In brief
By means of General Resolution No. 5855/2026, published on 3 June 2026 (“GR 5855”), the Customs and Revenue Control Agency (ARCA) introduced a new operational framework applicable to Argentine-source payments made to foreign beneficiaries covered by Treaties to Avoid Double Taxation (DTTs). The regulation fully replaces the prior regime set forth under General Resolution No. 3497/1992 (“GR 3497”), updating the requirements for evidencing tax residence and strengthening the documentary obligations imposed on the parties involved. The new provisions apply to payments made as from 18 June 2026.
In depth
- Expanded scope of the regime: GR 5855 establishes a comprehensive framework governing the application of treaty benefits with respect to Argentine-source income paid to non-resident taxpayers. The regime applies not only to foreign beneficiaries, but also to the payors of the income and the withholding agents, expressly broadening its subjective scope and adopting a systemic control approach.
- Application even in the absence of withholding: A key aspect of the new regime is that compliance with the prescribed procedure is mandatory even in cases where, under the applicable DTT, no withholding tax is required. As a result, the regime ceases to be solely linked to the withholding mechanism and instead operates as a general substantiation system for accessing treaty benefits.
- New dual substantiation framework: The regulation redefines the substantiation mechanism for claiming treaty benefits, establishing a system based on two distinct and complementary instruments:
- The first component is the tax residence certificate (“Certificate”) issued by the competent authority of the foreign beneficiary’s country of residence. The Certificate must correspond to the relevant fiscal year and, in the absence of an explicit validity period, it is deemed valid for twelve months from the date of issuance.
- The second component is a sworn statement executed by the foreign beneficiary (the “Sworn Statement”), maintained under a revised format.
- Timing of filing: The substantiation of tax residence and other relevant conditions must be completed prior to the payment of the income or at the time the withholding obligation arises.
- Formal requirements of the Certificate: The Certificate must be duly apostilled or consularly legalized, as applicable, unless the foreign tax authority provides an official digital verification system that allows authentication of the document.
- Recurring payments and ongoing agreements: In the case of successive or periodic payments under the same contract or instrument, submission of the documents may be performed at the outset of the relationship, subject to subsequent verification of the continued validity of the Certificate for future payments.
- Obligation to update information: The foreign beneficiary is required to update the submitted documentation upon any change in the relevant information, including changes in tax residence or in the declared conditions. Additionally, a new Certificate must be provided once the prior one has expired.
- Consequences of non-compliance: Failure to properly submit or update the required documentation entails that the withholding agent must apply the general rules of the Argentine Income Tax Law, without regard to any treaty benefits.
- Enhanced obligations of the payor and withholding agent: The payor and the withholding agent are required to request, retain, and make available to ARCA all documentation related to the transaction, including the Certificate, the Sworn Statement, and the relevant commercial supporting documentation.
- Mismatch between payor and withholding agent: Where the payor is not the withholding agent, the former must provide the latter with the relevant documentation, ensuring that the withholding agent has the necessary elements to properly apply the regime.
- Adjustment of excess withholding: The regime provides mechanisms to correct excess withholding, allowing for adjustments and potential recovery under certain conditions, thereby introducing more modern administrative tools as compared to the prior framework
- Entry into force: The provisions of GR 5855 entered into force on the date of its publication in the Official Gazette (3 June 2026) and apply to payments made as from fifteen calendar days thereafter (18 June 2026).
Barbara Roca and Bernardo Trueba, Associates, have contributed to this legal update.
Download the Spanish version of Argentina: General Resolution 5855/2026 - Treaties to Avoid Double Taxation.
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