the national government Officialized this Thursday the changes in the collection of the perception for the so-called “tourist dollar”as well as the collection of the PAIS tax for producers who must transfer foreign currency abroad to pay international artists.
The first measure, provided for by General Resolution 5272/2022 of the Federal Administration of Public Revenues (AFIP) that was published this Thursday in the Official Gazette, establishes that consumption in foreign currency with a credit and debit card in tickets and tourist packages that exceed US$ 300 per month will pay an extra perception of 25% of concept of advance of the tax on Personal Assets.
The decision It will also cover those considered sumptuary or “luxury” goods purchased abroad, such as high-end cars and motorcycles; private jets, boats; premium alcoholic beverages; watches, pearls, diamonds and other precious stones, slot machines and cryptocurrency mining machines.
Consumption for less than US$300 per month will continue to pay the exchange rate plus the PAIS Tax and the withholding of 45% in advance of Income Tax.
Meanwhile, through decree decree 682/2022, it was resolved that services contracted abroad for recreation and artistic activities such as recitals, sports activities, among other entertainment expenses, must pay the 30% PAIS tax to transfer dollars to another country, so they must pay a dollar of $205 to be able to make this currency move.
