Argentina's tax and customs authority ("ARCA") issued General Resolution 5855/2026, replacing the long-standing regime of General Resolution 3497 (DGI) and its amendment, General Resolution 2228, applicable to payments of Argentine-source income to foreign beneficiaries covered by double taxation treaties.
The rule updates the procedure that foreign beneficiaries, Argentine paying parties and withholding agents must follow to apply the special treatment provided in the double taxation treaties in force entered into by Argentina.
In practical terms, GR ARCA 5855/2026 is relevant for Argentine companies that make payments abroad for interest, royalties, technical services, dividends, rents, fees, capital gains or other Argentine-source income for which a reduction, exemption or special treatment may apply under a double taxation treaty.
What ARCA General Resolution 5855/2026 regulates
GR ARCA 5855/2026 sets the new procedure to evidence the foreign tax residence of foreign beneficiaries that receive Argentine-source income subject to special treatment under a double taxation treaty.
The rule reaches three main categories of parties: (i) the foreign beneficiaries covered by article 102 and related provisions of the Income Tax Law; (ii) the parties paying Argentine-source income; and (iii) the withholding agents involved in payments to foreign beneficiaries under the Income Tax withholding regime.
A particularly important point is that the rule applies even where, under the relevant treaty, no withholding is due. Documentary compliance is required both when a reduced rate applies and when the treaty provides an exemption or exclusion from withholding.
Central change: foreign tax residence certificate
The most relevant change in GR ARCA 5855/2026 is that the foreign beneficiary must evidence its tax residence by presenting a valid tax residence certificate, issued by the competent authority of the State of residence.
This certificate replaces, as the core of the procedure, the prior scheme based on a sworn statement certified by the foreign tax authority under the old GR 3497 model.
The logic of the new regime is more consistent with international practice: the foreign beneficiary must prove that it is a tax resident of the State with which Argentina entered into the treaty, through a certificate issued by that State's tax administration.
Validity of the tax residence certificate
GR ARCA 5855/2026 provides that the tax residence certificate must be valid for the relevant tax period.
If the certificate issued by the foreign authority does not indicate a validity period, it will be deemed valid for twelve months from its date of issuance.
This requires Argentine companies that make periodic payments abroad (for example, under service, financing, software license, royalty or technical assistance contracts) to monitor the certificate's validity before continuing to apply the treaty benefit.
Where payments relate to periods exceeding the certificate's validity, a new certificate must be obtained before the first payment made after expiry.
Apostille, consular legalization and digital verification
The tax residence certificate must bear an apostille, where issued by a country that is a signatory to the Hague Convention, or consular legalization by the Argentine Consulate in the relevant country where the apostille does not apply.
However, GR ARCA 5855/2026 introduces a relevant exception: neither apostille nor consular legalization will be required where the competent authority of the beneficiary's country of residence has an official electronic or digital verification system that allows the certificate's authenticity to be confirmed.
This point is practical and relevant for multinational groups, technology companies, foreign providers and regional structures that obtain digital tax certificates in their jurisdictions of residence.
When the certificate must be presented
The tax residence certificate must be presented before the date of payment of the income or before the time at which withholding must be made.
For successive or periodic payments attributable to the same contract, similar instrument, invoice or equivalent document, the obligation must be met before the first payment or the first withholding that applies.
This allows some operational efficiency: it would not be necessary to request a new certificate for each individual payment under the same contract if the certificate remains valid and the reported conditions have not changed.
Sworn statement of the foreign beneficiary
In addition to the tax residence certificate, the Argentine paying party must require the foreign beneficiary to provide a sworn statement in line with the model approved as an Annex to GR ARCA 5855/2026.
The sworn statement is intended to identify the transaction and document the application of the special treatment provided in the double taxation treaty.
The key difference from the prior regime is that the sworn statement no longer acts as the main document certified by the foreign tax authority. Under the new system, the core document is the tax residence certificate issued by the competent authority of the country of residence, while the sworn statement works as complementary documentation of the transaction.
Documentation the Argentine paying party must keep
The party paying the income must keep the documentation supporting the application of the double taxation treaty.
