Argentina: Measures for the reconstruction of the Argentine economy include direct and indirect tax, customs changes

Changes already in effect or will be before 31 December 2023

Measures for the reconstruction of the Argentine economy

As part of the state reform agenda and the project of deregulation of the economy promoted by the new Argentine administration, a number of decrees and regulations have been issued that make important changes in the way of contracting within the private sector and the foreign exchange and trade regime, and provide for various direct and indirect tax and customs changes.

These measures include:

  • State reform bill project
  • Decree 70/23
  • Communication “A” 7917
  • Decree 72/23
  • General Resolution 5468/2023
  • General Resolution 5469/2023
  • Double Tax Agreements

These changes are already in effect or will be before 31 December 2023.

Read a December 2023 report [PDF 197 KB] prepared by the KPMG member firm in Argentina

For more information, contact a KPMG tax professional in Argentina:

Violeta Lagos |

Juan Martin Jovanovich |

Lucia Colinas |



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