The Chamber of Deputies of Santiago del Estero gave the green light this afternoon to two key initiatives sent by the Executive Branch, in the framework of a new ordinary session chaired by the provisional president of the Legislature, Norma Abdala de Matarazzo. These are the 2026 Tax Regularization Regime and the law for the Modernization of Tax Credit Collection, two complementary regulatory tools aimed at providing greater efficiency to provincial tax management.
The 2026 Tax Regularization Regime is presented as a moratorium intended for residents, merchants and companies with tax debts due as of December 31, 2025, to get up to date with extraordinary facilities. The initiative covers taxes such as Gross Income, Property Tax, Motor Vehicle Tax and Stamp Tax, and establishes a period of 90 consecutive days for taxpayers to join the plan.
The benefits of the moratorium are staggered according to the chosen payment method. Taxpayers will be able to access write-offs of 70%, 50% or 30% in interest, depending on whether they opt for cash payment, plans of up to six installments or financing of up to 36 installments. In addition, a down payment of 10% of the consolidated total for individuals and 20% for legal entities is set, with a minimum amount per installment of 10,000 pesos. The regulation also allows the incorporation of pending installments of existing plans and the re-entry of those who have lost previous facilities.
In parallel, and with the aim of adapting procedures to the current economic dynamics, the legislators sanctioned the law for the Modernization of Tax Credits. This regulation introduces operational modifications to the Provincial Tax Code (Law No. 6,792), among which the implementation of the mandatory Electronic Tax Domicile and the expansion of verification and updating powers in executions and seizures stand out.
From the Legislative Branch, they pointed out that with this regulatory package, the provincial State is provided with a more modern and technified collection scheme, while at the same time offering an accessible temporary window for taxpayers to regularize their administrative situation. The combination of both laws aims to strengthen the relationship between the tax authorities and citizens, promoting voluntary compliance and streamlining collection channels.
The approval of these laws takes place in a context of seeking greater fiscal predictability and stimulating economic reactivation. With the moratorium, the provincial government hopes to recover a significant portion of the accumulated debt, while the modernization of tax credits aims to reduce delinquency and optimize State resources. Both initiatives reflect a comprehensive strategy to organize public accounts without losing sight of the need to alleviate the burden on taxpayers.
The approved regulatory package is part of a series of measures that the government of Santiago del Estero has been promoting to consolidate a more efficient and equitable tax system. The moratorium, in particular, is presented as an opportunity for the sectors most affected by the economic crisis to regularize their situation without facing the weight of punitive interests, while the modernization of tax credit collection aims to provide the State with more agile tools to ensure collection.
