On April 16, 2025, through General Resolution 5677/2025 (the “Resolution”), the Tax Collection and Customs Control Agency (“ARCA” after its spanish acronym) amended General Resolution No. 5617 by expanding the list of transactions exempt from the Perception Regime.
Specifically, it excludes foreign exchange transactions carried out by financial institutions on behalf of the purchaser, lessee, or service recipient when such transactions are intended for the payment of services rendered abroad through online platforms or websites. These platforms must be commercially identified in the list included in the Annex to the Resolution, which will be regularly updated and published on ARCA’s website.
As of the publication date, the list included the following gaming platforms:
BATTLE.NET; EPIC GAME; EPICGAMES; STEAM; PLAYSTATION NETWORK; PLAYSTATIONNETWORK; EA PLAY; MICROSOFT; BLIZZARD; CANDY CRUSH; FORTNITE; NINTENDO; RIOT GAMES; ROCKSTAR GAMES; Sandbox Interactive; SEGA; DREAM GAMES; DREAMGAMES; GAMEFORGE GAMES; GARENA; KONAMI; PLAYRIX GAMES; Pokemon Go; RIOTGAM; RIOTGAMES; Tencent Games; UBISOFT; VALVE.*
The Resolution came into effect on April 16, 2025.
