Argentina’s Revenue and Customs Control Agency (ARCA) has issued a resolution (General Resolution No. 5855/2026) establishing a new regulatory framework for demonstrating the tax residence of foreign recipients seeking to claim benefits under Argentina’s tax treaties.
Although the resolution does not modify the substantive provisions of Argentina’s treaties or the benefits available, it introduces significant new documentation and formal compliance requirements for applying reduced withholding tax rates or exemptions on payments made to nonresidents. It also clarifies the validity of tax residence certificates, relaxes certain authentication requirements and enhances compliance obligations. The resolution—published on 3 June 2026—applies to payments made on or after 17 June 2026.
The most significant change in the resolution is that entitlement to treaty benefits must be primarily supported by:
The resolution also introduces important guidance regarding the validity of tax residence certificates, establishing that where a certificate does not specify a validity period, it will be deemed valid for 12 months from the date of issuance. The same documentation may be used to support recurring payments under the same arrangement, provided it remains valid and no relevant facts or circumstances have changed. This provides greater certainty for recurring payments such as dividends, interest, royalties, technical assistance fees and intragroup services.
Another noteworthy development is the relaxation of “apostille” and validation requirements. These formalities will not be required where the foreign tax authorities offer an official electronic verification mechanism that allows online validation of the authenticity of the certificate.
While the resolution does not alter the substantive scope of treaty benefits available under Argentina’s tax treaties, it significantly increases the documentation requirements for claiming such benefits for both the Argentine payer and the foreign recipient. Noncompliance may result in the denial of treaty relief and the application of domestic withholding tax rates under Argentine law.
Multinational groups making recurring cross-border payments to foreign recipients should:
Alejandra Sarni
BDO in Argentina
Although the resolution does not modify the substantive provisions of Argentina’s treaties or the benefits available, it introduces significant new documentation and formal compliance requirements for applying reduced withholding tax rates or exemptions on payments made to nonresidents. It also clarifies the validity of tax residence certificates, relaxes certain authentication requirements and enhances compliance obligations. The resolution—published on 3 June 2026—applies to payments made on or after 17 June 2026.
Key Changes
The most significant change in the resolution is that entitlement to treaty benefits must be primarily supported by:
- A tax residence certificate for the relevant fiscal period issued by the competent authority of the treaty partner jurisdiction (and which must be valid at the time it is relied on); and
- A sworn statement executed by the foreign recipient for the relevant fiscal period declaring their tax residence and confirming eligibility for treaty benefits. The declaration will need to be in a format approved by ARCA.
The resolution also introduces important guidance regarding the validity of tax residence certificates, establishing that where a certificate does not specify a validity period, it will be deemed valid for 12 months from the date of issuance. The same documentation may be used to support recurring payments under the same arrangement, provided it remains valid and no relevant facts or circumstances have changed. This provides greater certainty for recurring payments such as dividends, interest, royalties, technical assistance fees and intragroup services.
Another noteworthy development is the relaxation of “apostille” and validation requirements. These formalities will not be required where the foreign tax authorities offer an official electronic verification mechanism that allows online validation of the authenticity of the certificate.
BDO Perspective
While the resolution does not alter the substantive scope of treaty benefits available under Argentina’s tax treaties, it significantly increases the documentation requirements for claiming such benefits for both the Argentine payer and the foreign recipient. Noncompliance may result in the denial of treaty relief and the application of domestic withholding tax rates under Argentine law.Multinational groups making recurring cross-border payments to foreign recipients should:
- Review their internal documentation procedures;
- Verify the validity of tax residence certificates currently on file and make sure foreign recipients understand when they must produce their tax residence certificates (and when they need to be updated); and
- Ensure that all required supporting documentation is obtained before payments are made.
Alejandra Sarni
BDO in Argentina