Argentina: Export rebate refund mechanisms; reduced export duties for certain oils
Taxpayers in Argentina can now opt to express accumulated export rebates in U.S. dollars for a limited time.
The KPMG member firm in Argentina has prepared reports regarding developments affecting export rebates and export duties for certain products.
Mechanisms for refund of tax credits and export rebates
Resolution No. 1834, which was published in the official gazette on November 18, 2025, instructs the Agency for Revenue and Customs Control (Agencia de Recaudación y Control Aduanero (ARCA)) to implement mechanisms allowing taxpayers to express their export rebates accumulated as of October 31, 2025, in U.S. dollars. This option is available until March 1, 2026, using the selling exchange rate of Banco de la Nación Argentina as of the effective date of the resolution (November 18, 2025).
Starting January 1, 2027, these balances can be offset against internal and customs taxes collected by the General Customs Directorate or requested for refund using the buying exchange rate of Banco Nación from the day before their offset or refund.
Read the November 2025 report (Spanish)
Reduction of export duties for certain oils and lubricants
Decree No. 811—dated November 14, 2025, and published in the official gazette on November 17, 2025—sets the export duty rate at 0% for certain oils and lubricants listed in the MERCOSUR Common Nomenclature positions, detailed in the annex to the decree. Additionally, Decree No. 811 nullifies the export duty rate established in Article 7 of Decree No. 488 (May 18, 2020), for the tariff positions included in the annex.
The new provision became effective on November 18, 2025.
Read the November 2025 report (Spanish)