In particular, it must keep (i) the foreign beneficiary's tax residence certificate; (ii) the sworn statement provided in the Annex to GR ARCA 5855/2026; (iii) the contracts or similar instruments supporting the transaction, where they exist; (iv) the invoices or equivalent documents linked to the payment; and (v) receipts, working papers and any other information relating to each transaction covered by the special treaty treatment.
This documentation must be available upon ARCA's request. Where documents are drafted in a foreign language, ARCA may require their translation into Spanish by a national certified translator, with a signature legalized by the relevant professional association in Argentina.
When the payer is not the withholding agent
GR ARCA 5855/2026 expressly regulates the case where the party paying the income differs from the withholding agent.
In that case, the payer must deliver to the withholding agent, when withholding is made or before payment of the income, a copy of the core documentation: tax residence certificate, sworn statement and the contracts, instruments, invoices or equivalent documents supporting the transaction.
This provision is relevant in transactions involving banks, intermediaries, trustees, paying agents or other parties that may act as withholding agents without necessarily being the ones that economically originate the payment abroad.
Changes in the information or in the declared conditions
If the information in the tax residence certificate changes, the foreign beneficiary must submit the relevant documentation again before payment or withholding. For periodic payments, the update must be made before the first payment made after the change.
A new sworn statement must also be obtained where there are changes in the information reported in the previous statement.
From a tax-compliance standpoint, this requires implementing contractual and operational controls to detect changes of tax residence, corporate changes, beneficiary changes, contractual assignments, changes in the collection account or any other element that may affect the availability of the treaty benefit.
Consequences of non-compliance
The main consequence of non-compliance is clear: if a valid tax residence certificate is not presented, the special treatment provided in the double taxation treaty cannot be applied.
In that case, withholding must be made under the general rules of the Income Tax Law, without considering the reduction, exemption or special treatment provided in the treaty. In addition, failure to meet the obligations set in GR ARCA 5855/2026 may give rise to penalties under Law 11,683.
This makes pre-payment documentation a critical point. The absence of a valid certificate may generate higher tax costs, contingencies for omitted withholdings, contractual disputes over gross-up clauses and potential claims between payer and foreign beneficiary. Designing those clauses is part of our contractual architecture practice.
Excess withholdings
GR ARCA 5855/2026 also regulates the case of excess withholdings, whether because of a late-obtained tax residence certificate or for any other cause.
In that case, the withholding agent, after verifying compliance with the rule's requirements and once the amounts withheld in excess have been refunded to the taxpayer, must cancel or amend the relevant withholding certificate in the Integrated Electronic Withholding System ("SIRE").
Where a direct refund is not available because of the nature of the transaction or other causes, the actions provided in Law 11,683 may be pursued by those acting in the country on behalf of the foreign beneficiary, or by the paying party that proves it contractually assumed payment of the tax and suffered the corresponding financial loss.
This provision is especially relevant for international contracts with gross-up clauses, tax indemnities or contractual assumption of the tax by the Argentine payer.
Effective date and temporal application
ARCA General Resolution 5855/2026 took effect on the date of its publication in the Official Gazette and applies to payments made from fifteen calendar days after that date.
The rule also clarifies that sworn statements filed under the prior regime keep their validity and effect during their term, provided the conditions reported at the time have not changed.
This avoids an immediate break with the prior documentary regime but requires adapting internal processes for all payments covered by the new rule.
Practical impact for Argentine companies
From a practical standpoint, GR ARCA 5855/2026 requires reviewing the internal processes for payments abroad and withholdings to foreign beneficiaries. In the broader context of operating in the country, it is best read alongside our Doing Business in Argentina guide.
