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Argentina: VAT and income tax withholding regimes for mining sector

Includes possibility of filing exclusion certificates

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March 13, 2025

General Resolution (RG) 5663/2025 (December 3, 2025) amended GR 5333, which implemented the “Fiscal Registry of Mining Activities,” to introduce specific withholding regimes for value added tax (VAT) and income tax for transactions between companies in the mining sector.

This includes providing information for holders of exploration or prospecting rights granted by the corresponding mining authorities.

The possibility of filing exclusion certificates for the withholding regimes for VAT and income tax, as provided in GRs 830 and 2226, respectively, is extended to those registered in the mining companies registry.

Read a March 2025 report (Spanish) prepared by the KPMG member firm in Argentina

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