Last November 29th, the Argentinian tax authority (ARCA) issued the General Resolution 5607/2024, updating Form 883 - Economic Activity Classifier (CLAE).
This update aims to better codify, organize, and group innovative business models and services related to virtual platforms, such as live streaming, cryptoasset management, and audiovisual advertising, among others.
The resolution reflects the growing integration of technology across various sectors of the economy and the increasing diversification of operational and commercial processes observed in recent years.
Recognizing the role of digital transformation and the widespread use of electronic management platforms, digital portals, and mobile apps, ARCA adds 15 activity codes .
Code | Activity Description |
530091 | Door-to-door messaging services managed through electronic platforms, digital portals, and/or mobile apps. |
620901 | Development, design, and/or maintenance of electronic management platforms, digital portals, and/or mobile apps. |
631111 | Cryptographic validation services for data and/or transactions related to cryptoassets. |
631112 | Cryptographic validation services for data and/or transactions, excluding those related to cryptoassets. |
631121 | Mining power rental services for cryptoassets. |
631122 | Mining power rental services excluding cryptoassets. |
631123 | Custody services for cryptoassets. |
631201 | Brokerage services for the purchase/sale of goods, provision of services (excluding financial services), or work leasing via electronic management platforms, digital portals, and/or mobile apps. |
631202 | Brokerage services for messaging services managed via electronic management platforms, digital portals, and/or mobile apps. |
649291 | Credit services by non-financial providers through electronic platforms, digital portals, and/or mobile apps. |
649292 | Credit services by non-financial providers, excluding those through mobile platforms, digital portals, and/or mobile apps. |
649992 | Purchase, sale, and exchange of cryptoassets for your own account. |
661993 | Services facilitating the transfer, purchase, sale, investment, and/or exchange of cryptoassets via electronic management platforms, digital portals, and/or mobile apps. |
661994 | Services for managing, processing, and controlling payments and collections. |
731002 | Creation, editing, production, broadcasting, and/or advertising of audiovisual content for social media, technological applications, and/or digital platforms. |
By incorporating these updates, ARCA enhances the representation of the digital economy in its classification system, ensuring more efficient tracking and compliance for taxpayers operating in these innovative sectors.
Source - ARCA