On February 20, 2026, the National Securities Commission (“CNV”) issued General Resolution No. 1108/2026 (the “Resolution”) which incorporates a section establishing a regulatory adjustment to allow those who have opted for the Simplified Affidavit Regime for Income Tax, regulated by the Agency for Tax Collection and Customs Control (ARCA), to invest funds and/or assets in capital market transactions or with PSAVs.
Access the complete text of the Resolution here.
This publication was prepared based on information as of February 23, 2026, and does not constitute legal advice on specific matters. If necessary, you should seek specialized legal counsel.
For more information, please contact:
Sebastián Luegmayer – LuegmayerS@eof.com.ar