Estudio Paz & Asoc.Buenos Aires · Argentina
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If you owe ARCA money, you don't just pay the tax — you pay the tax plus interest accrued since the due date. Here's what these charges are, how they differ, and how much they add up to today.
Updated as of August 19, 2026
In short
Current rates
| Concept | Monthly rate | When it applies |
|---|---|---|
| Resarcitorio (late-payment) | 2.75% | Debt unpaid since its due date, no notice required |
| Punitorio (punitive) | 3.50% | Once ARCA files a judicial collection action |
| Refunds owed to taxpayer | 0.50% | When the credit balance is the taxpayer's and ARCA must refund it |
The difference that matters
They're often confused, but they mark two very different stages of a debt. Knowing which one applies to you determines how urgently you need to act.
Starts running automatically the day after the due date, with no need for ARCA to make a claim or send a notice. Its purpose is to compensate the Treasury for collecting late: it isn't a penalty, it's the cost of time.
If you filed your return but paid after the deadline, this is the interest that applies to you.
Applies only once ARCA moves to collect through the courts, filing a judicial collection action ("ejecución fiscal"). It replaces resarcitorio interest from that point on and carries a higher rate, since forced collection is now involved on top of the delay.
If you've reached this stage, there's already a debt certificate on file and a Treasury attorney acting on it.
What to do
Interest doesn't stop accruing on its own — it keeps building until the day you actually pay. The sooner you sort it out, the less you pay overall.
Check ARCA's website for which obligations show as unpaid, for which periods, and under which concept. Sometimes debts show up that were already paid but misapplied, or filings that were never actually made.
The official calculator gives you the updated amount as of a given date. If the debt is old, it will be made up of stretches with different rates — that's why the final figure isn't a simple multiplication.
A payment plan stops resarcitorio interest from accruing and replaces it with a financing rate, usually lower. If a debt-relief program is open, it may include a reduction of interest and fines — but it has deadlines and conditions.
While the debt is still at the administrative stage, resarcitorio interest applies. If ARCA issues the debt certificate and starts the judicial collection process, it switches to punitorio and court costs are added. The cost difference between acting now and acting later is real.
We handle the whole process: reviewing the debt, arranging the payment plan or debt-relief program that fits, and defending you if an execution is already underway. See our tax advisory service and legal advisory service.
Resarcitorio interest doesn't automatically compound month to month, but it does capitalize at specific points: when you enter a payment plan, the interest accrued up to that date is consolidated with the principal, and the plan's financing is calculated on that total. That's why a payment plan's total is always higher than the original principal.
Yes, there are administrative and judicial channels to challenge an official assessment or a wrongly calculated debt. But note: appeals generally don't suspend interest accrual, so it's worth weighing the cost of disputing against settling and then claiming a refund. It's a case-by-case decision.
There's no fixed schedule. The Ministry of Economy sets them by resolution and, historically, has updated them every quarter or two, tracking market reference rates. This page shows the last verification date above; before any concrete decision, always confirm against the official source.
Resarcitorio interest on the consolidated debt stops, but the plan carries its own financing rate on the installments. It's usually more favorable than letting the debt keep accruing — though you have to keep up: if the plan lapses due to missed installments, the debt reverts to its original state with interest recalculated.
No. ARCA sets the rates for national taxes, but each provincial authority (ARBA in Buenos Aires Province, AGIP in the City, and their equivalents elsewhere) sets its own by its own resolution. If you owe gross-receipts tax (Ingresos Brutos), the rate that applies is that jurisdiction's, not ARCA's.
We review your situation, calculate the exact amount owed, and tell you which settlement option fits best. No obligation.