The Fiscal Innocence Law, which was enacted at the end of 2025 and officially came into effect on January 2, 2023, introduces a Simplified Gains Regime tailored for individuals. This law is part of the government's strategy to encourage Argentine citizens to withdraw their hidden dollars and integrate them into the formal economy. It is presented as a paradigm shift in the relationship between the state and taxpayers, aimed at fostering a more cooperative environment while boosting declared income.

The law establishes a 'permanent popular amnesty' program, allowing individuals to regularize their informal savings without any retrospective audits, provided they begin declaring and paying taxes on their income going forward. The decree accompanying the law delineates the scope of the 'fiscal cap' and provides guidance on the usage of the funds declared under this new scheme. This is significant as it seeks to alleviate the burdens of previous tax regulations that often discouraged taxpayers from coming forward with any unreported income.

As the government publishes the regulation of the Fiscal Innocence Law, it emphasizes the potential benefits for the economy, which could see an influx of declared savings that were previously hidden. By limiting state intervention and creating a more transparent process, the government hopes this initiative will ultimately lead to increased tax revenue and a more engaged taxpayer base, creating a more stable economic environment for all citizens in Argentina.