Executive summary

On 3 June 2026, General Resolution (ARCA) 5,855 (the Resolution), was published in the Official Gazette, replacing the General Resolution (DGI) 3,497 and its modifications.

The Resolution regulates the procedure to be followed when applying special tax treatments provided under Argentina's tax treaties (agreements to avoid double taxation and prevent tax evasion and avoidance) to Argentine-source income paid to nonresidents.

The rules apply even if the relevant tax treaty provides for a full exemption from withholding.

The key points introduced by the Resolution are listed below.

Proof of foreign tax residence

Foreign beneficiaries must prove their tax residence by submitting to the Argentine payer a valid tax-residence certificate issued by the competent authority of the treaty country for the relevant fiscal period (if the certificate does not state a validity period, it will be deemed valid for 12 months from its issuance date).

The certificate must generally be apostilled or legalized by the Argentine Consulate. It should not be necessary when the competent authority of the foreign beneficiary's country of residence has an official system for verifying the authenticity of the tax-residence certificate through electronic or digital means.

The tax-residence certificate must be provided before the payment of the income, or before the withholding event, if earlier.

For periodic or successive payments under the same contract or transaction, submission is required prior to the first payment or withholding.

Affidavit of the nonresident beneficiary

The Argentine payer must also obtain an affidavit from the foreign beneficiary, following the model included as an Annex to the Resolution. It should include the name of the beneficiary, tax ID number, tax domicile and description of the contract object of transaction, among other things. Also, the foreign beneficiary must declare that the affidavit meets all the requirements for the treaty to apply.

Record-keeping obligations

Argentine payers/withholding agents must retain and make available to ARCA upon request: (1) the tax-residence certificate, (2) the affidavit from the foreign beneficiary, (3) contracts, invoices or equivalent documentation supporting the transaction and (4) documentation related to the application of treaty benefits, such as working papers.

All documents drafted in a foreign language should be translated into Spanish by a certified public translator in Argentina, upon request from the Tax Authorities.

Other considerations

A new tax-residence certificate and/or affidavit from the foreign beneficiary must be provided when (1) the information in the existing certificate changes, (2) the certificate expires or exceeds the 12-month validity period or (3) the information in the affidavit from the foreign beneficiary changes.

The withholding agent may correct excess withholding tax (e.g., due to late submission of the tax-residence certificate) through amendment or cancellation after reimbursing the excess amount. If reimbursement is not feasible, a refund mechanism may be available.

If the required certificate is not provided in due time, treaty benefits will not apply and withholding must be made under domestic Argentine tax law, as a final and definitive payment.

Implications

Multinational groups making payments from Argentina to foreign related or unrelated parties may need to (1) review current documentation processes for treaty-based withholding relief, (2) coordinate with foreign recipients to ensure timely issuance and renewal of tax-residence certificates and (3) assess operational impacts on payment timing, withholding calculations and refund processes if documentation is delayed.