Impuestos y regímenes fiscales en Argentina | Lo que hay que saber

Argentina, a country renowned for its rich culture, diverse landscapes, and vibrant cities, also has a complex tax system. Located in South America, Argentina boasts the third-largest economy in Latin America and is known for its agricultural exports, natural resources, and growing tech sector.

Argentina's economy has faced challenges in recent years, including high inflation and currency fluctuations. However, it remains a significant player in the regional economy, with a strong emphasis on agriculture, manufacturing, and services.

The expat culture in Argentina is diverse, with many foreigners drawn to the country's European-influenced culture, affordable living costs, and beautiful scenery. Major cities like Buenos Aires, Córdoba, and Mendoza are particularly popular among expats, offering a blend of historical charm and modern amenities.Remember, tax laws can change, and individual circumstances vary.

Recuerde que las leyes fiscales pueden cambiar y que las circunstancias individuales varían. Consulte siempre a un asesor fiscal cualificado para obtener asesoramiento personalizado.

Argentina Income Tax

Argentina employs a progressive income tax system. As of 2024, the tax rates for self-employed workers (including board members) are as follows:

• Up to ARS 419,253.95: 5%
• ARS 419,253.95 to ARS 838,507.92: 9%
• ARS 838,507.92 to ARS 1,257,761.87: 12%
• ARS 1,257,761.87 to ARS 1,677,015.87: 15%
• ARS 1,677,015.87 to ARS 2,515,523.74: 19%
• ARS 2,515,523.74 to ARS 3,354,031.63: 23%
• ARS 3,354,031.63 to ARS 5,031,047.45: 27%
• ARS 5,031,047.45 to ARS 6,708,063.39: 31%
• Over ARS 6,708,063.39: 35%

For employees with high incomes, a new 'cedular regime' will be applied from fiscal year 2024, with rates between 27% and 35%.

Resumen:

• Sistema fiscal progresivo
• Rates range from 5% to 35% for self-employed
• Special regime for high-income employees

Argentina Tax on Overseas Income

Argentina taxes its residents on their worldwide income. This means that if you're considered a tax resident in Argentina, you'll need to declare and potentially pay taxes on income earned both within Argentina and abroad.

Se le considera residente fiscal si cumple alguno de los siguientes criterios:

• Argentine nationality
• Permanent residence in Argentina
• Stayed in the country for 12 months or more

Non-residents are only taxed on income earned within Argentina.

Resumen:

• Los residentes tributan por su renta mundial
• Non-residents taxed only on Argentine-source income
• Tax residency determined by nationality, residence, or length of stay

Argentina Tax on Investments

Investment income in Argentina is generally subject to income tax. Capital gains from the sale of shares, bonds, and other securities are taxed at 15% for residents.

For non-residents, gains on the sale of shares and other Argentine securities are subject to a 13.5% tax on gross proceeds or 15% on actual proceeds.

Resumen:

• 15% tax on capital gains for residents
• 13.5% or 15% tax for non-residents
• Applies to shares, bonds, and other securities

Argentina Capital Gains Tax

Capital gains in Argentina are generally subject to income tax. For individuals, the rate is 15% on gains from the sale of shares and other securities.

For companies, capital gains are included in regular taxable income and subject to the corporate tax rate, which is 25% to 35% depending on the amount of taxable income.

Resumen:

• 15% for individuals on shares and securities
• 25% to 35% for companies as part of corporate income tax
• Different rates may apply to other types of assets

Argentina Special Tax Regimes

Argentina offers a simplified tax system for small taxpayers called the "Monotributo" system. This system combines income tax and VAT into a single monthly payment based on the taxpayer's income level and type of activity.

Resumen:

• Simplified "Monotributo" system for small taxpayers
• Combines income tax and VAT into a single payment
• Payment amount based on income and activity type

Tax Planning for Argentina

When planning your taxes in Argentina, consider the following strategies:

1. Utilize available deductions: Argentina offers various tax deductions, including certain personal expenses and social security contributions.
2. Consider the timing of residency: If you're moving to Argentina, carefully plan when you establish tax residency to optimize your tax situation.
3. Explore the Monotributo system: If you qualify, this simplified tax system can offer significant administrative relief.
4. Seek professional advice: Given the complexity of the Argentine tax system and frequent changes in regulations, it's advisable to consult with a local tax professional.
5. Mantenga registros detallados: Mantenga una documentación exhaustiva de sus ingresos, inversiones y gastos para garantizar la exactitud de los informes y respaldar cualquier solicitud de deducciones o exenciones.

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