Embassy Information


In this site you will find information about Argentine Tax Laws. This information may help you to invest in diferents economics activities in our country, to live in our country or when you visit Argentina as tourist.


About AFIP


Argentine tax system






Treaty for the avoidance of international double taxation


Useful Links and addresses















Certificate of Fiscal Residence

Previous Considerations
Resolution N° 37/2007 of the Ministerio de Economía y Producción (Ministry of Economy and Production), establishes that the Administración Federal de Ingresos Públicos - AFIP (Federal Administration of Public Revenues) must directly intervene in the processing of the Certificates of Fiscal Residence.


Submission of the request
The requesting person shall initiate the proceeding for the request of the Certificate of Fiscal Residence before the Agencies of AFIP

In the case of taxpayers registered in the Argentine Republic, they must appear before the Agencies of AFIP in which they are registered.



Proof of the resident status.
Individuals or legal persons residing in the Argentine Republic, under the article 119 of Argentine Income Tax Law (consolidated text 1997 as amended), shall prove their resident status, by submitting the following documentation for each case:

Individuals of Argentine nationality, native or naturalized: ID card (Libreta de Enrolamiento, Libreta Cívica or Documento Nacional de Identidad) and/ or passport.
Individuals of foreign nationality: certificate issued by the Dirección Nacional de Migraciones (National Office of Migration) authorizing their stay in the Argentine Republic or ID card (Documento Nacional de Identidad).
Undivided estates in which the deceased, as of the date of death, enjoyed the Argentine resident status: the documentation established above, if applicable.
Taxpayers included in subsection a) of article 69 of the Argentine Income Tax Law: partnership agreement or by-laws registered in the Inspección General de Justicia. (Corporation Control Authority), copy of the minutes of the board of directors’ meetings ( or other governing part) of the last year in order to set the effective main management offices.
Corporations and businesses or sole proprietorships, chartered or based in Argentina, as defined in subsection b) and in the last paragraph of Article 49 of the Argentine Income Tax Law: partnership agreement, or where appropriate, certificate issued by a relevant consular authority in which certifiably appears the real or fiscal domicile as the case may be.
Trusts, including financial trusts, governed by Act Nº 24.441: shall prove their inclusion in such legal regime with the relevant certificate of registration.
Mutual Funds, understood in the second paragraph of Article 1 of Act Nº 24.083, as amended: management regulations dully registrated in the Registro Público de Comercio. ( Commercial Registry )
General Partnerships, if all the partners are residents they shall request a certificate under the name of the partnership, otherwise, a single certificate will be issued for each one of the resident partners. For the cases above mentioned, they shall present the Form F 460/J opportunely submitted and the ID card of each one of the involved partners.



Documents to be submitted
The requesting person must fill in the form herein attached as “Solicitud Certificado de Residencia Fiscal” (Certificate of Fiscal Residence Application Form) jointly with a Multinota Form ( F. 206 ) and the following documentation:

Original and photocopy of the ID card (DNI/ LC/ LE)
Original and photocopy of all the pages of the passport, including pages in blank.


Observations regarding the submission.
The CUIT/CUIL disclosed by the requesting person must be registered in the Unique Taxpayers and Responsible Persons’ Roll. The information related to such Roll must be coincident with the information included in the form submitted, paying special attention to the domicile disclosed.

If data are not coincident with those details included in the Form, the requesting person will have to modify it by filing the Form F. 460/F or 460/J or where appropriate the Form183/F or /J in the case of Monotributistas (simplified regime), in accordance with the R.G. 10/97 ( General Resolution 10/97) its amendments and/or complementary provisions. In the case of a CUIL that it is not coincident with any of the information registered of the requesting person, he/she will have to do the corresponding update in the UDAI office closest to his/ her domicile with his/ her ID card (D.N.I./L.C./L.E. ). If the requesting person’ domicile is not coincident with the information registered he/she will also have to do the corresponding update. If the requesting person is not a taxpayer or he/she is not subject to tax obligations, a CDI (Identification Number ) will be assigned to him/her.

Certificate
After receiving the documentation, the AFIP’ s agency will process it and will issue the Certificate of Fiscal Residence. After that, the AFIP’ s agency will send it by post to the requesting person’ domicile.

