The Argentine tax authority (ARCA) has published updated guidance on the personal assets tax for individuals and undivided estates, including the minimum value thresholds for assets as on 31 December 2025. The general minimum value threshold for the levy of the tax is ARS 384,728,044.57 on 31 December 2025. Further, an exemption is provided for own homes (dwellings) not exceeding a value thres…