Many Argentine provinces charge an aliquot on online subscription platforms like Netflix, Spotify, Airbnb and others. It is added to 21% Value Added Tax (VAT) imposed on digital content from international platforms sales, which Government started charging in the first half 2018.
Salta province announced it will apply a 3.6% extra in OTT prices, which will be added to VAT. ‘Tax applies to everything related to Internet services, which have no local address’, explained Luis Trogliero, Salta’s Income General Director, and also said that ‘charge will be added in credit card statement used to pay the service’.
Tucuman Legislature approved last December 21st, 2018 Tax Code modifications to run this charge out to platforms without real address in the province. The initial idea was to charge a 5% aliquot. Santa Fe and La Pampa pushed the tax in early 2017, but did not apply it yet.
In May 2018, Cordoba was the first province in implementing this measure, and charged a 2% rate. Buenos Aires province is also thinking in carrying it out, but the charge price was no defined neither.