Feb 23 • 12:51 UTC 🇦🇷 Argentina La Nacion (ES)

Massive closure of files for evasion due to the sanction of the law of tax innocence

The implementation of the 'law of tax innocence' in Argentina has led to a significant increase in the minimum punishable amounts for tax crimes, resulting in the closure of numerous legal cases.

The recent enforcement of the 'law of tax innocence' in Argentina has ushered in substantial changes within the economic criminal justice system. Following the law's approval alongside the 2026 budget, the minimum amounts qualifying as tax crimes have escalated by an astonishing average of 3000%. As a direct consequence, legal sources report a dramatic decrease in active cases, with cases being dropped at an alarming rate of 15 to 20 per day within just the first 13 business days of the law's application.

Legal experts and sources consulted by La Nacion indicate widespread agreement on the impact of this law, which essentially exonerates many previously prosecutable offenses. This change has reverberated through the economic court system, where the majority of ongoing investigations or pending cases now fall below the threshold required for them to be considered criminal. Notably, this has significant implications for tax enforcement in the country, potentially allowing individuals and businesses that would have previously faced legal consequences to evade prosecution entirely.

Additionally, the law's ramifications extend beyond mere case dismissals; they can fundamentally alter the landscape of tax compliance in Argentina. With an inflated minimum for what constitutes a punishable offense, the incentive for tax evasion may increase, raising concerns among tax authorities and economic analysts about future revenue collection. The recent high-profile individual exonerated under this law, as well as its broader implications for corporate accountability, adds a layer of complexity to understanding the long-term effects on fiscal governance in the country.

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