On September 30, 2026, General Resolution No. 5903/2026 (the “Resolution”) of the Argentine Tax Authority (Agencia de Recaudación y Control Aduanero, “ARCA”) was published in the Official Gazette of the Argentine Republic. The Resolution replaces General Resolutions Nos. 4,717 and 5,010 and repeals General Resolutions Nos. 4,733, 4,759 and 5,798 (which will continue to apply to fiscal years beginning before the Resolution enters into force) with a single regulatory text consolidating the transfer pricing regime, the international transactions reporting regime, and the Simplified International Transactions Regime, in order to align the existing regulations with the amendments introduced by Decree No. 767.
Main Amendments:
- Relationships Between Parties: The circumstances in which a relationship is deemed to exist on the basis of a sole or principal customer or supplier relationship are clarified. Such a relationship will be deemed to exist when the temporary or permanent absence of the relevant transaction would result in the cessation of the business activities of the local entity or its foreign related party.
- Intangible Assets and Royalties: The analysis of the functions performed, assets used, and risks assumed is strengthened. Legal ownership of an intangible asset is not, in itself, sufficient to attribute the benefits derived from its exploitation to its owner. Remuneration for contributions made by local entities to the development or improvement of such assets must also be justified.
- Intra-Group Services: It must be demonstrated that the services are necessary for the business and generate an economic benefit for the entity paying for them. Specific conditions are established for the application of simplified treatment to low-value-adding services.
- Reporting and Documentation Thresholds: Thresholds are established for filing Form 2668, the Transfer Pricing Study, and the Master File. Among other criteria, Form 2668 covers imports and exports between independent parties exceeding ARS 7.5 billion, while transactions subject to transfer pricing rules are subject to thresholds of ARS 1.5 billion in aggregate or ARS 300 million individually. These amounts will be adjusted annually based on changes in the Consumer Price Index (CPI).
- Enhanced Documentation Requirements: The requirements for substantiating the selection of comparables, the segmentation of accounting information, financial transactions, transactions involving intermediaries, and business restructurings are clarified.
- Simplified Regime: The regime remains available as an alternative for small and medium-sized enterprises (SMEs) and for low-volume transactions or transactions between independent parties, subject to certain monetary thresholds, with exclusions for groups required to file a Country-by-Country Report or a Master File.
Impact of the New Regulations:
The Resolution requires taxpayers to review their transfer pricing policies, intra-group agreements and services, supporting documentation, and compliance with reporting obligations. This is particularly relevant for multinational groups and companies that conduct transactions with foreign related parties.
Entry into Force:
The Resolution enters into force upon publication and applies to fiscal years beginning on or after October 1, 2026.
