In brief

General Resolution (AFIP) 5228, published in the Official Gazette on 7 July 2022 (“Resolution“), established the rules for the payment of the tax on online gambling (“Tax“). The rates applicable for the payment of the Tax were set forth by Decree 293/2022, published in the Official Gazette on 2 June 2022 (“Decree“).

The Resolution also included the list of the non-Argentine residents in charge of organizing/operating the online gambling subject to the Tax. In this case, the Argentine intermediaries that facilitate the payment of the bets must collect the Tax corresponding to such non-Argentine residents from July 2022, inclusive.

In focus

The Resolution set forth the rules for the payment of the Tax based on the provisions previously included in the Decree. The Resolution also included the list of the non-Argentine residents in charge of organizing/operating the online gambling so that the Argentine intermediaries that facilitate the payment of the bets may collect the Tax corresponding to such non-Argentine residents from July 2022, inclusive.

To access the above-mentioned list, please click here.

The provisions of the Decree are as follows:

1. Taxpayer: the gambler
2. Collection agent of the Tax: The Tax will be collected as follows:
   • Online gambling organized/exploited by Argentine residents: The collection agent will be the Argentine operator/licensee of the online gambling.
   • Online gambling organized/exploited by non-Argentine residents: The collection agent will be the Argentine intermediary that facilitates the payment of the bets.
3. Tax rates
   • Online gambling organized/exploited by Argentine residents registered with the ROCBS: 5%
   • Online gambling organized/exploited by Argentine residents registered with the ROCBS that comply with (i) investments for more than ARS 200 million from 1 January 2021 and (ii) a minimum workforce of 20 employees (30 employees for employers registered from 2 June 2022) to be increased by 20%: 2.5%
   • Online gambling organized/exploited by Argentine residents that, having been required to be registered with the ROCBS, do not comply with such registration: 7.5%
   • Online gambling organized/exploited by non-Argentine residents that (i) comply with the rules related to the registration with the ROCBS and (ii) are not located in “non-cooperative jurisdictions” in the exchange of tax information with Argentina or “low or null taxation jurisdictions”: 10%
   • Online gambling organized/exploited by non-Argentine residents that (i) do not comply with the rules related to the registration with the ROCBS or (ii) are located in “non-cooperative jurisdictions” in the exchange of tax information with Argentina or “low or null taxation jurisdictions”: 15%
4. Payment of the Tax
   • The Federal Tax Administration (FTA) set forth the terms and conditions for the payment of the Tax in the Resolution.
   • In the case of online gambling organized/exploited by non-Argentine residents, the Resolution set forth the list of the non-Argentine residents in charge of organizing/operating the online gambling, so that the Argentine intermediaries that facilitate the payment of the bets may collect the Tax corresponding to such non-Argentine residents from July 2022, inclusive.

Click here to access the Spanish version.