Executive Summary
Are RSUs from a US employer taxed in Argentina if I work remotely?
If you are tax-resident in Argentina and the employment is effectively connected to Argentine services, income—including equity benefits—may be taxable in Argentina. Remote work does not automatically exempt foreign payroll. Verify residency, contract jurisdiction, and AFIP reporting each year.
When are stock options taxed in Argentina?
For many plans, tax arises when the economic benefit becomes available—often at exercise or vest depending on characterization and employer reporting. USD strike and FMV must be converted to pesos under applicable rules for the tax year.
Do official USD rates vs blue rates change my tax?
Reporting uses legal conversion methods—not informal market rates. Mis-matching broker USD with AFIP ARS reporting triggers painful audits. Keep bank and employer conversion certificates.
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