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.

In accordance with the package of tax measures and reforms introduced by Law 27,802, it has been clarified that foreign individuals who obtain Argentine citizenship by naturalisation due to relevant investments (under the Citizenship Law) will not be treated as Argentine tax residents solely as a result of such naturalisation. They will continue to be considered as foreign nationals for PIT purposes, and the general residency rules will apply to them.