NextSpring

ARCA - Agencia de Recaudacion y Control Aduanero

Applies the rule

Argentina's tax authority, successor to AFIP under Decreto 953/2024. Publishes guidance on who is a tax resident and what that implies.

The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.

www.arca.gob.ar

Cannot be cited for

Its guidance pages define concepts without citing article numbers, so a claim taken from here cannot be pinned to a provision of the Ley de Impuesto a las Ganancias without reading the statute separately. Much of its content is still served from afip.gob.ar addresses, and other government paperwork still names AFIP.

Re-check every

180 days

Publication rhythm

Tax rules move with the legislative calendar and the annual fiscal period; residency definitions are statutory and change rarely, but guidance pages are re-edited more often. Note that ARCA succeeded AFIP under Decreto 953/2024 and some content is still served from afip.gob.ar.

Re-check triggers

a tax reform bill passes · the annual Bienes Personales thresholds are published · a new double taxation treaty enters into force

Pages we hold

We keep the text of each page as we read it, and every quotation on this site is checked against that stored text. A page held more than once moved while we were watching.

Facts resting on this publisher · 2