Save $1,000s
in professional fees.
Get clarity for $497.

UK (non-dom / FIG)

Explore residency pathways

Permanent residence abroad, or 12 continuous months away.

Under article 117 of the Income Tax Law (Ley 20.628, t.o. 2019) an individual resident in Argentina loses that status when they acquire permanent residence in a foreign state under that state's immigration rules, or — if that has not happened first — when they remain continuously abroad for a period of twelve (12) months. The regulation adds a tolerance: temporary presences in Argentina that do not exceed a total of ninety (90) days in each twelve-month period, continuous or not, do not break the continuity of the stay abroad.

The loss takes effect from the first day of the month immediately following the month in which the permanent residence was obtained or the 12-month period was completed. Officials abroad on behalf of the Argentine state, provinces or the City of Buenos Aires do not lose residency this way (art. 118).

A permit abroad does not help if you keep living in Argentina.

Article 122 catches people who obtained permanent residence abroad (or are treated as tax resident by another country) but in fact keep living in Argentina or come back to stay. They remain Argentine residents if they keep a permanent home in Argentina; if they have homes in both countries and their center of vital interests is in Argentina; if that cannot be determined and they spend more time in Argentina than in the other country over the calendar year; or, with equal time, if they are Argentine nationals. ARCA's own resolution defines 'permanent home' as lodging available to you on a continuing basis, whatever the legal title, and says it may rely on clear, precise and concordant indicators regardless of the papers you present. A treaty tie-breaker overrides all of this where one applies.

There is no ruling. There is a baja, and a certificate for treaty purposes.

ARCA does not issue advance opinions on whether you have ceased residency. What exists is the cancellation of your registration in Ganancias and Bienes Personales for loss of residency (motivo 242 — permanent residence abroad; motivo 243 — 12 months of continuous stay abroad), filed through Sistema Registral with the supporting documents listed in RG 4236: a certificate of permanent residence issued by the foreign authority, or your passport, a consular certification or another reliable document proving the date you left and your continuous time abroad. Foreign-language documents need a certified public translation and, where applicable, an apostille. Until the cancellation is granted you must keep meeting every obligation as a resident.

Separately, ARCA issues a certificado de residencia fiscal (RG 3014/2011 as replaced by RG 5572/2024) — but that certifies that you are an Argentine resident, for use abroad. Leavers usually need the opposite: proof of residence from the new country.

Your final resident-year returns still have to be right.

Article 119 makes you account for Argentine- and foreign-source income for the fraction of the fiscal year up to the end of the month in which the loss takes effect, and for any non-prescribed prior years ARCA asks about. From the effective date you are a beneficiario del exterior: Argentine-source income is taxed by withholding at source, and you must tell whoever pays you (art. 120). Your annual Ganancias and Bienes Personales returns for the last resident year are still due on ARCA's regular calendar — for fiscal year 2025 the single deadline for presentation and payment was 27 July 2026. Complying with all this does not release you from tax differences for earlier periods or for the part of the year before the loss took effect.