On 21 September 2020, Argentina Officially published Law No. 27563 providing a package of relief measures to tourism sector and related industries in response to the COVID-19 pandemic. The measures include:
- Services of travel and tourism companies, services of tourism agencies and ticket agencies.
- Accommodation services, including hotels, inns, rental apartments, cabins, etc.
- Transportation.
- Professional services of graduates in tourism, tourism technicians and tourist guides.
- Services for skiing, sport fishing, adventure tourism, etc.
- Rental of goods such as bicycles, ski equipment, kayaks, etc.
- Wineries, botanical gardens, zoos and national parks, amusement parks, theme parks, etc.
- Services related to the organization of fairs, conventions, exhibitions, etc., as well as related rental services.
- Cafes, bars, confectioneries, restaurants, etc.
- Commercial activities in airport terminals, national parks, and free zones that depend on tourist activity.
- Services of dance halls and discotheques in territories whose main source of income is tourism.
- Production of regional products, such as chocolate, ice cream, craft beers, and other foodstuffs in territories whose main source of income is tourism.
- The sale of regional articles and handicrafts, antiques, leather goods, silver, etc.; and
- Cinemas and theatrical and musical show productions.
The tax measures also include:
- A 95% reduction in the payment of employer contributions to the Argentine Integrated Social Security System.
- The suspension of collection enforcement activities in respect of tax or social security obligations of subjects covered by the law related to travel and hospitality activities until 31 December 2020.
- Extend by 180 days the expiration of the payment of existing taxes or to be created, which tax the patrimony, capital, or profits from the activities achieved by this law, whose expiration dates operate until the 31st of December 2020.
