On August 19, 2025, the Central Bank of Argentina (Banco Central de la República Argentina, or BCRA) issued Communication “A” 8304, updating the Survey of External Assets and Liabilities regulated by Communication “A” 6401 and its supplements.
This reporting regime is mandatory for resident individuals and legal entities that, according to the period considered, record external liabilities or reach the thresholds for external assets and liabilities defined by the BCRA, who are required to report the assets and liabilities they hold with non-residents. The new communication establishes guidelines applicable as of the data corresponding to the first quarter of 2026.
This publication was prepared based on information dated August 19, 2025, and does not constitute legal advice on specific matters. If necessary, specialized legal advice should be sought.
For more information, please contact:
Sebastián Luegmayer – LuegmayerS@eof.com.ar