Neuquén hooks into the asset-declaration scheme: you regularize capital and free up Turnover Tax

Law 3450 does two things. (1) A special regime of tax regularization and payment facilities for debts due as of 05/31/2024 in Turnover Tax, Property Tax, Stamp Tax and withholding-agent debts: cash payment with a 70% reduction of compensatory interest until 09/16/2024 (50% from 09/17 to 10/15/2024), forgiveness of non-final fines and late surcharges; plans of 2 to 6 installments with forgiveness of 30% of interest and 70% of the financing, and 7 to 12 installments with 10% of interest and 50% of the financing (legal persons require an MSME certificate). (2) Provincial adhesion to the asset-regularization regime of national Law 27.743 (the asset-declaration scheme), which lives in Title II of Law 3450 itself —Art. 13: "Adhesion is made to the Asset Regularization Regime established in Title II of national Law 27 743"— and was implemented by Resolutions 297/DPR/2024 and 365/DPR/2024: whoever externalizes assets accesses the exemption from the Turnover Tax (and accessories) that would have corresponded for those undeclared assets, and Stamp Tax at 50% of what would have corresponded on the instruments over externalized real estate. The province also created a special tax on externalization above USD 100,000, with progressive rates by stage: 0.75% (until 11/30/2024), 1% (until 01/31/2025) and 1.25% (until 04/30/2025). That special provincial tax was later eliminated by Law 3479 (the 2025 tariff law), which aligned Neuquén with the provinces that charged no fee and enabled a refund to those who had already paid it. verif · Jul 30, 2024 ↗

Enacted on 07/30/2024. The moratorium/forgiveness had a window until 10/15/2024; the adhesion to the asset-declaration scheme (national Law 27.743) ran until 04/30/2025 (extendable). The special provincial tax on regularized assets was later eliminated by Law 3479 (2025 tariff law). prob · Jul 30, 2024 ↗

Neuquén taxpayers with provincial fiscal debt (Turnover Tax, Property Tax, Stamp Tax) who want to catch up with an interest reduction; and, above all, those who adhered to the national asset-declaration scheme (Law 27.743) and needed to shield the operation at the provincial level. In Vaca Muerta terms: subcontractors, suppliers and service SMEs of the ecosystem that repatriate or externalize capital and want to channel it into the activity without the externalization triggering provincial Turnover Tax on the declared assets. prob · Jul 30, 2024 ↗