Argentina: Tax on online gambling rules for the payment of the tax – Lexology

In brief

General Resolution (AFIP) 5228, published in the Official Gazette on 7 July 2022 (Resolution), established the rules for the payment of the tax on online gambling (Tax). The rates applicable for the payment of the Tax were set forth by Decree 293/2022, published in the Official Gazette on 2 June 2022 (Decree).

The Resolution also included the list of the non-Argentine residents in charge of organizing/operating the online gambling subject to the Tax. In this case, the Argentine intermediaries that facilitate the payment of the bets must collect the Tax corresponding to such non-Argentine residents from July 2022, inclusive.

In focus

The Resolution set forth the rules for the payment of the Tax based on the provisions previously included in the Decree. The Resolution also included the list of the non-Argentine residents in charge of organizing/operating the online gambling so that the Argentine intermediaries that facilitate the payment of the bets may collect the Tax corresponding to such non-Argentine residents from July 2022, inclusive.

To access the above-mentioned list, please click here.

The provisions of the Decree are as follows:

Click here to access the Spanish version.

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Argentina: Tax on online gambling rules for the payment of the tax - Lexology