Monday, January 24

Exchange market: who can buy cheap dollars now


Through General Resolution 5123 published in the Official bulletin, the AFIP ordered as of today to limit the perceptions of the Tax to the Profits to the consumption in dollars with cards, tourism and tickets abroad.

Who will not suffer perceptions for the realization of consumption in dollars with debit and credit cards that pay in pesos, for the purchase of tourism services abroad, tickets to abroad, among others, are:

  1. Entities exempt from taxes by national laws.
  2. Cooperative societies.
  3. Religious institutions.
  4. Associations, foundations and civil entities of social assistance, public health, charity, charity, education and instruction, scientific, literary, artistic, trade union and those of physical or intellectual culture.
  5. Mutual entities.
  6. Sports and physical culture associations.
  7. International non-profit institutions, with legal status, with headquarters established in the Argentine Republic.

Thus, among the entities that will no longer be covered by the perception regime, there are sports and physical culture associations; religious entities; international non-profit institutions with legal status and headquartered in Argentina.

Also, associations, foundations and civil entities of social assistance, public health, charity, charity, education and instruction, scientific, literary, artistic, trade union and those of physical or intellectual culture, among others.

The requirement to obtain this benefit is that those subjects have the certificate of recognition of the income tax exemption in force, in accordance with the provisions of General Resolution 2681.

The AFIP recalled that by means of another General Resolution, No. 4,815, a system for the perception of Profits or Personal Assets was established, as appropriate, which is applied to the operations achieved by the Tax for an Inclusive and Solidarity Argentina (PAIS).

This tax is a 35% percentage that must be paid on certain operations in foreign currency.

Now, the collecting body pointed out that “in attention to the concerns raised in relation to said regime, as well as to facilitate its application, it is deemed appropriate to make certain clarifications about the subjects not covered by the norm.”



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