DT2503 - Double Taxation Relief Manual: Guidance by country: Argentina: Notes

No special forms are available for persons wishing to claim relief from Argentinian tax under the convention.

Application should be made by letter to:

Ministerio de Economia y Obras y Servicios Publicos
Subsectretaria de Politica Tributaria
Hipolito Yrigoyen 250
1310 Buenos Aires
Argentina

Documents needed to support the underlying tax claim

The accounts and pages 1 and 2 of the company tax declaration.

Legal reserve

Relevant profits are reduced by transfers of 5% of net profit until the reserve reaches 20% of registered capital.