The National Government made official the application of the PAIS tax on the purchase of foreign currency for the import of a series of goods and services, through the Decree 377 / 2023.
The rule, published today (24.07.20243) in the Official Gazette, specified that it is not the import that is taxed, but the purchase of tickets to carry out that transaction of goods and services, since whoever has dollars will be able to use them without paying this tax.
This is how the generalization Payment of the 25% PAIS tax for the purchase of dollars intended for the payment of services abroad, except freight, to which a rate of 7,5% will be applied; health and education, which are exempt; and the recitals, who already pay 30% and will continue without changes.
This tax is applied on all imports, including entries to the Free Trade Zone and the Special Customs Area of Tierra del Fuego.
Luxury goods, on the other hand, continue to pay 30% tax.
Likewise, The tax does not apply to temporary imports (such as the automotive or agricultural sector) as long as the sale of the finished product is prior to the purchase of the input. For example, the truck will have to be sold before the batteries are purchased.
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