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On December 27, 2023, the bill “Bases and Starting Points for the Freedom of Argentineans”, known as the “omnibus law”, was submitted to the Congress of the Nation, which includes tax, labor, criminal, energy, and electoral reforms.

Among the main tax measures to be addressed in this bill are the following:

a) Exceptional Regularization Regime for Tax, Customs and Social Security Obligations

b) Asset Regularization Regime

c) Personal Property Tax

d) Consumer Tax Transparency Regime

e) Transfer Tax on Real Estate Transfers of Individuals and Undivided Estates


This publication does not constitute a legal opinion on specific issues. If necessary, specialized legal advice should be sought.

For further information, please contact:

Miguel A. M. Tesón – TesonM@eof.com.ar      

Guillermo Lalanne – LalanneG@eof.com.ar

Valeria Estathio – EstathioV@eof.com.ar

María Celina Valls – VallsM@eof.com.ar

Natalia Heller – HellerN@eof.com.ar