Argentina

Taxation of individuals depends upon the determination of residency status.

Individuals may be classified as residents, non-residents, or foreign beneficiaries.

Residents include the following:

• Argentine nationals living in Argentina.
• Argentine nationals working abroad during the first 13 months of living abroad (tax residence status is lost from the first day of the 14th month), or when they have obtained a permanent residence for migration purposes in a foreign country; whichever occurs first.
• Foreign nationals assigned to work in Argentina for more than five years.
• Foreign individuals residing in Argentina (for reasons other than work) for more than 12 months, as of the 13th month of presence in Argentina.

Non-residents include:

• Foreign nationals assigned to work in Argentina for less than five years.

Foreign beneficiaries include the following:

• Individuals working temporarily in Argentina for less than six months in a calendar year.
• Argentine nationals working abroad once they have lost the tax residence status (i.e. as of the first day of the 14th month, or when they have obtained a permanent residence for migration purposes in a foreign country, whichever occurs first).
• Foreign nationals residing abroad.