Novedades Destacadas

• Incremento de Percepciones Impositivas (“Dólar Turista”)
• Impuesto a los Combustibles Líquidos

LEGISLATION

General Resolution 5450/23 – Increase on Tax Retentions (“Dolar Turista”)

By means of General Resolution No 5450/2023, Tax Enforcement Authority (“AFIP”) increase to 25% and 100% tax retentions on account of Income Tax and/or Personal Property Tax regarding operations taxed with “Impuesto PAIS” (such as acquisition of foreign currency for saving purposes, expenses in foreign currency abroad by the use of credit/debit card, etc).

LATEST NEWS IN THE HYDROCARBON SECTOR

Decree 567/23 – Deferral of Tax on Liquid Fuels

By means of Decree No 567/2023, the Executive Branch sets forth that the increase of tax on liquid fuels (article 4, article 7 subsection d, and article 11, Law 23,966) regarding unleaded gasoline, virgin gasoline and diesel corresponding to the actualization of the 3rd and 4th quarters of 2021, 1st, 2nd, 3rd and 4th quarters of 2022, and 1st, 2nd and 3rd quarters of 2023, shall become effective as of February 1st, 2024.

Resolution 896/23 – Transitory Sale Authorization of Diesel

By means of Resolution No 896/2023, the Secretariat of Energy authorized, until December 31st 2023, the commercialization throughout all National Territory of “Grade 2” diesel complying with sulfur quality requirements applicable to low density demographic areas.

Resolutions 922/23 and 964/23 – Price of Bioethanol (sugar cane and corn)

By means of Resolutions N° 922/2023 and N° 964/2023, the Secretariat of Energy set forth the price of bioethanol obtained from sugar cane and corn destined for mandatory mixture with petrol (Law 27,640) applicable to operations performed as of November 2023 and December 2023, respectively.

Resolutions 923/23 and 963/2023 – Price of Biodiesel

By means of Resolutions N° 923/2023 and 963/2023, the Secretariat of Energy set forth a new price for operations of biodiesel destined for mandatory mixture with diesel (under Law 27,640) as of November 2023 and December 2023, respectively.

Decree 952/23 – Incentive Regime for the Internal Supply of Fuels (RIAIC)

By means of Resolution No 952/2023, the Secretariat of Energy defers the Incentive Regime for the Internal Supply of Fuels (RIAIC), for all import operations of diesel and/or petrol grade 2 or 3 respectively, performed between November 1st and November 30th, 2023.

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