09-06-2026

On June 3, 2026, the Argentine Revenue and Customs Control Agency (“ARCA”) published General Resolution No. 5,855 in the Official Gazette . The resolution replaces the procedure for certifying tax residence by foreign beneficiaries for purposes of applying the benefits provided under a Double Taxation Treaty (the “Treaty”) with respect to their Argentine-source income.

The main provisions of the resolution are summarized below:

Tax Residency Certificate

To certify its tax residency, the foreign beneficiary must submit to the income payer a valid tax residency certificate issued by the competent authority of the relevant country for the corresponding tax period.

If the certificate does not specify a validity period, it shall be deemed valid for a period of twelve (12) months from its issuance date.

The certificate must bear an Apostille or, alternatively, be legalized by the Argentine Consulate, unless the competent authority of the relevant country provides an official electronic or digital verification system that allows its authenticity of the certificate to be confirmed.

The foreign beneficiary must submit the certificate prior to the date on which the income is paid or before the time at which the beneficiary becomes subject to withholding.

Informative Sworn Statement

In addition to the certificate, the foreign beneficiary must submit to the income payer, at the time of payment, an informative sworn statement in accordance with the attached form (in Spanish, English, or French), for purposes of identifying the relevant transaction.

Retention of Documentation

The income payer must retain:

• the tax residency certificate;
• the informative sworn statement;
• any contracts or similar instruments supporting the transaction, if applicable, or the invoices or equivalent documents serving such purpose; and
• supporting documents, working papers, records, and any other information relating to each transaction.

Where documents are drafted in a foreign language, the income payer must make available to ARCA, upon request, a translation prepared by a certified public translator in Argentina, whose signature must be legalized by the relevant Argentine professional association with which the translator is registered.

Income Payer Different from the Withholding Agent

Where the income payer is a party other than the withholding agent, it must provide the withholding agent, at the time the withholding is made or prior to the payment of the income, with copies of the documentation referred to in items (a), (b), and (c) above.

Changes in Conditions and Documentation

If the information contained in the tax residency certificate changes, the foreign beneficiary must submit a new certificate and, where applicable, a new informative sworn statement prior to the first payment made after such change or new circumstance occurs.

Likewise, the foreign beneficiary must submit a new informative sworn statement whenever there are changes to the information contained in the previous statement.

In addition, where payments relate to periods extending beyond the certificate’s validity period or beyond the twelve (12)-month period from its issuance, the foreign beneficiary must submit a valid certificate prior to the first payment made after the expiration of such period.

Non-Compliance

If a valid tax residency certificate is not submitted to the income payer or, where applicable, to the withholding agent, the withholding must be made without applying the special treatment provided under the Treaty.

Excess Withholdings

Where withholding tax has been applied in excess,, whether due to the late issuance of a tax residency certificate or for any other reason, the withholding agent must verify compliance with the applicable requirements, reimburse the excess amounts to the foreign beneficiary, and cancel or amend the withholding certificate in the Electronic Withholding Integrated System (SIRE).

If the reimbursement is not possible due to the nature of the transaction or for other reasons, the Argentine representative of the foreign beneficiary, regardless of the type of representation, or the income payer that contractually assumed the tax burden and corresponding economic loss, may file the corresponding claims  before ARCA to recover the amounts paid in excess.

General Provisions

General Resolutions No. 3,497 (DGI) and No. 2,228 (AFIP) are repealed.

However, tax residency sworn statements submitted under those resolutions will remain valid and effective for their respective validity periods, provided that the reported circumstances have not changed.

Effective Date

These provisions apply to payments made on or after  June 18, 2026, including cases in which, under the applicable Treaty, no withholding tax is required.

See Appendix A for more details.

ANEXO

Tax Department

June 2026