Overview
- ARCA’s digital service is live for 2025 perceptions, allowing taxpayers to file requests with CUIT and tax password through the “Devolución de percepciones” portal using Form F.1746.
- Applications require selecting the 2025 period, reviewing preloaded perceptions reported by banks and travel agencies, and adding any missing records before submission.
- The agency evaluates each claim with automated checks and further verification, and decisions can be tracked within the same online service.
- Approved amounts are deposited to the registered CBU, while rejections are communicated via the Electronic Tax Domicile.
- The 30% perception covers foreign card spending, purchases abroad, international tickets, services via local travel agencies, some digital subscriptions, and official dollar buys, and future charges can be avoided by paying dollar card balances before the due date with official or MEP dollars.