Santa Fe introduces a new collection regime for Gross Income Tax (IIBB) on digital services from abroad

Starting July 1, 2025, the Province of Santa Fe (Argentina) enforces General Resolution No. 30/2025, establishing a Gross Income Tax collection regime on digital services provided by non-resident entities, when the economic use or consumption occurs within the province.

Who is affected?

End users in Santa Fe who pay for digital services, such as streaming, mobility platforms, and SaaS.

Who collects the tax?

Payment platforms (processors, digital wallets, card issuers) will act as collection agents, withholding the applicable tax at each transaction.

Tax rates

• 3% for online audiovisual subscription services (e.g., Netflix, Spotify), unless exempted under Law No. 14.235

  
  

• 4.5% for all other digital services (e.g., Uber, SaaS platforms)

  
  

The tax base will be the total amount of the transaction, excluding the value-added tax (VAT).

When is the tax withheld?

• At the moment of debit for payments via debit card, prepaid cards, or other electronic means

  
  

• On the credit card statement date, even for partial payments

  
  

A card statement, bank extract, or similar document showing the withheld tax will serve as sufficient proof of the collection.

Can the amount be recovered?

Yes. Taxpayers may:

• Offset it against Property or Vehicle Taxes, or

  
  

• Request a refund via the "Refund Management System" available on the province’s official website.

  
  

Requirements:

• CUIT (Argentinian tax ID)

• Level 3 Fiscal Key

• Registration with ARCA’s Relationship Manager

• Declaration of a valid CBU (bank account)