{"id":"rate/arca-punitive-ley-11683","name":"Interés punitorio de ARCA (Ley 11.683)","description":"Tasa de interés punitorio mensual (porcentaje mensual) para obligaciones impositivas y de seguridad social, tal como la publica ARCA en la tabla de evolución de tasas de interés, régimen anterior y actual, columna Punitorios. La norma de cada tramo está en la evidencia. Se cargan los tramos desde 1990-07-24 hasta el tramo vigente, abierto (moneda nacional). El tramo inicial de la R (SH) 10/1988 no se carga: falta la fecha de entrada en vigencia.","status":"published","visibility":"public","validity":{"from":"1990-07-24"},"sources":[{"agency":"ARCA","url":"https://serviciosweb.afip.gob.ar/genericos/calculoInteres/punitorios.aspx#tasasEvolucion","norm":"R (SFP) 36/1990, 59/1990 y 60/1990; R (SIP) 25/1991, 92/1991 y 22/1991; R (MEyOSP) 459/1996, 366/1998, 1253/1998, 110/2002, 314/2004, 578/2004 y 492/2006; R (MEtOSP) 36/2003; R (MEyFP) 841/2010; R (MH) 50/2019 y 598/2019; R (ME) 559/2022 y 3/2024; R (MEC) 823/2025 (tabla Evolución de Tasas de Intereses, columna Punitorios, % Mensual)","retrievedOn":"2026-11-06"}],"verification":"unverified","type":"rate","expression":"TEM","frequency":"monthly","values":[{"from":"1990-07-24","to":"1990-08-28","v":"3"},{"from":"1990-08-29","to":"1990-09-09","v":"2.25"},{"from":"1990-09-10","to":"1991-04-01","v":"20"},{"from":"1991-04-02","to":"1991-08-30","v":"10.5"},{"from":"1991-08-31","to":"1991-11-30","v":"6"},{"from":"1991-12-01","to":"1996-11-30","v":"4.5"},{"from":"1996-12-01","to":"1998-04-02","v":"3"},{"from":"1998-04-03","to":"1998-09-30","v":"3"},{"from":"1998-10-01","to":"2002-06-30","v":"4"},{"from":"2002-07-01","to":"2003-01-31","v":"6"},{"from":"2003-02-01","to":"2004-05-31","v":"4"},{"from":"2004-06-01","to":"2004-08-31","v":"3"},{"from":"2004-09-01","to":"2006-06-30","v":"2.5"},{"from":"2006-07-01","to":"2010-12-31","v":"3"},{"from":"2011-01-01","to":"2019-02-28","v":"4"},{"from":"2019-03-01","to":"2019-03-31","v":"5.6"},{"from":"2019-04-01","to":"2019-06-30","v":"4.61"},{"from":"2019-07-01","to":"2019-07-31","v":"5.76"},{"from":"2019-08-01","to":"2019-09-30","v":"5.76"},{"from":"2019-10-01","to":"2019-12-31","v":"6.49"},{"from":"2020-01-01","to":"2020-03-31","v":"4.41"},{"from":"2020-04-01","to":"2020-06-30","v":"3.08"},{"from":"2020-07-01","to":"2020-09-30","v":"3.39"},{"from":"2020-10-01","to":"2020-12-31","v":"3.71"},{"from":"2021-01-01","to":"2021-03-31","v":"4.11"},{"from":"2021-04-01","to":"2021-06-30","v":"4.11"},{"from":"2021-07-01","to":"2021-09-30","v":"4.11"},{"from":"2021-10-01","to":"2021-12-31","v":"4.11"},{"from":"2022-01-01","to":"2022-03-31","v":"4.11"},{"from":"2022-04-01","to":"2022-06-30","v":"4.56"},{"from":"2022-07-01","to":"2022-08-31","v":"5.19"},{"from":"2022-09-01","to":"2024-01-31","v":"7.37"},{"from":"2024-02-01","to":"2024-03-31","v":"17.62"},{"from":"2024-04-01","to":"2024-05-31","v":"13.93"},{"from":"2024-06-01","to":"2024-07-31","v":"7.39"},{"from":"2024-08-01","to":"2024-09-30","v":"7.39"},{"from":"2024-10-01","to":"2024-11-30","v":"7.39"},{"from":"2024-12-01","to":"2025-01-31","v":"8.62"},{"from":"2025-02-01","to":"2025-02-28","v":"8.38"},{"from":"2025-03-01","to":"2025-06-30","v":"5"},{"from":"2025-07-01","v":"3.5"}],"authorship":{"origin":"team"},"compounding":"simple"}