The recent decree issued by the National Government establishing an extraordinary wealth tax marks a milestone in the 2026 fiscal agenda. This obligation, born out of the need to finance the national emergency, requires large taxpayers and high-net-worth individuals to conduct a thorough review of their tax returns.

The challenge is not only paying the tax, but also correctly valuing assets and identifying legally permitted exclusions to avoid excessive burdens. In an environment of rapid regulatory change, accounting accuracy is your best defense.