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ARCA Adjusts the Income and Wealth Tax Perception Regime Following the End of the PAIS Tax



The Revenue and Customs Control Agency (ARCA) has issued General Resolution No. 5617/24, published in the Official Gazette on December 19th, to update the perception regime in light of the upcoming expiration of the PAIS Tax, scheduled for December 22. The perception regime will remain in effect under the same terms as previously established, covering prepayments for income tax and personal asset tax obligations related to foreign currency transactions.


In parallel, ARCA continues to process the reimbursement of perceptions carried out until 2023 under General Resolution No. 4815/2020. This staggered process is expected to conclude by March 2025. To date, $60 billion has been refunded to 135,000 taxpayers.


Key Aspects of the Regime


Who is included?

The regime applies to individuals, legal entities, and undivided estates residing in Argentina who engage in the operations outlined in the regulation, such as currency purchases, international payments, or expenses related to international tourism.


Included Operations:

  1. Purchase of foreign currency for savings or specific imports.

  2. Payments for international goods and services through credit cards or digital payment platforms.

  3. Booking international travel services and purchasing overseas transportation tickets.

Excluded Operations:

  • Purchase of medications and books.

  • Online educational services and software for educational purposes.

  • Ground transportation to neighboring countries.

  • Public sector research projects.

  • Acquisition of firefighting and civil protection equipment.


Next Steps

These measures ensure the continuity of the perception regime after the PAIS Tax expires, providing a clear and orderly framework for taxpayers and involved entities.

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