Export of services, Withholdings to be applied in Argentina

In the context of the need to reduce the fiscal deficit, the Argentine government announced the application of withholdings on exports of goods and services.

Through Decree 793/2018, the application of withholdings on physical merchandise was set at 12%,  in effect until December 31, 2020. However, the withholding may not exceed Ar $ 4 or Ar $ 3 per exported dollar, depending on the tariff position that classifies the merchandise being exported.

As of today, withholdings on the export of services was yet not ruled, nor is there visibility of what will be its incidence, the mechanism through which they will be put into practice, nor were there any clarifications about what activities and services will be taxed.

We will follow up this matter and we will keep you posted.

Should you need further information in this matter please contact Palico Millé at palico@mille.com.ar.