If the requesting person wants to remove the Certificate personally and he/she did not want that the AFIP’ agency send it to him/her by post, he/she will have to expressly state this situation while proceeding it. As a result, he/she will be able to remove it in the same agency where he/she had proceeded it.

Verify the identity of the official of the AFIP who signs your Certificate of Fiscal Residence


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Certificate of Recordable Property

When must you start the proceeding? ¿What conditions must be meet?

You must start the proceeding when the acquisition of the in rem right of fee simple ownership and joint ownership takes place as a result of operations conducted on recordable personal and real property.

The following conditions must be meet:

Real property:
When the price consigned in some of the cases mentioned above or the base set for the payment of real property taxes or similar tributes, is equal or superior to $300,000 (three hundred thousand pesos, currency of legal tender in the Argentine Republic) which is approximately equivalent to (See quotation) US$ 51,120 (American dollars fifty thousands, one hundred and twenty) or (See quotation) € 37.750 (thirty seven thousands, seven hundred and fifty euros) according to the moment of quotation.
For this purposes, you must consider the value stated in the last assessment which is payable on the acquisition of the in rem right of fee simple ownership or joint ownership.
Recordable Personal Property:
Automobiles and ships: when the total value of the acquisition is higher than $ 25,000 (pesos twenty-five thousands, currency of legal tender in the Argentine Republic) which is approximately equivalent to U$S 8,000 (American dollars eight thousands) or € 5.900 (euros five thousands nine hundred) according to the moment of quotation.
For the purposes of determination of the acquisition the value, expenses, taxes, rates, rights and commissions resulting from the purchase or, where appropriate, from the definitive direct import, will also have to be taken into account.
Aircrafts: in all the cases, without exclusion.



In the case of real property
the owner of the property must request the COTI (Offer Code of Real Property Transference, as per the Spanish acronym) in order to obtain the Certificate of Recordable Property prior to the occurrence of : negotiation, offer or transference of real property or of rights on real property to be built. The intervenient notary public issues such Certificate at the time of execution of the deed, according to provisions of RG 2371/07.


In the case of Recordable Personal Property
you will have to submit the form 381 (new model), before the agency that, for each case, is pointed out below:

Persons under control of the Dirección Grandes Contribuyentes Nacionales (National Large Taxpayers Directorate) of AFIP: before the Dirección Grandes Contribuyentes Nacionales. ( National Large Taxpayers Directorate)
Taxpayers who are registered in of the Agencies of AFIP: before the agency where he/she is registered.
Other responsible person: before the Agency of AFIP which corresponds to their domicile.



What is the term for submitting the documentation?

In the case of real property:
Within 15 calendar days after the execution of the deed, the intervenient notary public must inform the number and date of the deed, as well as the transference amount. Immediately afterwards, the IT system shall issue the “Certificate of Recordable Property”, which must be submitted before the Registry of Real Property in order to proceed to the register of the property.
Other recordable property:
within the 10 days following the date in which the record in the corresponding registry is executed.



What are the steps to follow in the case of joint ownership for Recordable Personal Property?
In the case of joint ownership, you will only have to submit the form F. 381 (New Model), if the proportion corresponding to each joint owner in the amounts of assessment or acquisition, as applicable, is higher than $25,000 (pesos twenty-five thousands, currency of legal tender in the Argentine Republic) in the case of automobiles and ships.

In the case of transference of an undivided part of a property
In order to evaluate if corresponds to request the COTI, the amount to be considered is the proportional part of the property negotiated, offered or transferred.



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Import and Export of services in the Argentine Republic .

Introduction

As a result of the interpretive difficulties related to those persons who carry out activities in the sea, the Decree N° 679/1999 adds an article adopting the same criterion followed in the Income Tax, which is upheld in the regulations of the Convention on the Law of the Sea.
Thus, the general rules of the tax related to the sale of personal property located or placed in the territory of the Argentine Republic and to the works, leases and renderings of services carried out in the said territory, are applicable to those related to the exploration and exploitation of natural resources in:


The continental shelf: as defined in the aforementioned Convention, the continental shelf comprises the seabed and subsoil of the submarine areas that extend to the outer edge of the continental margin, or to a distance of 200 nautical miles from the baselines if the outer edge of the continental margin does not extend up to that distance.
The exclusive economic zone: is an area beyond the territorial sea, that is not extended beyond 200 nautical miles from the baselines.
The artificial islands, installations and structures established in said area.

