Cómo declarar criptomonedas en Argentina
In Argentina, cryptocurrencies are taxed both on the profit obtained from their sale and on their holding as of December 31st for Personal Assets, within a frequently changing regulatory landscape.
Quick Tax Summary
- Tax type
- Income Tax and Personal Assets Tax
- Tipo aplicable
- 5% – 15% on profits, depending on the transaction currency
- Tax-exempt minimum
- Non-taxable minimum in Personal Assets
- Crypto-to-crypto
- Yes
- Staking y recompensas
- Taxable income
- Losses
- Offsettable against gains from the same source for 5 years
- Filing deadline
- June of the following year
- Formularios
- Income and Personal Assets Declaration
- Sanciones
- Fines and compensatory interest
- Autoridad fiscal
- ARCA (formerly AFIP)
Gains: 5% or 15%
Profits from the buying and selling of crypto assets are considered second-category income. The applicable rate is 5% when the transaction is conducted in pesos without an adjustment clause, and 15% when there is an adjustment or the transaction is in foreign currency.
The calculation is done in pesos using the daily exchange rate for each transaction, which, in contexts of high inflation, requires very detailed record-keeping.
Personal Assets and Information Regimes
The value of your crypto assets as of December 31st is included in Personal Assets if you exceed the non-taxable minimum. Local platforms act as information agents and, in some cases, collection agents.
Exchanges registered in Argentina periodically report user balances and transactions, so traceability is high for those who operate with local platforms.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Latin America
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.