- Purchases of foreign currency (i.e., "constitution of foreign assets") without a specific purpose by Argentine residents, under the limitations imposed by the Central Bank;
- Purchases of goods or services from abroad or purchases by Argentine residents abroad through credit, debit, or purchase, including cash withdrawals made outside Argentina;
- Purchases made online through portals or virtual websites in foreign currency;
- Purchases of services rendered abroad through Argentine travel agencies, including if they are paid in cash and access to the foreign exchange market to buy foreign currency is needed to pay the foreign service provider;
- Purchases of ground, air, and water passenger services with destinations outside Argentina (except ground passenger services to neighboring countries), including if they are paid in cash and access to the foreign exchange market to buy foreign currency is needed to pay the foreign service provider.
- Imposed a withholding tax on transactions subject to the tax on the purchase of foreign currency.
- Purchases of goods acquired abroad with credit and debit cards and other equivalent payment systems for an accumulated amount of more than 300 USD per month,
- Purchases of travel tickets and tours from travel agencies in foreign currency, not necessarily over 300 USD,
- Imports of luxury goods identified in Annex I of the Decree by the respective tariff code, not necessarily over 300 USD.
- Before February 2023: RG. 5272
- February 2023 onwards: PBP25% + a short description of the international purchase (e.g. PBP25% 07/12 15 USD Microsoft)
- Impuesto PAĂS (30%) >> The effective tax on digital services is 8%, hence by the next working day, a return of 22%* with the description âDEVOL. IMPUESTO PAĂSâ will be applied.
- PercepciĂłn de Ganancias (45%)
- PercepciĂłn de IVA s/ Servicios Digitales (21%)*
- PercepciĂłn de Ingresos Brutos CABA s/ Servicios Digitales (2%)*
- PercepciĂłn de Bienes Personales (25%)
Tax Transactions | Percentage | Description in the Card Dashboard |
DevoluciĂłn de Impuesto PAĂS | - 22% | DEVOL. IMPUESTO PAĂS |
PercepciĂłn de IVA s/ Servicios Digitales | 21% | RG 4240 DTO 354 PERCEP |
PercepciĂłn de Ingresos Brutos CABA s/ Servicios Digitales | 2% | IIBB PERCEPCION CABA |