The Government of Santiago del Estero exempts the agricultural sector from paying Gross Income Tax for six months
The strong housing policy promoted by Governor Gerardo Zamora allowed...
As part of the agricultural emergency caused by drought, Governor Gerardo Zamora has signed a decree exempting the primary agricultural sector from paying the Gross Income Tax throughout the entire province.
The measure will be in effect from July 1st to December 31st of the current year and aims to ease the tax burden on rural producers who have been severely affected by adverse weather conditions.
The Provincial Government highlights that this decision is part of a series of concrete actions to support the agricultural sector in a complex economic and climatic context.
Attached is the official decree that formalizes this provision:
DECREE
WHEREAS:
The request from various organizations representing the agricultural sector, and the critical situation facing the primary sector in the province of Santiago del Estero, as a consequence of the prolonged drought, the sustained decline in prices of agricultural products, and the decrease in sales volumes;
AND CONSIDERING:
That extreme climatic conditions have caused a significant loss in productivity, affecting both small and medium producers, directly impacting the regional economy;
That this situation has reduced the real income of the sector, compromising its tax-paying capacity and threatening the sustainability of numerous rural operations;
That it is necessary to implement exceptional and temporary fiscal measures to ease the tax burden, contributing to the recovery of the most vulnerable productive sector in the province;
That the Provincial Government must take an active role in supporting the regional economy during times of crisis, prioritizing the preservation of employment sources and territorial balance;
THEREFORE, THE GOVERNOR OF THE PROVINCE DECREES:
ARTICLE 1 – The obligation to pay Gross Income Tax is suspended for income derived from primary agricultural activities, in accordance with the provisions of the Tax Code of the Province of Santiago del Estero, for the period from July 1, 2025, to December 31, 2025.
ARTICLE 2 – The activities included in Article 1 are detailed in Annex I, which is part of this Decree.
ARTICLE 3 – The Ministry of Economy is authorized to issue complementary and/or regulatory norms for the implementation of this Decree.
ARTICLE 4 – Communicate, publish, register in the Official Gazette, and archive.
| CODE | DESCRIPTION |
| 11110 | Cultivation of cereals except forage and seed cereals for sowing |
| 11111 | Wheat cultivation |
| 11112 | Rice cultivation |
| 11120 | Cultivation of forage cereals |
| 11121 | Corn cultivation |
| 11130 | Cultivation of oilseeds except seeds for sowing |
| 11131 | Soybean cultivation |
| 11140 | Cultivation of forage grasses |
| 11141 | Alfalfa cultivation |
| 11210 | Cultivation of potatoes, sweet potatoes, and cassava |
| 11220 | Cultivation of bulbs, sprouts, roots, and fruit vegetables |
| 11221 | Tomato cultivation |
| 11230 | Cultivation of leafy and other fresh vegetables |
| 11240 | Legume cultivation |
| 11250 | Cultivation of flowers and ornamental plants |
| 11310 | Cultivation of pome fruits |
| 11320 | Cultivation of stone fruits |
| 11330 | Cultivation of citrus fruits |
| 11340 | Cultivation of nuts and dried fruits |
| 11390 | Cultivation of other fruits, n.e.c. |
| 11410 | Cultivation of plants for fiber production |
| 11411 | Cotton cultivation |
| 11420 | Cultivation of sugar plants |
| 11430 | Cultivation of grapes for winemaking |
| 11440 | Cultivation of tea, yerba mate, and other infusion plants |
| 11450 | Tobacco cultivation |
| 11460 | Cultivation of aromatic and medicinal herbs and spices |
| 11490 | Other industrial crops, n.e.c. |
| 11510 | Seed production |
| 11520 | Production of other propagation forms of agricultural crops |
| 12110 | Cattle farming, except in studs, for milk production |
| 12120 | Sheep farming, except in studs, for wool production |
| 12130 | Pig farming, except in studs |
| 12140 | Horse farming, except in stud farms |
| 12150 | Goat farming, except in studs, for milk production |
| 12160 | Cattle breeding in studs |
| 12161 | Cattle breeding and fattening in studs, for milk production |
| 12162 | Sheep breeding in studs, for wool production |
| 12163 | Pig breeding in studs |
| 12164 | Cattle breeding and semen production |
| 12170 | Other livestock breeding |
| 12171 | Milk production from cow, sheep, goat, and buffalo for direct consumption |
| 12180 | Wool and animal hair production |
| 12190 | Other livestock farming, n.e.c. |
| 12211 | Poultry farming: hens, ducks, turkeys, etc., for meat production |
| 12212 | Chick hatching (eggs incubation and chick rearing) |
| 12213 | Rooster farming |
| 12221 | Poultry farming for egg production |
| 12231 | Beekeeping |
| 12232 | Collection of pollen, queen bee breeding, and production of other bee products |
| 12241 | Breeding of fur, pelt, and feather animals |
| 12290 | Breeding of animals and production of animal-based products, n.e.c. |
REF.: https://sde.gob.ar/2025/07/07/el-gobierno-de-santiago-del-estero-exime-del-pago-de-ingresos-brutos-al-sector-agropecuario-por-seis-meses/