{"id":"rate/arca-compensatory-ley-11683","name":"Interés resarcitorio de ARCA (Ley 11.683)","description":"Tasa de interés resarcitorio en porcentaje mensual, tal como la publica la tabla \"Evolución de Tasas de Intereses\" de ARCA (régimen anterior y régimen actual), en moneda nacional. La norma de cada tramo está en la evidencia. Tramo inicial cargado: desde el 24 de julio de 1990 (R (SFP) 36/1990); tramo final: desde el 1 de julio de 2025 (R (MEC) 823/2025), sin fin. La tabla es única, sin distinción de moneda.","status":"published","visibility":"public","validity":{"from":"1990-07-24"},"sources":[{"agency":"ARCA","url":"https://serviciosweb.afip.gob.ar/genericos/calculoInteres/punitorios.aspx#tasasEvolucion","norm":"Tabla de evolución de tasas de ARCA: R (SFP) 36/1990, R (SFP) 60/1990, R (SFP) 59/1990, R (SIP) 25/1991, R (SIP) 92/1991, R (SIP) 22/1991, R (MEyOSP) 459/1996, 366/1998, 1253/1998, 110/2002, 314/2004, 578/2004, 492/2006, R (MEtOSP) 36/2003, R (MEyFP) 841/2010, R (MH) 50/2019, R (MH) 598/2019, R (ME) 559/2022, R (ME) 3/2024 y R (MEC) 823/2025","retrievedOn":"2026-11-06"}],"verification":"unverified","type":"rate","expression":"TEM","frequency":"monthly","values":[{"from":"1990-07-24","to":"1990-08-28","v":"1.5"},{"from":"1990-08-29","to":"1990-09-09","v":"1.5"},{"from":"1990-09-10","to":"1991-04-01","v":"15"},{"from":"1991-04-02","to":"1991-08-30","v":"7"},{"from":"1991-08-31","to":"1991-11-30","v":"4"},{"from":"1991-12-01","to":"1996-11-30","v":"3"},{"from":"1996-12-01","to":"1998-04-02","v":"2"},{"from":"1998-04-03","to":"1998-09-30","v":"2"},{"from":"1998-10-01","to":"2002-06-30","v":"3"},{"from":"2002-07-01","to":"2003-01-31","v":"4"},{"from":"2003-02-01","to":"2004-05-31","v":"3"},{"from":"2004-06-01","to":"2004-08-31","v":"2"},{"from":"2004-09-01","to":"2006-06-30","v":"1.5"},{"from":"2006-07-01","to":"2010-12-31","v":"2"},{"from":"2011-01-01","to":"2019-02-28","v":"3"},{"from":"2019-03-01","to":"2019-03-31","v":"4.5"},{"from":"2019-04-01","to":"2019-06-30","v":"3.76"},{"from":"2019-07-01","to":"2019-07-31","v":"4.73"},{"from":"2019-08-01","to":"2019-09-30","v":"4.73"},{"from":"2019-10-01","to":"2019-12-31","v":"5.34"},{"from":"2020-01-01","to":"2020-03-31","v":"3.6"},{"from":"2020-04-01","to":"2020-06-30","v":"2.5"},{"from":"2020-07-01","to":"2020-09-30","v":"2.76"},{"from":"2020-10-01","to":"2020-12-31","v":"3.02"},{"from":"2021-01-01","to":"2021-03-31","v":"3.35"},{"from":"2021-04-01","to":"2021-06-30","v":"3.35"},{"from":"2021-07-01","to":"2021-09-30","v":"3.35"},{"from":"2021-10-01","to":"2021-12-31","v":"3.35"},{"from":"2022-01-01","to":"2022-03-31","v":"3.35"},{"from":"2022-04-01","to":"2022-06-30","v":"3.72"},{"from":"2022-07-01","to":"2022-08-31","v":"4.25"},{"from":"2022-09-01","to":"2024-01-31","v":"5.91"},{"from":"2024-02-01","to":"2024-03-31","v":"15.27"},{"from":"2024-04-01","to":"2024-05-31","v":"12.07"},{"from":"2024-06-01","to":"2024-07-31","v":"6.41"},{"from":"2024-08-01","to":"2024-09-30","v":"6.41"},{"from":"2024-10-01","to":"2024-11-30","v":"6.41"},{"from":"2024-12-01","to":"2025-01-31","v":"7.47"},{"from":"2025-02-01","to":"2025-02-28","v":"7.26"},{"from":"2025-03-01","to":"2025-06-30","v":"4"},{"from":"2025-07-01","v":"2.75"}],"authorship":{"origin":"team"},"compounding":"simple"}