Executive Summary
Are RSUs from a US employer taxed in Argentina if I work remotely?
When are stock options taxed in Argentina?
Do official USD rates vs blue rates change my tax?
Argentina’s macro volatility makes equity planning a cash-flow discipline: large USD vest inflows may face conversion rules, progressive tax, and liquidity for local payments.
Pair with Brazil and Mexico for LATAM comparisons. For US law, ISO vs NSO.
The bottom line: Treat AFIP reporting as year-specific—rules shift with reforms.
Critical Warning: Inflation adjustments and special regimes may apply to certain assets—this guide does not replace local counsel.
Employment Income and Equity
| Event | Typical question |
|---|---|
| Vest / delivery | ARS income inclusion timing |
| Exercise | Spread in pesos |
| Sale | Possible additional layers |
FX and Documentation
| Document | Why |
|---|---|
| Employer conversion memo | Supports ARS amount on certificate |
| Bank wire confirmations | USD inflow evidence |
Remote Work and Foreign Employers
| Fact pattern | Planning focus |
|---|---|
| Local contract Argentina | Likely full Argentine reporting |
| Foreign payroll only | Residency and treaty analysis |
Checklist
- Confirm tax residency status annually.
- Reconcile global equity statement to local certificate.
- US persons: FTC and Form 1116 timing.
- Retain AFIP filings 7+ years.
Footnotes
Disclaimer: Educational only—not Argentine tax advice. Consult an Argentine CPA (contador).
Primary Sources
| Source | URL |
|---|---|
| AFIP | afip.gob.ar |
Last Updated: March 2026 | Research Team: VestingStrategy