Source: https://e.ar/en/citizenship-by-investment/legal-and-tax/ Source checks 22 Oct 2026 · Scheduled review: 29 Oct 2026 [ARCA ↗](https://biblioteca.arca.gob.ar/dcp/LEY_C_020628_2019_12_05)[Sources, scope and limits →](https://e.ar/en/citizenship-by-investment/legal-and-tax/#evidence-title)[Suggest a correction →](mailto:support@e.ar) ## What the CBI income-tax provision actually changes Article 116, as amended by Law 27,802, says investment naturalisation alone does not make the person an income-tax resident under the Argentine-nationality limb. For the foreign-national limb, the person remains subject to the permanent-residence and 12-month temporary-authorisation rules, subject to statutory exceptions. An existing permanent resident remains resident. This does not establish tax-free citizenship. Argentine-source income, other taxes, registration and filing duties, treaties and your previous country’s rules need separate review. Record actual authorisations and dates; a passport, CUIT or CDI does not settle all these questions. - [Prepare a tax-residence review→](https://e.ar/en/money/taxes/) ## Proposed repeal bills are not enacted law The official Deputies record identifies bill 5254-D-2026 dated 2 October and committee referrals. Senate S-1441/26 entered on 24 August and went to three committees on 4 September; the reviewed record has no committee-report date. Both concern proposed restrictions on citizenship by investment. Their existence signals a question to monitor; it does not establish that the programme has been repealed or that a citizenship has been cancelled. Recheck official progress and final text before relying on a contractual promise. ## Keep the judicial question separate The original 30 June 2026 judgment in CNE 8843/2023/CA1 declares DNU 366/2025 null and reverses the lower decision in an ordinary citizenship file that predates the decree. It does not decide your proposed investment application. Current appeals, reach and consequences require qualified review. The ministry’s October funding announcement does not itself answer those judicial questions or prove an operational filing channel. Nor does the decree’s 30-working-day DNM stage measure preparation, APCI assessment or passport delivery. - [Check announcement and intake evidence→](https://e.ar/en/citizenship-by-investment/application-status/) ## Questions to resolve before a payment Ask which operative rule supports the filing, which entity accepts it, the exact payee and stage, and the written consequences of refusal, suspension or changed law. Verify bond maturity, interest and transfer restrictions from final documents; do not price a hypothetical seven-year or guaranteed-return bond as if those terms had been established. If your main aim is living in Argentina, compare an ordinary residence route and its tax consequences first. Birth or parentage questions belong to their own procedures. - [Prepare questions privately→](https://e.ar/en/tools/cbi-preparation/) - [Compare ordinary citizenship routes→](https://e.ar/en/move/argentine-citizenship-naturalisation/) Evidence status ## Evidence for this page Official source checkedVerify before acting ### Income Tax Law, current article 116 Income Tax Law article 116 excludes investment naturalisation alone as the basis for income-tax residence. Permanent residence and the temporary-authorisation test remain applicable; existing permanent residents remain resident. Checked: 2026-10-22 · Scheduled review: 29 Oct 2026 Source and review record Income Tax Law, current article 116 Source authority ARCA Jurisdiction Argentina — national Checked 2026-10-22 Scheduled review date 2026-10-29 Source type official guidance Volatility high Change note: Added after an IMI research lead was checked against the linked original official publication. Applies when: Readers evaluating Argentine nationality, residence, tax or a property transaction. What remains uncertain: The published source does not determine an individual case. Court proceedings, implementation and personal circumstances require current review. Get case-specific review when: Before filing, departure, payment or a change of nationality/tax position. [Open official source: Income Tax Law, current article 116 ↗](https://biblioteca.arca.gob.ar/dcp/LEY_C_020628_2019_12_05) Official source checkedVerify before acting ### Bill 5254-D-2026: official legislative record Deputies bill 5254-D-2026, dated 2 October, proposes prohibiting investment naturalisation. The reviewed record lists committee referrals; it does not establish enactment. Checked: 2026-10-22 · Scheduled review: 29 Oct 2026 Source and review record Bill 5254-D-2026: official legislative record Source authority Chamber of Deputies Jurisdiction Argentina — national Checked 2026-10-22 Scheduled review date 2026-10-29 Source type official guidance Volatility high Change note: Added after an IMI research lead was checked against the linked original official publication. Applies when: Readers evaluating Argentine nationality, residence, tax or a property transaction. What remains uncertain: The published source does not determine an individual case. Court proceedings, implementation and personal circumstances require current review. Get case-specific review when: Before filing, departure, payment or a change of nationality/tax position. [Open official source: Bill 5254-D-2026: official legislative record ↗](https://www.hcdn.gob.ar/comisiones/permanentes/caconstitucionales/proyecto.html?exp=5254-D-2026) Official