Argentina’s tax authority (AFIP) announced a new procedure for obtaining a certificate of tax residence for individuals and legal entities. The rules were outlined in General Resolution 5572 and published in the Official Gazette on 24 September 2024.
The new rules took effect on 23 September 2024.
Argentina offers four types of certificates, distinguished by whether there is a double tax convention (DTC) in effect with the recipient country. In both categories, certificates can confirm tax residency for a specified period or without a specified period. If no period is specified, the certificate remains valid for one year from the issuance date.
To request a certificate, taxpayers must use the AFIP website to submit their request and documentation. The documentation must include the name of the country for which the tax residency certificate is requested. The process involves information exchange between AFIP and Argentina’s migration control agency (DNM).
