ARGENTINA – Updates on the foreign exchange perception regime for Digital Services
- Daniela Lavin
- 35 minutes ago
- 2 min read
ARCA Resolution 5677/2025, published on April 16, 2025, introduces an important modification to the foreign exchange perception regime established by ARCA Resolution 5617/2024 and its amendments.
What is the change about?
Key update: A new paragraph is added to Article 3 of RG 5617/2024, excluding from the perception regime:
Foreign currency exchanges carried out by financial institutions on behalf of the purchaser, lessee, or service recipient, intended for the payment of digital services contracted abroad through online platforms (according to an official list to be maintained and updated by ARCA).
This means the 30% perception for Income Tax and Personal Assets Tax will no longer apply to these operations, as long as the platforms are included in the official list. The current list published by ARCA includes several online gaming companies.
When does it come into force?
The new exclusion applies from the date of publication – April 17, 2025.
Additionally, a reimbursement mechanism is established in case perception agents have not yet adapted their systems. The adjustment can be reflected in the next statement or settlement.
Who does this impact?
This regulation affects individuals, legal entities, undivided estates, and other resident taxpayers who pay for these services using credit, debit, or purchase cards.
It also impacts perception agents — entities responsible for processing payments for credit, debit, and purchase card systems — who must implement the necessary system changes.
How has this regulation evolved?
RG 5617/2024 (December 18, 2024): introduced a 30% perception regime on foreign currency transactions after the PAIS Tax expired (December 22, 2024), applicable to:
Foreign currency purchases for savings (⚠️ later excluded by RG 5677/2025)
Card payments in foreign currency
Services contracted abroad
International passenger transportation
RG 5672/2025 (April 11, 2025): Excluded foreign currency purchases for savings by individuals and undivided estates, reducing the tax burden on small savers.