AFIP adapts the concept of tax resident. The modifications are made known through the General Resolution 4236/2018, published this Tuesday (8.5.2018) in the Official Gazette.
According to the rule, the loss of resident status must be accredited by the taxpayer who invokes it, through one of the elements indicated below:
a) Residence certificate permanent issued by the competent authority of the foreign State in question.
b) Passport., consular certification or other reliable document proving the departure and stay outside the country for the period provided for in said article.
This documentation must be attached when requesting cancellation of registration for income tax.
When documents written in a foreign language are submitted, they must be accompanied by their corresponding translation carried out by a public translator and the latter's signature endorsed by the Public College of Translators, where applicable.
Until the respective cancellation is obtained in the income tax, people must continue to comply with all tax obligations corresponding.
In the dual residence situations, the following guidelines should be considered:
a) If there is an agreement to avoid international double taxation signed between the Argentine Republic and the other State involved in the matter to be resolved, the rules established in the respective agreement on this matter shall apply.
b) Otherwise, the following considerations will be taken into account:
1. Permanent housing It refers to accommodation available to a natural person on a continuous basis, the legal title held over it being irrelevant, and it may be the owner, usufructuary, surface owner, tenant, borrower, possessor or holder, among others.
Are Excluded from the concept of permanent housing are those accommodations used for stays short-term stays for pleasure, business, study, recreation, summer or similar purposes.
2. The subject who invokes the possession of a permanent residence in a foreign state, you must prove it with the corresponding supporting documentation.
Likewise, the AFIP may resort to clear, precise and consistent evidence or indications that allow it to determine the existence of a permanent residence in the country.
3. The center of vital interests It is the place located in a national territory in which the human person maintains his closest personal and economic relationships, which must be considered together. In the event that these relationships are in different states, priority will be given to personal relationships.
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