San Juan modifies the Digital Services Tax Regime
- Daniela Lavin
- Aug 1
- 2 min read
The General Directorate of Revenue (DGR) of the Province of San Juan published Resolution 894/2025 on July 29, 2025, introducing a key modification to the withholding regime for the Gross Income Tax on digital services.
This measure involves the elimination of the specific 10% rate applicable to gambling activities, replacing it with a single general rate of 3% for all digital services covered by the regime.
What has been modified?
The resolution amends Article 5 of Resolution 755/2025, eliminating the paragraph that applied a differentiated 10% rate to certain activities, particularly those related to online gambling.
The new wording of Article 5 establishes that the 3% will be calculated based on:
“The amount corresponding to the commercialization of the service subject to the regime, as stated by the agent to the service recipient or lessee in the statement or settlement, excluding VAT when it is itemized in the document.”
From now on:
A single 3% rate will be applied to the total amount of the digital service, excluding VAT when itemized.
The 10% rate for specific activities is no longer in effect.
Why is this change being implemented?
According to the rationale of the resolution:
The coexistence of multiple rates created technical and operational complexities for withholding agents.
The change responds to concerns raised by entities in the financial and technology sectors.
The aim is to consolidate the collection system in this initial stage and simplify implementation until pending technical and regulatory issues are resolved.
The measure also seeks to align provincial tax policy with the work of the Revenue and Customs Control Agency (ARCA), which maintains a unified registry of digital service providers and coordinates with other provinces where this regime is in effect.
Effective Date
The resolution comes into effect upon its publication.
It applies to all digital services subject to the withholding regime in the province of San Juan.
