Law No. 21,850 provides a series of temporary tax measures, each with different effective periods and deadlines for using the relevant options or accessing the available benefits. These include a temporary VAT exemption for certain residential properties, the regularization of tax and municipal debts, a reduction in donation tax, the substitute tax on accumulated profits, and the extraordinary disclosure of assets and income held abroad.

We have prepared a calendar summarizing the key dates and considerations that taxpayers, companies and investors should keep in mind throughout 2026 and 2027