Argentina tax residency day rules

A foreign individual can become resident through permanent residence or 12 months under temporary immigration authorisations. Qualifying absences no longer than 90 days in each 12-month period do not interrupt continuity.

For the temporary-absence rule, count from the day after leaving Argentina through the return day, inclusive. Absences totalling no more than 90 days in each 12-month period do not interrupt continuity. For the foreign-person acquisition routes, residence takes effect at the start of the month immediately following permanent-residence acquisition or completion of the required period.

Argentine nationals have a separate residence/loss framework. Foreign diplomatic and qualifying international-organisation staff, documented work assignments requiring no more than 5 years, and qualifying temporary study or grant-funded research can be excluded. A foreigner without an intention of habitual residence may seek the statutory exception under its procedure.