source checkedVerify before acting ### Senate file S-1441/26 Senate S-1441/26 entered on 24 August 2026 and was referred to three committees on 4 September. The reviewed record has no committee-report date. A proposed prohibition is not an enacted repeal. Checked: 2026-10-22 · Scheduled review: 29 Oct 2026 Source and review record Senate file S-1441/26 Source authority Senate of Argentina Jurisdiction Argentina — national Checked 2026-10-22 Scheduled review date 2026-10-29 Source type official guidance Volatility high Change note: Added after an IMI research lead was checked against the linked original official publication. Applies when: Readers evaluating Argentine nationality, residence, tax or a property transaction. What remains uncertain: The published source does not determine an individual case. Court proceedings, implementation and personal circumstances require current review. Get case-specific review when: Before filing, departure, payment or a change of nationality/tax position. [Open official source: Senate file S-1441/26 ↗](https://www.senado.gob.ar/parlamentario/comisiones/verExp/1441.26/S/PL) Official source checkedVerify before acting ### Program announcement On 2 October 2026 the Economy Ministry announced a US$350,000 non-refundable Treasury contribution or a US$800,000 program-specific public bond, with applications planned for Q4 2026. Checked: 2026-10-22 · Scheduled review: 29 Oct 2026 Source and review record Luis Caputo anunció la puesta en marcha del Programa de Ciudadanía por Inversión de Argentina Source authority Ministerio de Economía Jurisdiction Argentina — national Checked 2026-10-22 Scheduled review date 2026-10-29 Source type official announcement Volatility high Change note: Rechecked the stated claim against official material on 22 October 2026. This is the review date, not a new enactment or programme launch. Applies when: Foreigners evaluating the announced citizenship-by-investment program. What remains uncertain: This announcement does not establish a live filing channel, full fees or final bond conditions. The Q4 window is a plan, not evidence that filing is open. Get case-specific review when: You are assessing eligibility, committing funds or appointing a representative. [Open official source: Ministerio de Economía ↗](https://www.argentina.gob.ar/noticias/luis-caputo-anuncio-la-puesta-en-marcha-del-programa-de-ciudadania-por-inversion-de) Official source checkedVerify before acting ### Application framework Decree 524/2025 assigns APCI the evaluation and recommendation, and DNM the final citizenship decision. Its 30-working-day DNM period begins on receipt of APCI’s report, not when an applicant starts the process. Checked: 2026-10-22 · Scheduled review: 29 Oct 2026 Source and review record Decreto 524/2025 — artículos 1–6 Source authority Presidencia de la Nación — Normativa Nacional Jurisdiction Argentina — national Checked 2026-10-22 Scheduled review date 2026-10-29 Source type official legislation Volatility high Change note: Rechecked the stated claim against official material on 22 October 2026. This is the review date, not a new enactment or programme launch. Applies when: Foreigners evaluating the announced citizenship-by-investment program. What remains uncertain: The decree is the existing framework; it does not set the newly announced prices, the total processing time or a passport-delivery timetable. The current legal footing also needs review in light of citizenship litigation. Get case-specific review when: You are assessing eligibility, committing funds or appointing a representative. [Open official source: Presidencia de la Nación — Normativa Nacional ↗](https://www.argentina.gob.ar/normativa/nacional/decreto-524-2025-415710/texto) Official source checkedVerify before acting ### Citizenship litigation The National Electoral Chamber’s 30 June 2026 judgment in CNE 8843/2023/CA1 declares DNU 366/2025 null, reverses the lower decision and orders communication to the Security Ministry and federal electoral judges. The file concerns an ordinary citizenship application begun before the decree. Checked: 2026-10-22 · Scheduled review: 29 Oct 2026 Source and review record CNE 8843/2023/CA1 — Sentencia del 30 de junio de 2026 Source authority Cámara Nacional Electoral; repositorio oficial del Ministerio Público de la Defensa Jurisdiction Argentina — national Checked 2026-10-22 Scheduled review date 2026-10-29 Source type official judgment Volatility high Change note: Replaced the institutional news-only basis with the original official judgment. Relevant reasoning and the disposition were read; PDF page 16 was visually checked. Current appeal status remains unverified. Applies when: Checking the legal basis and decision-maker before committing funds to the announced investment-citizenship route. What remains uncertain: The original decision’s relevant reasoning and disposition were reviewed. Current appeals and its application to a prospective investment file are not established; no blanket programme-validity conclusion is asserted. Get case-specific review when: You plan to commit funds, sign an investment/application agreement or appoint a representative. [Open official source: Cámara Nacional Electoral; repositorio oficial del Ministerio Público de la Defensa ↗](https://repositorio.mpd.gov.ar/jspui/bitstream/123456789/6475/1/YL%20%28Causa%20N%C2%B0%208843%29.pdf) eArgentina · Material review: 2026-10-22 · [Sources and methodology](https://e.ar/en/methodology/)