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January 31, 2024
2024-0314

Argentina implements new immigration requirements for intra-company transfer residence permits

The Argentine authorities recently implemented new requirements for holders of intra-company transfer residence permits. The immigration authorities are now requesting copies of "Alta temprana" (tax) notifications from foreign nationals in support of their initial applications for temporary residence as intra-company transferees under Article 23E of Law 25.871. In order to complete the tax notification, applicants must first obtain a provisional CUIL number. Therefore, the new process is as follows: filing of the residence application, obtaining precarious (i.e., provisional) residence, obtaining a provisional CUIL number, adding the applicant to the Argentine company's local payroll and completing the "Alta temprana" notification with the tax authorities (AFIP).

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

 

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