ARBA – New Regime for Regularization of Debts

A regime is established to regularize tax debts arising from Real Estate, Motor Vehicles and Gross Income Taxes; which are in preliminary proceedings, due or accrued, held by taxpayers from January 1, 2022 to December 31, 2022 (both dates inclusive).

Taxpayers wishing to avail themselves of this regime may do so from June 1, 2022 to December 31 of the same year (both dates inclusive).

Tax debts arising from the following are excluded from the regime:

  • Debt of collection agents
  • Debts claimed by means of an enforcement proceeding and those arising from regularization regimes,
  • Debts from the Gross Income Tax subject to audit process and/or from the Simplified Regime.
  • Fines.

Pursuant to the foregoing, the interest rates, amounts of installments and coefficients to be applied to the total amount to be regularized are established:

> For more information on Regulatory Resolution No. 13/2022 click here.