¿Prescriben las deudas con DGI?

El derecho al cobro prescribe a los cinco años contados desde el fin del año civil en que se produjo el hecho gravado. El plazo se estira a diez años si hubo defraudación, si no te inscribiste, si no denunciaste el hecho generador, si no presentaste las declaraciones, o si el organismo no tuvo conocimiento del hecho. Y hay una trampa práctica: la prescripción no opera automáticamente, opera a petición de parte. Hay que hacer el trámite para que se declare.

¿La patente vieja prescribe a los cinco años igual que un impuesto de DGI?

El artículo 1 del Código Tributario dice que sus disposiciones se aplican a todos los tributos «con excepción de los aduaneros y los departamentales». La patente de rodados y la contribución inmobiliaria son departamentales, así que el plazo del artículo 38 no las rige: hay que ver qué dispone la intendencia que corresponde. Es la confusión más cara de esta página, porque lleva a dejar correr una deuda creyendo que se va a caer sola.

¿Qué interrumpe el plazo de prescripción?

Interrumpir significa que el plazo vuelve a empezar de cero. El artículo 39 del Código Tributario enumera seis causales: el acta final de inspección; la notificación de la resolución del organismo competente de la que resulte un crédito contra el sujeto pasivo; el reconocimiento expreso o tácito de la obligación por parte del deudor; cualquier pago o consignación total o parcial de la deuda; el emplazamiento judicial; y todos los demás medios del derecho común. Las dos que más importan son las que dependen de vos: pagar una cuota para «mostrar voluntad de pago», o reconocer la deuda aunque sea tácitamente, reinicia el plazo entero sobre una deuda que quizá ya estaba prescripta.

DEUDAS

Do debts to the State expire?

Yes, but almost everything that's repeated about this is mixed up. There are three different regimes And people apply them interchangeably: DGI taxes, municipal taxes, and private debt. But there's a trap that ruins the calculation: The statute of limitations for taxes does not apply on its own..

First, because it changes everything.

The statute of limitations does not apply automatically; it applies only upon request. Even if the deadline has passed, you must complete the administrative procedure to have the right to payment declared time-barred. If you don't request it, the debt will remain on your record.

Three regimes, not one

Before counting years, consider what debt we're talking about. The timeframe changes completely.

National taxes (DGI, BPS)

Personal income tax, VAT, corporate income tax, contributions.

Tax Code art. 38: five years from the end of the calendar year of the taxable event, ten in aggravated cases. It must be requested.

Departmental taxes

Vehicle registration, property tax, municipal fees.

Outside the Tax Code (art. 1). The provisions of each local government apply.

Private debt

Banks, financial institutions, credit cards, debt collection agencies.

Civil and commercial law: five years for enforcement and ten for personal action (Civil Code, arts. 1217 and 1216), and three if what you signed is a promissory note. This has nothing to do with tax law.

View the private debt page

National taxes: the deadline of article 38

5 years old

General deadline

The period begins at the end of the calendar year in which the taxable event occurred. For annual taxes on income or profits, the taxable event is considered to have occurred at the close of the fiscal year.

10 years old

If any of these scenarios occurred

Fraud.
Failure to comply with the obligation to register.
Failure to report the occurrence of the generating event.
Failure to file the declarations.
When the tax is determined by the tax collection agency and the agency was unaware of the fact.

What interrupts it

Interrupting means that the deadline resets to zero.

The final inspection report.
The notification of the decision of the competent body resulting in a credit against the liable party.
The express or tacit acknowledgment of the obligation by the debtor.
Any payment or deposit, in whole or in part, of the debt, when applicable.
The court summons.
All other means of common law.

Paying part of the debt, or even tacitly acknowledging it—by signing an agreement, requesting a payment plan, or accepting the balance—restarts the statute of limitations. This is the most common way to lose a statute of limitations that had already expired: you pay an installment to "show willingness to pay," and the clock starts again. Before paying anything toward an old debt, check if it has already expired.

Fines and interest

The right to collect penalties and interest expires within the same period as the tax to which they correspond. The exception is penalties for violations and for publicly inciting non-payment of taxes: in these cases, the period is always five years.

The most expensive confusion: the patent

The Tax Code expressly excludes customs duties and departmental taxes from its scope. Vehicle registration fees and property taxes are departmental taxes: they are not governed by the time limit in Article 38, but by the regulations of each department. Inquire at the relevant department; do not assume the five-year period.

In other words: letting a patent debt run and hoping it will expire after five years is betting on a rule that doesn't apply to it.

Frequently Asked Questions

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Sources

Verified on August 10, 2026. This page is for informational purposes only and does not replace professional advice: before acknowledging or paying an old debt, consult a professional.