The government of Argentina and Spain signed a new income tax treaty on 11 March 2013.
In Argentina’s official gazette new laws published concerning the ratification and entry into force of the new treaty. Corresponding to Ley No. 24.080 of 23 December 2013, the effective date of the new treaty provisions is retroactive and applies from the beginning of January 2013.
In July 2012, the existing income tax treaty between Argentina and Spain was announced to be no longer applicable from the beginning of January 2013.