Buenos Aires Joins Withholding on Payment Accounts Regime

Through Regulatory Resolution 25/2025, issued on September 3, 2025, the Tax Authority of the Province of Buenos Aires (ARBA) joins the Computer System for Collection and Control of Accreditations in Payment Accounts (SIRCUPA) and implements a new Gross Income Tax collection regime.

The new regime will apply to credits to payment accounts—regardless of their nature and/or type—opened with Payment Service Providers Offering Payment Accounts (PSPCP) and will be implemented through SIRCUPA. Withholdings will apply to amounts in ARS, foreign currency (except USD), securities, or instruments with purchasing power like legal tender that are credited to the accounts.

PSPCPs registered before the PSPCP Registry under the Superintendence of Financial and Exchange Entities (SEFyC) are required to act as collection agents under this regime, if they are subject to the Gross Income Tax of the Province of Buenos Aires, both local and subject to the Multilateral Agreement regime.

Taxpayers subject to the Gross Income Tax of the Province of Buenos Aires—both local and subject to the Multilateral Agreement regime and included in the registry that will be available for this purpose on the website of the Arbitration Commission of the Multilateral Agreement (COMARB)—are subject to collection.

A registry will be used to assign collection rates. This registry will include the taxpayer's details and a letter indicating the applicable withholding rate, which varies 0.01%─5%. 

Collection agents must state in the monthly account summaries they provide their customers the total amount debited under this regime and report the tax identification number of the taxpayer receiving the collection. 

The regime will become enforceable on October 1, 2025, for all payment accounts provided by PSPCPs that, on the date this regime becomes enforceable, are included in the list of collection agents COMARB publishes, since they are included in SIRCUPA because other jurisdictions assigned them as such. 

For those PSPs that meet the requirements to be included as withholding agents under this Resolution, and that are not included in the previous registry, the enforcement date will be November 1, 2025.

With ARBA's adhering to SIRCUPA, the only jurisdictions who remain to join are the City of Buenos Aires and the Provinces of La Pampa, Tucuman, and Santa Fe.