ARCA Resolution No. 5872/2026. Registration of Contracts for Export Transactions Involving Goods with a Quota.
The Income Tax Law—and its implementing regulations—establish the obligation to register sales contracts for export transactions involving goods with a market value. If the registration requirement is not met or is fulfilled improperly, the tax law provides for the determination of income from Argentine sources based on the market value of the goods on the date of shipment, without considering the agreed-upon price.
ARCA General Resolutions No. 4653/2019 and 4837/2020 —in effect through July 31, 2026—regulate the registration of contracts for export transactions involving goods with a listed price covered by Law No. 21,453 and its amendments—agricultural products—and goods not covered by that law, respectively.
Based on the experience gained since these resolutions took effect and in light of the amendments made to the regulations by Decree 767/2025, the recent Resolution was issued to consolidate into a single text the rules applicable to the registration of export contracts for goods subject to income tax.
The recent Resolution ARCA 5872/2026 (Official Gazette, July 3, 2026) takes effect on August 1, 2026, and applies to all transactions registered on or after that date. It also repeals the previous resolutions on contract registration (4653/2019 and 4837/2020).
This publication was prepared on July 3, 2026, and does not constitute legal advice. For more information, please contact:
Tax Law Department
Celina Valls – vallsM@eof.com.ar