Overview
- Effective January 2, 2026, card spends in foreign currency no longer carry the 30% advance on Income and Personal Assets taxes, but tourism purchases paid in pesos — such as international airfares, hotels and travel packages — remain subject to the charge without interest‑free installments.
- Consumers are advised to settle card balances in dollars or pre‑buy dollars to avoid the 30% on tourism or on statements already issued with the surcharge, and to review automatic debits or request a one‑time stop debit if needed.
- Refund requests for 2025 perceptions are filed online by logging into ARCA with CUIT and tax password, selecting Devolución de percepciones (Form F.1746), choosing fiscal period 2025 and RG 4815, entering monthly amounts and submitting the claim.
- Eligible claimants include those not registered for Income and/or Personal Assets taxes, certain cases tied to perception codes 217 and 219, and some salaried employees depending on whether their employer withholds Income Tax.
- ARCA reviews each claim and credits approved refunds to the declared CBU, with exclusions such as medicines, books, educational platforms, transport to neighboring countries, research expenses and firefighting equipment, and processing times reported as inconsistent.