Novedades Destacadas

• Modificaciones a la Ley de Alquileres
• Impuesto a las Ganancias
• Nuevo Tipo de Cambio transitorio aplicable a Exportación de Bienes y Servicios

LEGISLATION

Law 27.737 – Rental Law

Law N° 27.737 amends Law N° 27.551 and National Civil and Commercial Code regarding rental of real state. Among others, the Law provides the following: (i) removes tenant’s possibility to waive the minimum 3 years lease term previously provided for cases in which tenant already was in possession of the real estate; (ii) the price of real estate leases for residential use, and its advertising by any means, must be established in local currency only; (iii) adjustment of price of real estate leases for residential use, can be agreed no sooner than every 6 months, according to the "Casa Propia" indexation rate. The Law also provides certain tax benefits applicable to landlord and tenant as long the lease contract is dully registered.

Decree 549/23 – New Exceptional and Transitory Exchange Rate for Export Goods and Services

By means of Decree N° 549/2023, the Executive Branch sets forth, until November 17th 2023, an exceptional and transitory exchange rate applicable to the export of goods and services.

Decree 473/23 – Income Tax Minimum Taxable Amount

By means of Decree No 473/2023, the Executive Branch increase the minimum taxable amount for income tax over employees’ monthly gross salary for the second semester of 2023 to the amount equivalent to 15 minimum wage.

Decree 492/23 – Extension of the Export Increase Program

By means of Decree N° 492/2023, the Executive Branch extends the Export Increase Program created by Decree N° 576/2022 until October 25th, 2023.

Law 27.725 – Income Tax

Law Decree N° 27.725 amends Income Tax Law and also creates a progressive schedular tax over high incomes of natural persons. The law shall become effective as from year 2024.

General Resolution 5.430/23 - Personal Property Tax

By means of General Resolution N° 5430/2023, Federal Tax Authority (AFIP) increased to 25% the perception of Personal Property Tax applicable to operations of purchase of foreign currency within -among others- payments for goods and services abroad by the use of credit and debit cards.

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