Space Area
Continental Territory Continental Shelf Exclusive Economic Zone Artificial Islands, Installations and Structures.

Therefore

The transactions with those persons who carry out activities in the aforementioned areas: shall be treated as transactions carried out in the territory of the Argentine Republic.
The entrance of goods into the aforementioned areas by exporters of abroad: shall be treated as import transactions. [Law, art.1 °, sub article, c)].
The release of goods from the aforementioned areas to another country: shall be treated as export transactions. [Law, art.8 °, sub article, d)].
Services rendered in the aforementioned areas which effective utilization or exploitation is carried out abroad: shall be treated as transactions not carried out in the territory [Law, art.1 °, sub article b)]
Those transactions carried out abroad which effective utilization or exploitation is carried out in the aforementioned areas: shall be treated as taxed transactions.

In view of the aforementioned, a much more explicit frame is given to the import and export transactions. Regarding the latter, we must bear in mind the transactions named FOB.

Renderings of services carried out abroad and Used in the Argentine Republic (import of services)

Law N° 25063 has introduced amendments in art.1° [ 2do.párrafo sub article b), and sub article d) ] of the VAT Act regarding its purpose, namely:

It excludes: The rendering of services stated in art.3°, sub article e) of said Act carried out in the country and exploited or used abroad. Export of services (See paragraph 6) of the present document)
It includes: The rendering of services stated in art.3°, sub article e) of said Act carried out abroad and used or exploited in the country, when the borrowers are:
1.subject to IVA because of other taxable events and
2.TAX registered taxpayers.

The new taxable event is typified with two determining factors:

- that the borrower proves to be responsible for other taxable events carried out in the Argentine Republic, and
- that he/she is a TAX registered taxpayer.

Thus, those persons who only conduct tax-exempted, non-taxed transactions or are final consumers, are out of the scope of the purpose of the Law . It is understood that the condition for being responsible for other taxable events carried out in the Argentine Republic, is related to those facts that are not accidental, such as, to carry out an import, but that is formed within the normal activity of the company.

A foreign renderer of services used within the Argentine Republic, who is a VAT non-registered taxpayer, exempted taxpayer or final consumer, is tax exempted, and thus, he/ she is not subject to tax. On the other hand, for a renderer of local services, the transaction is taxed with such imposition, in this way representing: a higher functional cost, a lower competitiveness, and also, a discouragement to the local recruitment.

Decree 679/1999 incorporates:

“Prorate of the Tax Base”: ... “When renderings established under article 1°(d) of the Law are designated indistinctly to taxed, exempted or non-taxed transactions, and the appropriation of such would not be feasible, the tax determination shall be practiced applying the tax rate over the net price proportion resulting from the invoicing or equivalent document issued by the foreign renderer corresponding to the first kind of transactions mentioned”

The appraisals made during the accounting year or calendar year, depending if the taxpayer keep accounting books and trade balances or not, respectively, must be adjusted at the moment of defining the tax corresponding to the last month of the trade year or calendar year considered, taking into account to such effect the amounts of the taxed, exempted and non.-taxed transactions made during its course”.

On this subject, it worth mentioning the innovation introduced in the prorate principle in the sense always applied over tax credits, and in this case, it is considered over the tax charge due to the tax determination is practiced applying the tax rate over the proportion of the net price corresponding to taxed transactions in order to bind the foreign rendering hired to taxed transactions only.


In the case of exporters with transactions within the local market (taxed), that hire services abroad to be used within the Argentine Republic, must pay the tax resulting from the application of the prorate mechanism above mentioned. It cannot be connected to export transactions under no circumstance.


Furthermore, it is worth remembering that, the prorate principle is subsidiary, and, under article 55 of the Decreto Reglamentario (Statutory Decree), it cannot be applied in case there exists a direct incorporation of services, not even in cases when it can be known the proportion in which such proportion is made.


