After his recent victory in the provincial elections in Buenos Aires, the ultra-Kirchnerist governor Axel Kicillof announced the implementation of a new collection regime for the Gross Income Tax, aimed at transactions carried out through virtual wallets.
The measure, made official through Regulatory Resolution ARBA 25/2025, establishes that Payment Service Providers (PSP) must act as withholding agents, with rates ranging from 0.01% to 5% depending on the taxpayer's activity.
The new regime, which will apply from October 1 for PSPs already operating in other jurisdictions and from November 1 for the rest, is part of the Computerized System for Collection and Control of Credits in Payment Accounts (SIRCUPA), approved by the Arbitration Commission of the Multilateral Agreement.
