New Regime to Prove Foreign Tax Residence

General Resolution 5855, published in the Official Gazette on June 3, 2026, replaced and repealed General Resolution (DGI) 3497 (amended by General Resolution AFIP 2228) which established the formal requirements for non-resident taxpayers to claim the benefits of a Double Taxation Treaty.

Replacement of the main required documentation

The main change Resolution 5855 introduces relates to the documentation required to evidence a non-resident’s tax residence in a treaty jurisdiction. Under the repealed regime, non-resident taxpayers were required to submit a sworn statement using a specific template included as an annex to Resolution 2228, signed by the foreign tax authority. In practice, this requirement caused various difficulties, as several foreign tax authorities refused to sign the sworn statement Argentina required and instead sought to rely on certificates issued in accordance with their own domestic regulations.

Resolution 5855 eliminates this requirement and replaces it with the submission of a tax residence certificate issued by the foreign tax authority under its own regulations, supplemented by an informative sworn statement executed solely by the non-resident, in accordance with the template included as an annex to Resolution 5855.

Validity and formal requirements of the certificate

The new regime provides that the tax residence certificate will be valid for the period stated in it. If no validity term is specified, the certificate will be deemed valid for 12 months from its issuance date.

In addition, the certificate must be duly apostilled or, alternatively, legalized by the Argentine Consulate in the relevant foreign jurisdiction. This requirement will not apply when the foreign tax authority has an official electronic or digital system that allows verification of the certificate’s authenticity.

Informative sworn statement

Resolution 5855 also approves, as an annex, the template of the informative sworn statement that non-residents must file. This statement must include (among other data):

• full name or corporate name of the non-resident;
• tax identification number (NIF);
• tax domicile;
• identification of the local representative, agent, or attorney-in-fact, if any;
• tax identification number of said local representative;
• description of the purpose of the agreement or type of transaction;
• starting date and duration of the relevant services, lease, or transaction;
• type of income; and
• classification of the income under the relevant article (and paragraph, if applicable) of the applicable Double Taxation Treaty.

Additional provisions

The new regime also introduces specific rules regarding the timing for submitting the certificate, supporting documentation, subsequent amendments to the reported information, consequences of failing to submit the required documentation, and the treatment of excess withholding.
 

Entry into force

The new regime will apply to payments made as of June 18, 2026.