Argentina: Status Of Adhesion By The Argentine Provinces To The "Tax Amnesty Regime" Launched By The Argentine Government

1. Background

On July 22, 2016 the Official Gazette published Argentine Law No. 27,260 by means of which the Argentine Government launched a system of voluntary statement of undeclared assets in Argentina and abroad (including local and foreign currency) in force until May 31, 2017 (the "Tax Amnesty Regime"). Comments on the Tax Amnesty Regime can be found on Marval News # 162.

In order to make the Tax Amnesty Regime more attractive for taxpayers, the Argentine Provinces, the Autonomous City of Buenos Aires and Municipalities were officially invited to adhere, adopting measures tending to liberate them from the omitted payment of local taxes and fees by taxpayers adhering to the Tax Amnesty Regime.  

We will review the Argentine Provinces' adhesion status to the Tax Amnesty Regime (or the sanctioning of their own) to the date of this publication.

2. Jurisdictions that adhered to the Tax Amnesty Regime and did not levy a special tax for its admissibility

To date, the following jurisdictions have already adhered to the regime:

  • Province of Buenos Aires (Local Law No. 14,840)
  • Autonomous City of Buenos Aires (Local Law No. 5,616)
  • Province of Córdoba (Local Law No. 10,370)
  • Province of Jujuy (Local Law No. 5,959)
  • Province of Mendoza (Local Law No. 8,909)
  • Province of Neuquén (Local Law No. 3,024)
  • Province of Santiago del Estero (Local Law No. 7,207)
  • Province of Tucumán (Local Law No. 8,908)

These adhesionsi carry –in general terms– the following benefits:ii

  1. Liberation from payment of certain unpaid local taxes;
  2. Liberation from payment of interest, surcharges and fines which may have arisen from unpaid local taxes;
  3. Liberation from tax criminal actions.

3. Jurisdictions that sanctioned their own tax amnesty regimes and levied a special tax for its admissibility

The province of La Pampa (Local Law No. 2,936) sanctioned its own regime without expressly adhering to the Tax Amnesty Regime. La Pampa determined the liberation from Turnover Tax, Tax on Real Estate and on Stamp Tax. La Pampa also liberated from the payment of certain penalties and fines covered in their local Tax Code. They also authorized the local tax authority to celebrate agreements for the exchange of information with the Argentine Tax Authority ("AFIP"). Lastly, the province of La Pampa levied a special tax on the voluntary statement of undeclared assets similar to the one set in the Tax Amnesty Regime.

As for the province of Río Negro (Local Law No. 5,138), they expressly adhered to the Tax Amnesty Regime but pursuant to their own terms and conditions. That province established an exceptional tax regime for those taxpayers who wish to adjust their local tax situation as a consequence of applying the Tax Amnesty Regime. They also established a special tax rate for Turnover Tax and Stamp Tax for those taxpayers.

The province of Salta (Local Law No. 7,945) and in a similar way the province of San Juan (Local Law No. 1,503) adhered to the Tax Amnesty Regime establishing a special fixed tax at a 10% tax rate of the corresponding tax pursuant to section 41 of Law No. 27,260. However, this special tax will not be paid by those falling under the scope of section 42 of that law or by those who invest those assets in certain projects generating new jobs in those jurisdictions.

4. Jurisdictions that did not adhere to the Tax Amnesty Regime and did not sanction their own

Jurisdictions that did not, to the date of this publication, adhere to the Tax Amnesty Regime and did not sanction their own are the following provinces:

  • Catamarca
  • Chaco
  • Chubut
  • Corrientes
  • Entre Ríos
  • Formosa
  • Misiones
  • San Luis
  • Santa Cruz
  • Santa Fe

However, the provinces of Chaco, Chubut, Corrientes, Entre Ríos, Misiones, San Luis and Santa Fe have already sent adhesion projects or projects creating their own regimes to their Legislative Bodies.


i For comments on the adhesion of the City of Buenos Aires please go to Marval News # 165.

ii This listing is merely exemplary and does not purport to be comprehensive, thus a more deep analysis of each regime must be done.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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