ARTICLE · 20 OCTOBER 2023

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CONVINUS Global Mobility Alert - Week 42.2023

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With being viewed as a tax resident in Argentina, the tax liability will arise on the worldwide income.

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Short News October 19, 2023

Argentina: Changes regarding tax residence

With being viewed as a tax resident in Argentina, the tax liability will arise on the worldwide income. Based on either of the two following criteria, an individual will not be seen as a tax resident in Argentina any longer:

Being viewed as a permanent resident in another country (based on immigration law)
Residing for more than 12 months in another country and being less than 90 days in these 12 months in Argentina

Based on a recent tax court ruling, the new position will be that if someone is present for more than 90 days in Argentina, the individual might be viewed as a tax resident. Currently, an individual who was not viewed as a tax resident any longer in Argentina but wanted to regain tax resident status in Argentina had to show an intention or purpose of permanence in Argentina. A stay of 91 days in Argentina did not already trigger becoming a tax resident in Argentina.

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