The Federal Tax Authority (FTA), on July 18, 2017, published the General Resolution 4094-E on the Official Gazette. This Resolution had been introduced into income tax in 2013. The time when the 2013 tax reform abolished the capital gains tax exemption for nonresidents, and required nonresident buyers to assess and pay the tax in certain circumstances, no regulations previously addressed the requirements. The new Resolution identifies the responsible one for withholding tax and other tax payment, the form and way of payment. This also launches a device for income tax payment arising from the disposition of shares, exchange, barter or quotas, sale, and other equity made by foreign recipients. Here, other equity contains investment funds quotas, securities, bonds and other values.

Capital gains on foreign entities was also announced on July 28, 2017. It also introduces different provisions. Applicable withholding tax (WHT) rate is one of the provisions. According to this, the applicable WHT rate will be 15% conditioning that it will be calculated over the net income determined according to section 93 of Income Tax Law or over 90% of the amounts paid for the acquisition of the previously declared essentials. The other provisions are foreign resident and Argentine resident, Retroactive application of the resolution and registration for the operation with the corresponding government entities. Finally, the Resolution launches an extension of the term until September 29, 2017 for tax payments. These taxes come from the operations carried out until 17 July 2017, specifying that all payments made prior that date will be considered as paid on time.