On 21 May 2024, Argentina’s tax authorities published the new minimum amount in respect of the Informative Income and Wealth Tax Return (Declaración Jurada informativa sobre Ganancias y Bienes Personales) for the 2023 tax year. This announcement was published by Argentina’s tax authorities (La Administración Federal de Ingresos Públicos (AFIP)) on their webpage “ABC Consultas Frecuentes” under the question ID 12766887.1 (For prior coverage, see GMS Flash Alert 2023-087, 25 April 2023).
The norm establishes the obligation to file an informative tax return for individuals who receive a certain gross amount of compensation in the fiscal year (whether they are subject to tax or exempt from income tax). The update sets the new amount at ARS 15,917,863.58.2