In this article, we summarize ARCA Resolution No. 5792/2025, published today in the Official Gazette and effective as of this date (read full text in Spanish).
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The resolution establishes that taxpayers with requests for refunds of balances available for free disposal of national taxes related to foreign-trade operations and/or pending export-rebate payments —accumulated or formalized as of 31 October 2025— may request that such amounts be expressed in U.S. dollars, pursuant to Art. 1 of ME Resolution 1834/2025, and in compliance with the terms and conditions set forth in Resolution 5792.

Deadline to exercise the option
From 05 December 2025 to 01 March 2026, both dates inclusive.

The accepted amount will be converted into U.S. dollars at the Banco Nación seller’s exchange rate of 18 November 2025 (the effective date of ME Resolution 1834/2025).‍

1. Refund requests for balances available for free disposal (DGI Reg. No. 2,224)

The option may be exercised in whole or in part for each request accumulated as of 31 October 2025, provided it meets the requirements of Art. 3 of Resolution 5792. Once the information is verified and no inconsistencies with the agency’s databases are found, the corresponding receipt of submission will be issued.‍

2. Export rebates (AFIP Reg. No. 1,921)

The option may be exercised for rebate settlements recorded as of 31 October 2025, inclusive, that are in “Reimbursement generated” status and still pending payment at the time the option is exercised.‍

3. Subsequent crediting and availability

Starting 02 March 2026, a certificate listing all credits included in the option will be available. As of 01 January 2027, a credit will be generated in the MALVINA IT System (SIM) to request compensation against domestic or customs taxes collected by the DGA or, alternatively, a refund. For such compensation or refund, the Banco Nación buyer’s exchange rate corresponding to the previous day will apply.‍

4. Optional nature and effects of opting in

This regime is optional. Its use implies waiving interest accrued from the date the option is exercised on the accepted amount, waiving any administrative or judicial action with the same purpose, and withdrawing any actions already initiated for the collection of the amount included in the option.

Opting in does not affect existing withholding and/or collection exclusion certificates, nor does it prevent requesting new ones in the future, provided the applicable regulatory conditions are met.

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