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Argentine Tax, Residency and New Reforms
Introduction
Argentina has become one of the most attractive destinations for global citizens, digital nomads, and investors seeking residency and financial freedom.
With the 2025 reform launched by ARCA – Agencia de Recaudación y Control Aduanero (formerly AFIP), the country has been introducing new amendments to the simplified Argentine tax system (Decree 767/2025, 2025-10-28) that redefine how residents and foreigners manage their obligations.
This article explains how to obtain tax residency in Argentina, apply for a digital Tax Residency Certificate, and understand the new rules under Decree 353/2025 and General Resolutions 5572/2024 and 5704/2025, as well as other relevant information.
How to Become a Tax Resident in Argentina
Under Income Tax Law (art 119 ), an individual is a tax resident if they:
Are Argentine nationals (by birth or naturalization); or
Are foreigners with permanent residence status (residencia permanente), or
Have legally resided in Argentina for 12 months or more, even with short absences (≤ 90 days).
Loss of Residency (art, 117 ) occurs when Argentine citizens become permanent residents abroad or live outside the country for 12 consecutive months.
However, residency is regained when they re-enter Argentina to live there or maintain their center of vital interests(personal and economic ties).
Special cases considered residents and do not lose their Argentine Tax Residencies:
Argentine diplomats and public officials serving abroad
Civil servants working for international organizations
Undivided estates of Argentine residents
Non-residents exempt from paying income tax:
foreign diplomats, international organization staff, and foreign professionals with a temporary stay that does not exceed 5 years.
Entities are tax residents when they are incorporated under Argentine law or operate permanently through a local branch.
Digital Tax Residency Certificate (General Resolution 5572/2024)
Since September 2024, General Resolution 5572/2024 fully digitized the Certificado de Residencia Fiscal process.
Requirements:
Clave Fiscal Level 3 or higher
Updated CLAE (Form 883) activity code
How to apply:
1. Log in to the AFIP/ARCA portal → “Solicitud de Certificado de Residencia Fiscal”.
2. Select country, period, and purpose of certificate.
3. Upload documents (if in special cases defined by Article 9).
Processing time: 72 business hours.
Validity: 1 year.
Verification: third parties can confirm authenticity via AFIP certificate portal.
AFIP coordinates with the National Directorate of Migration to validate entry and exit records automatically – ensuring accuracy and preventing fraudulent applications.
Argentine Tax Reform 2025
Simplified Tax Declaration – Decree 353/2025
The Simplified Income Regime (Régimen Simplificado ARCA) allows residents to file via a pre-filled return generated by ARCA.
Launch date: June 1, 2025
Fully online through the ARCA portal
Taxpayers can accept and pay instantly or submit deductions
Participation is voluntary and reversible
Benefit: no separate asset declaration – no need to report cars, homes, or savings.
End of Mandatory Reporting – General Resolutions 5696 & 5704/2025
Argentina has stopped the automatic sharing of information between notaries, banks, and tax authorities under General Resolutions 5696 and 5704/2025. Now, banks cannot ask clients for their national tax returns, and people can refuse and report the bank to the Consumer Protection Agency if this happens. Now only large-value operations must be reported:
Transfers > ARS 50 million ≈ USD 50 K
Cash withdrawals > ARS 10 million ≈ USD 10 K
Balances > ARS 100 million ≈ USD 100 K
This marks a historic shift from surveillance to trust-based compliance, encouraging formal investment and domestic consumption.
Data Protection and Confidentiality
The new framework prohibits data sharing without judicial authorization. Personal spending information is no longer transmitted to tax servers, enhancing fiscal privacy and confidence among residents and foreign investors.
Practical Guidelines for Foreign Residents
Foreigners qualify as Argentine tax residents after obtaining permanent residence or residing 12 months continuously.
They can apply for the digital Tax Residency Certificate through their AFIP/ARCA account.
The certificate is accepted internationally under OECD standards and used for:
Bank account compliance
Investment residency verification
Immigration and visa applications
Learn more at the official AFIP guide on residency certification.
Why This Reform Matters
Simplifies compliance for both locals and foreigners
Protects privacy by limiting data collection
Encourages capital repatriation and economic activity
Aligns Argentina with global best practices while preserving individual liberties
For immigrants, entrepreneurs, and digital nomads choosing Argentina, the new system offers a unique combination of residency flexibility, low bureaucracy, and tax predictability.
Benefits of Being a Tax Resident in Argentina
Becoming a tax resident in Argentina offers numerous legal, financial, and immigration advantages, particularly for foreigners establishing long-term ties in the country:
1. Access to Local Tax Treaties:
Tax residents benefit from Argentina’s double taxation agreements (DTAs), which prevent paying tax twice on the same income.
2. Eligibility for Permanent Residency & Citizenship:
Being a tax resident supports immigration procedures, including the Rentista Residency or Investor Residency, and accelerates eligibility for citizenship by naturalization.
3. Favorable Taxation for Foreign Income:
Argentina applies territorial taxation – foreign-source income may be exempt or partially excluded, depending on structure and timing.
4. Access to Local Banking & Credit:
Tax residency allows opening Argentine peso and USD accounts, obtaining loans, and qualifying for property ownership under resident conditions.
5. Simplified Legal and Business Operations:
Argentine Tax residents can register companies, invoice clients, and join social security or health systems with fewer restrictions.
6. Legal Stability and Treaty Protection:
Residency under Argentine law provides constitutional and investment protection, ensuring secure property rights and predictable regulation.
In short, tax residency is a gateway to full integration – blending immigration, financial, and legal privileges under one compliant status.
Do I Pay Taxes if I Left Argentina Over a Year?
Under Income Tax Law §117,120, Argentine citizens lose tax residency when they either:
• Live abroad uninterruptedly for 12 months or more, or
• Obtain permanent residence in another country.
Once Argentine tax residency is lost, you’re no longer taxed on worldwide income, only on Argentine-source income (if any).
Short visits under 90 days don’t affect this rule.
To formalize it, you can notify AFIP/ARCA or show a tax residency certificate from another country.
Legal References & Resources
Need Professional Assistance?
At Immi Legal, our legal experts assist foreign clients in:
Applying for Argentine residency and DNI
Registering a company and obtaining a CUIT
Preparing and translating tax documents for AFIP and Migraciones
Advising on compliance, residency by investment, and citizenship planning
Contact us to get personalized guidance for your move to Argentina and stay fully compliant under the 2025 ARCA tax reform.
