Fiscal Innocence II: What the Government Regulated and What Is Needed to Buy Properties with Mattress Dollars
The Argentine government published Decree 1253/2026, regulating the Simplified Income Declaration regime under the Fiscal Innocence Law II. This regulation allows the use of undeclared savings, known as "mattress dollars," for property purchases, although adjustments by the Financial Information Unit (UIF) and ARCA are still pending for full implementation. The changes aim to provide greater legal security to taxpayers and facilitate the use of undeclared funds.
By La Nación