Argentine companies that make cross-border payments should review, at a minimum, (i) their international contracts, to check whether they require the foreign beneficiary to provide tax residence certificates, tax documentation and the statements needed to apply treaty benefits; (ii) their gross-up clauses, since where the contract provides that the Argentine payer bears the tax cost, the absence of documentation may generate a direct economic cost for the local company; (iii) periodic payments, monitoring the certificate's validity throughout the life of service, license, royalty, financing or technical assistance contracts; (iv) the payment workflow, coordinating the legal, tax, accounting and treasury functions to prevent payments abroad without prior documentary validation; (v) the supporting documentation, keeping certificates, sworn statements, contracts, invoices, working papers and any other documentation justifying the treaty treatment; and (vi) intermediaries and withholding agents, ensuring timely delivery of documentation where banks, trustees or paying agents are involved.
Impact for foreign beneficiaries
Foreign beneficiaries that receive payments from Argentina must also adjust their processes.
In particular, they must (i) obtain tax residence certificates issued by the competent authority of their country; (ii) check whether those certificates have a validity period; (iii) apostille or legalize the certificate, unless official digital verification exists; (iv) complete the sworn statement required by GR ARCA 5855/2026; (v) report any relevant change in their tax residence or in the declared conditions; and (vi) coordinate the delivery of documentation before payment to avoid withholding under Argentine domestic law.
This point is especially relevant for foreign providers of technology services, SaaS, software licenses, intragroup financing, technical assistance, consulting, royalties and other cross-border payments common in international operations.
Legal reading of the reform
GR ARCA 5855/2026 modernizes a regime that had become outdated against the international practice for evidencing tax residence.
Replacing the old certified-sworn-statement model with the requirement of a tax residence certificate issued by the competent authority of the foreign country tends to simplify documentation, align the local procedure with international standards and reduce operational friction in cross-border payments.
That simplification, however, does not remove the documentary burden. On the contrary, the rule shifts the focus toward the correct obtaining, validation, retention and updating of the tax residence certificate and the documentation supporting the transaction.
For Argentine companies with recurring payments abroad, GR 5855 should be treated as an operational-compliance rule, not merely a formal tax rule.
Frequently asked questions about ARCA General Resolution 5855/2026
What is ARCA General Resolution 5855/2026?
It is the rule that updates the procedure applicable to payments of Argentine-source income to foreign beneficiaries where special treatment under a double taxation treaty applies.
Which rule does GR ARCA 5855/2026 replace?
GR ARCA 5855/2026 replaces General Resolution 3497 (DGI) and its amendment, General Resolution 2228.
What documentation must the foreign beneficiary present?
It must present a valid tax residence certificate issued by the competent authority of its country of residence and the sworn statement provided in the Annex to GR ARCA 5855/2026.
Must the tax residence certificate be apostilled?
Yes, as a general rule. It must bear an apostille or, failing that, consular legalization. However, neither is required where the foreign authority has an official electronic or digital verification system that allows the certificate's authenticity to be confirmed.
What if the certificate does not indicate a validity period?
If the tax residence certificate has no validity period, it is deemed valid for twelve months from its date of issuance.
When must the documentation be presented?
It must be presented before payment of the income or before withholding is due. For successive payments under the same contract, it must be presented before the first payment or first withholding.
Does GR 5855 apply where the treaty provides that no withholding is due?
Yes. The rule applies even where, under the double taxation treaty, no withholding is due.
What happens if the tax residence certificate is not presented?
If a valid certificate is not presented, withholding must be made under the Income Tax Law, without applying the special treaty treatment.
What if an excess withholding was made?
The withholding agent may cancel or amend the withholding certificate in SIRE once the requirements are verified and the excess amounts are refunded to the taxpayer. In certain cases, the recovery actions provided in Law 11,683 may be pursued.
From when does GR ARCA 5855/2026 apply?
The rule took effect on the date of its publication in the Official Gazette and applies to payments made from fifteen calendar days after that publication.
How Jarsun, Ferreira & Calvo helps
At Jarsun, Ferreira & Calvo we advise Argentine companies and foreign beneficiaries on cross-border payments: reviewing contractual clauses (gross-up and tax indemnity), obtaining and validating tax residence certificates, applying double taxation treaties and designing payment and withholding flows. The picture of entering and operating in the country is covered in our Company Formation in Argentina service.
This note is for informational purposes and does not constitute legal advice. For specific analysis, contact our team at contact@jfcattorneys.com.