Audit-ready Crypto Tax Reports for Investors and Tax Advisors

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Argentina Crypto Tax 2025: ARCA Ganancias and Bienes Personales

Private investors outside a business

Argentina's Agencia de Recaudacion y Control Aduanero (ARCA) addresses crypto under separate tax frameworks. A disposal can create taxable second-category income for an individual under Impuesto a las Ganancias, while crypto held on 31 December can also be relevant to Bienes Personales. These are separate calculations and should not be combined into one flat rate.

For an individual outside a business, ARCA distinguishes Argentine-source gains settled in pesos without an adjustment clause, generally subject to 5%, from transactions settled in foreign currency or with adjustment, generally subject to 15%. Foreign-source gains are generally subject to 15%. Source and legal settlement currency must be determined for each transaction; they cannot safely be inferred from a token ticker alone.

Key Argentina Crypto Tax Facts

• Tax authority: ARCA, which replaced AFIP
• Individual disposal rates: 5% or 15%, depending on source and settlement terms
• Business taxpayers: crypto enters the complete Article 53 computation; Article 73 companies use the progressive corporate scale
• Cost allocation: oldest acquisitions of the same kind and quality first
• Specific losses: usable against the same type of gains, including the following five years
• Exchange or DeFi yields: second-category income when received, credited or reinvested for individuals
• Mining: proof-of-work rewards are taxable; source depends on where the activity is performed
• Unrealised value changes: not taxable Ganancias for a non-business individual, but treated differently for companies
• Bienes Personales 2025: ARS 384,728,044.57 general minimum; general scale 0.50% to 1.00%

Companies and other Article 53 business taxpayers

A high number of trades does not by itself select the corporate regime. The relevant question is whether the activity belongs to an individual outside a business or to a company, sole enterprise or another Article 53 taxpayer. Business taxpayers include realised and valuation results under their business tax computation and require full accounts; the individual 5%/15% cedular worksheet must not be reused as a corporate return.

Forms and report scope

For fiscal year 2025, the general individual Ganancias return is prepared through ARCA's integrated portal using F. 711. Taxpayers admitted to the optional simplified regime use F. 2711. Companies and legal entities file through the legal-entities application using F. 713; the form for another Article 53 taxpayer depends on its actual legal structure and should not be labelled F. 713 automatically. CoinTaxReporting produces an ARS-denominated support and reconciliation worksheet; it is not an official return, does not choose the taxpayer's source or business classification, and does not automatically apply personal deductions or the Bienes Personales minimum to an incomplete crypto-only asset set.

Official sources: ARCA - Ganancias on cryptoassets, ARCA - Bienes Personales on cryptoassets, ARCA - 2025 Bienes Personales rates, and ARCA RG 5836/2026 - F. 711 and F. 2711, ARCA - legal entities and F. 713, and ARCA - Article 73 corporate scale.