New Rules for Guaranteeing Tax Assessments

Tax regulations that will come into force in 2026, establish new procedures for guaranteeing tax assessments owed by individuals and Corporations.

Starting in January, specific and mandatory conditions for ensuring payment of tax assessments are established, in order of priority, in the event of challenges through administrative and/or judicial proceedings.

Article 141 of the Federal Tax Code now mandates a specific order of alternatives to guarantee tax interest. The first option is always to obtain a "deposit slip" for the total amount of the debt, issued by an authorized banking institution (Banco del Bienestar).

If that alternative is not sufficient, then the second option must be chosen, which is a "letter of credit" (also issued by an authorized banking institution), and, if this is not possible, then a pledge or mortgage, a guarantee, the joint obligation of a solvent third party, and, finally, the administrative seizure of assets or negotiations may be used (emphasizing in that mandatory order).

It is also established that when a taxpayer files an Administrative Appeal for Revocation, they will also be obligated to guarantee the tax credit (something that does not occur under the provisions in effect until the last day of December 2025). Previously, the latter only applied when an Administrative Litigation Trial was filed before the Federal Court of Administrative Justice.

It is important to research this matter in order to make the best corporate decisions for your Company; at TP Legal we can support you in the process to find the best solutions.