Jurisdiction(s):
United Kingdom

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

Published by a LexisNexis Private Client expert

Practice notes

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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 straightforward: one must show the tax authorities that the person genuinely lives outside Argentina, meaning no abode in the country, no business premises, no club membership, nor any other sign of residence in Argentina. In other words, the...

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Javier Canosa

Canosa Abogados

Javier Canosa is a partner at Canosa Abogados. Javier's practice focuses in corporate law issues, tax issues and banking issues, advising both national and foreign companies and families and HNWI in various corporate matters, including investment vehicles, corporate management, directors' duties and resonsibilities, audits, risks' detection and distribution, documents, policies and corporate contracts, and design and implementation of a suitable corporate form for each business. Javier has vast experience in mergers and acquisition and the negotiation of commercial agreements. Javier has represented and advised several companies, including financial institutions, in corporate M&A, business development and real estate undertakings. Javier is experienced in claims before local and international arbitral courts Javier is officer of the International Bar Association (IBA), American Bar Association (ABA) and the Society of Trust and Estate Practitioners (STEP) and is regularly engaged in conferences of issues of related to his practice of those...

Web page updated on 21/05/2026

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