Hence it follows the right of no taxing those services that being rendered abroad are used directly in exempted activities in the local field. That is the case of exporters named pure, that it to say those who do not have taxed transactions within the local market and whose service imports turn out to be non-taxed according to the article 8(d) of the VAT Law regarding exempted exports. Thus, there is no tax charge to be entered nor tax credit to be estimated for the purposes of recovery established in the article 43 of the Law.


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Entry in the Argentine Republic

o enter into the country you must fill in the form “declaración de aduanas” (customs declaration) N° OM-2087/G3 (by air or sea) and N° OM-2087/G4 (by waterway or Terrestrial). delivered by the Carrier Company, or otherwise, request it to the Customs Authority.

What thing free from taxes can be carried? - Franchise -

The accompanied luggage of all kind of travelers is exempted from taxes in the case of clothes and objects for personal use such as books, brochures, newspapers and other issues new or used of non-commercial purposes or purposes of any kind, up to:

BY AIR / SEA: u$s 300 per traveler (u$s 150 minors under 16).-

BY RIVER / ROAD: u$s 150 per traveler (u$s 75 minors under 16).-

Furthermore, there exists an additional franchise of u$s 300 for merchandise bought in free stores named “Free Shops” at the arrival port of airport.

Merchandise bought at free stores located outside the arrival port or airport shall be included in the original franchise, which can only be used once per month.

The Customs Officer, according to his/ her powers, the category of the traveler and the elements contributed by such shall establish the merchandise value.


What documents must be submitted for the entry of mobile phones?

Regarding the entry of mobile phones in the accompanied luggage, even when taxes must be paid or not, such entry must be made through the submission of the form OM-2087/C (tax return of merchandise as accompanied luggage), which must be dully audited by the customs service.

For video and photo cameras and laptops, the Customs Authority shall analyze the situation of each traveler in order to determine if such may enter under the abovementioned franchise or if corresponds, enter it temporarily under the Régimen de Garantía (Security Regime) in force or specific rules that correspond for each case according to the traveler category.


In case the tax must be paid, what shall I do?

When the franchises are exceeded, a fee equivalent to the 50% of the total amount exceeded must be paid through bank deposit in any branch of the bank “Banco Nación” – if it exists in the place of arrival – or through Credit or Debit Card authorized by the Federal Administration of Public Revenues, or in cash in the Customs licensed.

It shall be delivered to the traveler the corresponding receipt dully executed by the customs officer, attaching its signature and seal.


How t is he franchise used for the familiar group?

In such cases the franchise can be used jointly, even when it is used for a single object.


Which goods are excluded from this regime?

It shall be excluded from this regime: cars in general, motorcycles, motor scooters, motor bikes, motors for ships, jet skies and the like, trailers, aircrafts, ships of any kind, which may be introduced with the regimes established for each case.


Which elements cannot be carried in the luggage?

The following elements cannot be carried in the luggage (in case you transport said elements you must put them at the disposal of the customs service):

All kind of elements that do not constitutes the luggage
No kind of merchandise for commercial or industrial purposes
Elements of third persons
Ammunitions, weapons or any of its parts without the authorization of the Registro Nacional de Armas (National Registry of Weapons), and without prejudice of the international regulations and restrictions regarding security in aeronautics.
Drugs
Explosives, flammables
Imported merchandising prohibited due to non-economic reasons such as for public security, national defense, public health, animal and vegetable health, protection of the artistic, historical, arqueological, paleontological or scientific heritage, or conservation of animal or vegetable species, unless there exists an authorization issued by the competent authority.
Autoparts and the like.


What kinds of products need the SENASA intervention in order to enter into the Argentine Republic?

SENASA is an argentine public organization in charge of the execution of domestic policies regarding animal and vegetable wealth and quality.

The SENASA’s intervention shall be compulsory whenever the following products are entering into the country:

Fruits, plants, flowers, vegetables and their parts, seeds, roots, bulbs, rhizomes and soil, and
Animals alive, meats, dairy and apicultural products, vet biological products and food for animals.

