Tax Map · 搬迁排名

Argentina 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 365 天以上 — 或以下任何一项：

• 阿根廷国籍（本地出生或归化），直至根据法律失去税务居民身份
• 外国个人获得阿根廷永久居留权以用于移民目的
• 外国个人在阿根廷连续居住超过12个月（从第13个月起成为税务居民），临时离境不超过90天不予考虑
• 在国外的阿根廷国民：在国外的前13个月内仍为税务居民，仅从第14个月的第一天或获得永久性国外居留权之日起失去居民身份，以先到者为准

自费远程工作者可以通过180天的数字游民签证（可续签一次）或，如果为当地雇主工作，则获得雇主担保的临时工作居留权（可转为永久居留权），相对轻松地在阿根廷生活。

结束税务居民身份通常需要获得国外的永久居留权，或者在仅进行有限的短期返回探亲的情况下，在阿根廷境外停留超过12个月；仅仅离开或低于天数计算是不够的，但没有终身基于公民身份或推定居住地的尾部规定。

“For the purposes of the Income Tax, we consider that an individual is resident in Argentina when: - Is of Argentine nationality (or naturalized), or. - Is a foreign individual who has obtained permanent residence in the country, or has been living in Argentina for more than twelve (12) months, as of the thirteenth month of presence in Argentina. Argentine nationals working abroad will cease to be considered residents in Argentina as from the first day of the thirteenth (13th) month of continuous stay abroad, or when they obtain permanent residence for migratory purposes in a foreign country, whichever occurs first. Foreign individuals will cease to be considered residents in Argentina when they obtain permanent residence for migratory purposes in a foreign country, or when they remain abroad for a continuous period of at least twelve (12) months; temporary absences in Argentina that, in a continuous or intermittent manner, do not exceed ninety (90) days within each twelve (12) month period shall not interrupt the continuity of the stay abroad.” — Administración Federal de Ingresos Públicos (AFIP), Argentina

估算 — 与链接来源核实。 参见方法论。