Canosa Abogados

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Argentina private client law guide: income and wealth taxation, trusts and foundations, succession and forced heirship, matrimonial/cohabitation and prenuptial rules, capacity and powers of attorney, immigration and nationality
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Argentina private client law guide: income and wealth taxation, trusts and foundations, succession and forced heirship, matrimonial/cohabitation and prenuptial rules, capacity and powers of attorney, immigration and nationality
Taxation regime What factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)? Tax liability in Argentina hinges on residence. As a rule, Argentine nationals are treated as residents, and foreign individuals are residents for tax purposes if either (i) they qualify as residents under Argentina’s migration rules, or (ii) they have remained in Argentina for 12 months (certain brief absences permitted). Argentine nationals may cease to be Argentine residents by obtaining residence abroad in line with that country’s migration laws, or by spending a continuous 12-month period in another country, provided that short trips back to Argentina not exceeding 90 days do not interrupt this count. The cessation of residency takes effect on the first working day of the month immediately following the end of that 12-month period. In any case, shedding Argentine tax residency is not
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