To know the requirements in force regarding animals, you may contact the department named “LAZARETO”, Estudios de Cuarentena (Quarantine Studies) of SENASA. Telephone: (0054) (11) 4307-9720.


How should I proceed in case I have to transport an animal by air from a province towards another province within the Argentine Republic? (Domestic flights)

To transport animals alive from Jorge Newbery Airport towards any province of the Argentine Republic, and in order to avoid possible difficulties in the arrival Airport, you should contact the SENASA (National Service of Agricultural Food Health and Quality) at (0054 11) 4845 0017; (0054 11) 4514 1515 (extension 61227), or through it e-mail: senasaaeroparque@hotmail.com.


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Entry into the Argentine Republic as Permanent

What goods may be entered free from taxes by argentines coming back to Argentina or foreigners arriving at Argentina to reside permantly?


Argentine citizens residing abroad for more than one year provided that she/ he has never traveled occasionally for more than 60 days to the Argentine Republic within such period; and foreigners who have authorization issued by the Dirección Nacional de Migraciones (National Migration Office) to reside permantly within the country may, when entering into the country, import new or used personal objects or for home use free from rights, according to the familiar group.

Elements for the development of professions or jobs have the same treatment provided that they are not equipments to set-up workshops, laboratories and other kind of commercial, industrial establishments and the like, in which case the corresponding authorization must be previously requested before the Dirección Nacional de Migraciones (National Migration Office).


What is the deadline for the arrival of the “non-accompanied” luggage?

The non-accompanied luggage must arrive at customs territory within three months before or up to six months after the traveler arrival, or at the same moment of the traveler arrival as cargo. In this case, it could only be released after the arrival of such traveler.

Its dispatch may be executed by interested party itself or by its agent dully authorized.


How should I proceed for the entry of “non-accompanied” luggage?

The interested party must submit the request of non-accompanied luggage removal (Form OM-956/A) before the División Resguardo (Buenos Aires sea station or equivalent department in other operative zones), together with the corresponding bill of lading or its equivalent, detail of the goods, complete photocopy of the passport or similar documentation.

For foreigner citizens, the documentation mentioned above must be accompanied with a certificate issued by the Dirección Nacional de Migraciones (National Migration Office) proving his/ her condition as permanent resident of the Argentine Republic.

The participating customs agent must determine the corresponding category according to the documentation submitted.

In all cases goods shall be verified and released if applicable.

More information - Click here


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Temporary Entry into Argentine Republic

What kind of goods can be transported as luggage by people entering as tourists, for business purposes or as in transit passengers?

Travelers of any category -except for returning travelers residing within the Argentine Republic entering: as tourists, for business purposes or as in transit passengers, temporarily for study purposes or for the exercise of a professional activity- may temporarily enter scientific or professional objects and other kind of merchandises to be used by them, by filling in the form OM-1860/A (temporal import of objects transported as luggage) under the regime of security in force or specific rules for each case. The Customs Officer shall determine the proceeding.




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Entry of goods as donations within the Argentine Republic

What conditions must meet the National, Provincial and Municipal States, or their corresponding centralized or decentralized divisions and bodies, in order to enter merchandise as donations into the Argentine Republic?

Conditions are as follows:

Application before the Administración Federal de Ingresos Públicos- Dirección General de Aduanas (Federal Administration of Public Revenues- General Directorate of Customs) requesting the benefits under article 17 of Law 23.871 (law that generalizes the VAT) and under article 86 of Law 23.697 (Economic Emergency Law).
Attach the original of the donation certificate and the list of the merchandise donated translated into Spanish and endorsed before the appropriate argentine council according to the place of origin of such merchandises or with apostille.
Attach the receipt containing the acceptance of the donation signed by the full authority of the body that receipts such donation.
Attach the corresponding original transport document dully consigned or endorsed to the petitioner entity.


What kind of procedure must associations, foundations and non-profit organizations start in order to enter goods into the Argentina Republic as donations?


