Published: 03.06.2026
Foreign beneficiaries of Argentine-source income must provide a valid foreign tax residence certificate to receive special treatment under applicable double-tax treaties. The certificate generally requires an apostille or consular legalization unless its authenticity can be verified through an official electronic system.
According to the source, the rule affects the tax treatment of Argentine-source income received by people who remain tax residents abroad. Without a valid certificate, withholding is applied without the treaty-based special treatment, potentially increasing the amount withheld until the documents are provided. It is most relevant to non-residents, remote professionals with Argentine-source income, and people transitioning between tax statuses. Anyone planning a move should prepare the certificate in advance and check its authentication requirements if relying on a tax treaty.