Resolution 1834/2025 of the Ministry of Economy instructed the Customs Collection and Control Agency (ARCA) to implement mechanisms that allow taxpayers to express in US dollars the freely available credit balances linked to foreign trade operations and the amounts of export refunds accumulated as of October 31, 2025, inclusive. This possibility is subject to the exercise of an option by the interested party until March 1, 2026, using the selling exchange rate of the Banco de la Nación Argentina in force on the date of entry into force of Resolution 1834/2025, that is, on 11/18/2025.
To implement the regime, ARCA issued General Resolution 5792/2025, which establishes the operating procedure to make the request between December 5, 2025 and March 1, 2026. The option may be exercised in whole or in part with respect to requests for the return of balances in favor submitted before December 31, 2025, approved and notified before March 1, 2026, and even unpaid It also covers export refunds with status “Refund generated” registered as of October 31, 2025.
The declared information will be verified by ARCA and once accepted, the amount will be converted to dollars according to the price provided in Resolution 1834/2025. The regime allows withdrawal until March 1, 2026, which restores the original situation of the applications involved.
As of March 2, 2026, a certificate with all the credits included will be available. From January 1, 2027, subjects may request compensation or refund, applying the purchasing exchange rate of Banco Nación corresponding to the day prior to the procedure.
The procedure is optional and implies the waiver of interest and any administrative or judicial means for the amounts included, without affecting current exclusion certificates. The declared information will be binding, with the sanctions provided for in Law 11,683 and the Customs Code for falsification.
Vanesa Luján Di Sanzo
Lawyer specializing in Tax Law
[email protected]
Rinci & Associates Studio – www.estudiorinci.com
by CONTENTNOTICAS
