Ending your tax residency in Argentina can be a transformative step, especially if you're embarking on new international opportunities. To ensure a smooth transition, it's essential to follow the legal procedures meticulously.
Determine Eligibility
The first step is to confirm that you meet the criteria for ceasing tax residency. According to Argentine law, you must not have a permanent home in Argentina and should have stayed outside the country for at least 12 consecutive months. Ensure you have documented proof of your physical presence abroad.
File an Affidavit
Submit an affidavit (Declaración Jurada) to the Argentine tax authorities (AFIP) stating your intention to cease tax residency. This document should include your personal details, reasons for leaving, and evidence supporting your claim.
Cancel National Identification
Proceed to cancel your Argentine National Identification (DNI) for tax purposes. This involves visiting the National Registry of Persons (RENAPER) and formally requesting the cancellation. You will need to present your DNI, passport, and any other required documentation.
Close Argentine Bank Accounts
Close all your local bank accounts in Argentina. Notify your bank of your change in residency status and fulfill any necessary formalities to ensure your accounts are properly closed.
Notify Employers and Social Security
Inform your employer and the National Social Security Administration (ANSES) about your change in residency status. Ensure all employment and social security matters are resolved before you leave the country.
Settle Outstanding Taxes
Pay any outstanding taxes or financial obligations you may have in Argentina. Obtain a tax clearance certificate from AFIP to confirm that you have no pending tax liabilities.
Obtain Residency Certificate Abroad
Acquire a residency certificate from your new country of residence. This document will support your claim of non-residency in Argentina and will be useful for tax purposes in your new country.
Submit Final Tax Return
File your final tax return with AFIP, clearly stating that it is your last return as a tax resident of Argentina. Include any necessary documentation to substantiate your non-residency status.
Legal References
- Ley de Impuesto a las Ganancias (Income Tax Law) - Articles 119 and 120
- Resolución General de AFIP 4236/2018
- Código Civil y Comercial de la Nación (Civil and Commercial Code) - Articles 73 and 74
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