendar

Deadline	Event
June (by last CUIT digit)	DDJJ Ganancias annual return
June (same schedule)	DDJJ Bienes Personales
Bimonthly from June	Anticipos (5 instalments, 20% each of prior year tax)

Penalties

Offence	Penalty
Late filing (omisión)	1% per month of unpaid tax (up to 100%)
Material omission (art. 45)	100% of omitted tax
Tax fraud (art. 46)	200-1000% of evaded tax + criminal
Undocumented expenses (art. 38)	35% additional tax on gross amount
Late payment interest	ARCA resolutiva rate (~4-6% monthly)

Useful References

• ARCA Portal: www.arca.gob.ar
• Clave Fiscal: servicioscf.arca.gob.ar
• IPC updates: www.indec.gob.ar
• Bienes Personales thresholds: check ARCA RG annually

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.