• Service: Tax, Global Mobility Services, International Tax
  • Type: Regulatory update
  • Date: 12/30/2013

Argentina - Tax treaty with Spain effective retroactively for 2013 

December 30: New laws published in Argentina’s official gazette (Boletin Oficial) concern the ratification and entry into force of a new income tax treaty between Argentina and Spain.

In July 2012, the then-existing income tax treaty between Argentina and Spain was declared to be no longer applicable, effective beginning 1 January 2013.

A new Argentina-Spain income tax treaty was renegotiated and eventually signed on 11 March 2013. The new Argentina-Spain income tax treaty contains 29 sections or “articles,” and also includes a Protocol and a memorandum of understanding.

Ley No. 26.918 (Spanish) was published in Argentina’s official gazette on 18 December 2013, concerns the legislature’s approval of the income tax treaty and related Protocol.

However, according to Ley No. 24.080 (23 December 2013), the effective date of the new treaty’s provisions is a retroactive effective date beginning 1 January 2013.

For more information, contact a tax professional with the KPMG member firm in Argentina:

Rodolfo Canese

+54 11 4316 5753

Violeta Lagos

+54 11 4316 5741

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