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Argentina - Taxation

There are two types of tax (impuesto) currently payable by individuals: income tax (impuesto a las ganancias) and personal assets tax.

Income tax is payable by anybody who earns money in Argentina or who is Argentine and earns money abroad. For the self-employed this has to be paid every two months and expenses are deductible before the amount of tax is calculated. There are a number of fixed deductions which should also be taken into consideration, such as the special tax free amount and any allowances for dependants.

Those who are employed will find that their tax is deducted by their employer, who is then responsible for all the relevant paperwork and for passing the details of the deduction to the Argentina tax office (departamento del recaudador de impuestos).

There are a number of types of income which are not subject to income tax in Argentina. This includes the sale of some stocks (those which have been issued by an Argentine company), providing the person selling does not do so on a regular basis in order to earn an income. Those who live in Argentina are taxed on their income no matter where in the world it comes from and this applies to all those who have been granted a residency visa of a minimum of 12 months.

Income tax in Argentina has brackets ranging from 9% to 35%, and each one is applied to a different income level and type. For example, income which is derived from renting out property is taxed at 35%. Expenses such as depreciation are deductible but must be supported by the relevant documentation. Those who have an income of AR$10,000 or less fall into the lowest tax bracket of 9%. Up to AR$20,000 is 14%, up to AR$30,000 is 19% and up to AR$60,000 is 23%. An income of AR$90,000 is taxed at 27% and up to AR$120,000 is 31%. Any income over this amount is taxed at the maximum of 35%.

Each person is entitled to personal allowances for different reasons, so that a certain portion of their income is not taxed. There are allowances for a spouse and dependent children, and items such as funeral expenses, life insurance and mortgage interest are all tax deductible (desgravable).

Personal assets tax is applied to assets owned by those living in Argentina or abroad and who have assets in the country, those who are Argentine and who have assets abroad, and those who have shares in Argentine companies.

In the case of those who own shares, the company will deduct the tax before dividends are paid and make the necessary arrangements with the local tax office. This rate is 0.5% of the value of the shares owned.

For those who have assets in the country, the tax free amount is $305,000. Any property that is valued at higher than this amount will be subject to a tax demand that may range from 0.5% to 1.25% depending upon the total value of the property. Those who have assets in Argentina but reside abroad will find that the percentage they pay is the higher rate of 1.25% and there is no tax free amount. However, some assets such as securities may be taxed at twice that amount.

There are other taxes which are payable by those living in Argentina, such as VAT (impuesto de valor añadido) on goods, which currently stands at 21%. There is no capital gains tax (impuesto sobre las ganancias de capital) on property sales but there is a percentage of the sale which is paid as a transfer tax, which currently stands at 1.5%.

Municipal taxes (impuesto municipal) are also payable. The amount is calculated on 80% of the property’s value and for a rural property currently stands at 1.2%, for a semi-rural property it is 1.35% and for a property in an urban area it is 1.5%. Added to this is a charge of 0.55% to help to cover the costs of council services such as street lighting, road sweeping and other communal services.

Making tax payments is relatively easy, as this can be done by cheque, debit or credit card, or by cash in person at the local tax office.

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