The procedure is as follows:

To submit a request addressed to the Administración Federal de Ingresos Públicos - Dirección General de Aduanas (Federal Administration of Public Revenues - General Customs Directorate), applying for the benefits established in the Law N° 23.871, Article 17 (law that generalizes the VAT).
To enclose an original certificate of the donation, together with a listing of goods, duly translated into Spanish and certified by the Argentine consulate that belongs to the place of origin of said goods.
To submit an authenticated and updated photocopy of the resolution by means of which the Dirección General Impositiva (General Tax Directorate) recognizes that said organization is understood in the Income Tax Law, article 20, sub-article f) (as amended in 1986 and its further amendments).
To enclose a proof of acceptance of the donation signed by the highest authority of the organization that receives said proof.
To submit the appropriate original transport document, duly briefed or endorsed to the requesting organization.
To enclose an authenticated photocopy of the by-laws of the organization

What kind of procedure must the beneficiary of the donation start?

In order to start the procedure through a file, the beneficiary of the donation will have to appear before the Departamento Técnica de Importación (Import technique Department) or before the Customs corresponding to his/her jurisdiction if it is not the Customs of Buenos Aires. Said file will be submitted together with the required documentation.

This proceeding could be managed by third parties who must be duly authorized through a sufficient and legal power.


What would happen if you want to enter prohibited goods into the country?

All those goods that when are entering into the Argentine Republic are found out to be within the scope of the prohibitions to imports, could not be nationalized under the regime of donations, except that some exception to this prohibition exists.




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Treaty for the avoidance of international double taxation

In order to solve the problem of double taxation in the direct taxation, each country has adopted different mechanisms. Among the most important we can mention the agreements for the avoidance of double taxation, which are characterized by being amicable commitments between countries that pursue an equitable distribution of the taxes in question, restoring a self-limitation by each one of the interested States to their own tax power, either by resigning one of them to the enforcement of the own law in certain situations, by committing the resident State to exempt the profits gained in the State of the source or by granting a tax credit for the taxes really paid in the latter State.

Click here to see countries with treaties the avoidance of international double taxation

In turn, the queries related to this issue could be well be receive by the Dirección de Relaciones Tributarias Internacionales (Directorate of International Tax Relations), of the Ministerio de Economía y Producción (Ministry of Economy and Production) of the Argentine Republic - Telephones (54) (011) 4349-6955/59.




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Useful Links and addresses

In this web site, you will find electronic mail addresses of different governmental bodies and official organizations of the Argentine Republic that can be of interest for the economic activities that you want to initiate.

ANMAT - Administración Nacional de Medicamentos, Alimentos y Tecnología Médica.
DNRNYCB - Dirección Nacional de Recursos Naturales.
INAL - Instituto Nacional de Alimentos.
INV - Instituto Nacional de Vitivinicultura.
Administración General del Puerto de Buenos Aires.
ANMAT - Administración Nacional de Medicamentos, Alimentos y Tecnología Médica.
Argentina Tradenet
Banco Central de la República Argentina.
Banco de la Nación Argentina.
Biblioteca del Congreso de la Nación.
Comisión Nacional de Energía Atómica.
Correo Argentino.
Dirección Nacional de Migraciones
Instituto Argentino de Normalización y Certificación
Instituto Nacional de Estadística y Censos
Instituto Nacional de Propiedad Industrial
Instituto Nacional de Tecnología Agropecuaria
Instituto Nacional de Tecnología Industrial
Instituto Nacional de Vitivinicultura
Ministerio de Economía y Producción
Ministerio de Educación, Ciencia y Tecnología
Ministerio de Justicia y Derechos Humanos
Ministerio de Relaciones Exteriores, Comercio Internacional y Culto
Oficina Nacional de Control Comercial Agropecuario
Policía Federal Argentina
Registro Nacional de Armas
Secretaría de Industria, Comercio y PYME
SENASA - Servicio Nacional de Sanidad y Calidad Agroalimentaria


Asociación de Importadores y Exportadores de la República Argentina - A.I.E.R.A. -
Cámara Argentina de Comercio
Cámara de Exportadores de la República Argentina
Cámara de Importadores de la República Argentina
Centro de Despachantes de Aduana
Fundación Export.ar
Terminal de Cargas Argentina
Unión Industrial Argentina





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